This thesis compares corporate law in the United States and France. In the literature review, the historical development of corporate law is discussed in both countries along with their current legal and regulatory environments. The United States follows common law, while France’s legal system is based on civil law. The literature review was followed by the findings on comparative corporate law in both countries in three main areas. organization of corporations corporate governance. The third and last research area compares taxation, mergers, and dissolution in France and the United States