International corporate law resembles a “patchwork quilt” with a colorful pattern of treaty-based linkages. This book identifies the structures in the pattern and derives from them the status quo of state treaty obligations for linkage under the incorporation theory. In doing so, it not only contributes to the identification of the current legal situation, but also makes it possible to reassess the “stuck” reform project from the perspective of the existing obligations. Methodologically, this perspective is achieved by first presenting all German state treaties that, for their purposes, have a concept of societies that deviates from the seat theory.

Then, it will be examined whether societies within the meaning of these state treaties are allowed to invoke their founding statute even outside the subject matter of the state treaty. Such a right may arise primarily from freedom of establishment and recognition. Once certain companies are entitled to invoke a connection under the incorporation theory, this right is also available to most-favored companies.

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