Corporation

A corporation is a legal entity (distinct from a natural person) that often has similar rights in law to those of a natural person. Civil law systems may refer to corporations as "moral persons;" they may also go by the name "AS" (anonymous society) or something similar, depending on language (see below).

Other commercial entities

Several other forms of business entity exist under the laws of various countries. These include:

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• Partnership
• Limited partnership (LP)
• Limited liability partnership (LLP)
• Limited liability company (LLC)
• Sole proprietorship