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In the UK it is largely in the Companies Act.

"English" Common law as Jus Gentium of Roman Empire. Or Ius Gentium. Non-citizens in Rome were not entitled to the privileges and protections afforded to the citizen under Roman Law. The Jus Gentium was designed to govern the peoples of Italy and the provinces, without giving them Roman citizenship and the other rights of the ius (Jus) civile.

http://www.famguardian.org/Publications/PropertyRights/jusgent.html

Read more: What_is_the_origin_of_alphabet_and_origin_of_English_language

It would be some derivative of Jus Gentium

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Q: What law governs corporate law?
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