" Written by Anglo-American lawyers with decades of practical experience between them, this book introduces students and practitioners to the economic objectives, legal principles, and practical considerations that characterize the partnerships, corporations, and other business associations who control a major part of the wealth in the ""Anglosphere"" of the United States, United Kingdom, Ireland, and the Commonwealth countries. Having no physical existence as such, these entities are nevertheless treated as legal ""persons"" by the law. This book brings these businesses in their various forms to life, revealing how they are formed, operated, regulated, taxed, sued, and dissolved. Thomas Lundmark ist Professor für Angelsächsisches Recht an der Universität Münster. ".