A corporation is a separate legal entity that has been incorporated either directly through legislation or through a registration process established by law. Incorporated entities have legal rights and liabilities that are distinct from their employees and shareholders, and may conduct business as either a profit-seeking business or not-for-profit business. (Wikipedia)
For example, this article claims that
...corporate bodies, including firms that manufacture utensils or market them, are not persons and thus cannot be considered idolaters even if they are owned by non-Jews.