The existence of a corporation requires a special legal framework and body of law that specifically grants the corporation legal personality, and typically views a corporation as afictional person, a legal person, or a moral person (as opposed to a natural person). Corporate statutes typically empower corporations to own property, sign binding contracts, and pay taxes in a capacity separate from that of its shareholders (who are sometimes referred to as "members" The following resources are helpful in starting and running a business:

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