E. Micheler, Company Law: A Real Entity Theory, Oxford, Oxford University Press, 2021, 320 pp, hb, £80.00.

The article discusses various ways of approaching the law from a comparative perspective. First, a comparative law study may focus on the socio-political context that led to the elaboration of similarities or differences in the protection of rights. In this respect, a study of comparative law is by definition an interdisciplinary study. It involves studying the social context which led to the emergence of legal rules, understood as a subcategory of social rules.