Nationality of Corporation:

A corporation's nationality and domicile are complex issues due to its lack of physical
existence. Indian corporations are incorporated under Indian law, while foreign corporations are
incorporated under foreign law. The question of nationality is resolved by the place of incorporation,
but during times of war, courts must decide whether a corporation is an enemy or friendly one,
affecting the corporation's assets. The corporation's domicile is usually where its registered office or
head office is located, provided it operates there. However, a corporation can have multiple
domiciles, as seen in the case of Daimler (1916) where all shareholders were enemy aliens.

Liabilities of a Corporation:
A corporation is not a natural person and must act through its agents. The law allows a
corporation to owe both civil and criminal liability for the acts done by its agents within their
employment. Civil liability is based on the tortious acts of its servants or agents if they were done
within the scope and course of employment and within the powers of the corporation. This is known
as vicarious liability.
In contracts, a corporation contracts under a seal, which is an evidence of the assent of the
corporation. However, there are exceptions, such as the relation of the corporation to its agents
falling within the ordinary law of master and servant. The capacity of a corporation to act may be
limited by its charter or statutes, and any attempt to perform an act beyond those powers would be
ultra vires.
In the case of Abrath v. North Eastern Railway Company, the corporation was liable for the
tort of defamation on the ground that it was liable for the torts of its servants committed in the
course of their employment. Criminal liability is not necessary for a corporation as it has no mind of its
own.
Critics argue that punishing corporations is not desirable, as it amounts to punishing the
beneficiaries. However, the liability of a corporation is as logical as the liability of any other ordinary
employer, as it should not have selected careless and dishonest agents.

State as a Corporation.-
In international law, a State is considered a legal person, with recognition being a matter of
fact. The United Nations also has a legal personality. In the USA, the State is recognized as a person,
with legal proceedings starting in the name of "the State of New York" or "the people." In India, the
Union of India is recognized as a legal person, and suits can be filed against it and the State
Government. In England, the State was not recognized as a corporation or legal person due to the
monarchical form of government. According to Holland, the State is a greater juristic person, enjoying
many quasi-rights against individuals and liable to many quasi-duties in their favor.