The groundwork for this text began in 2002 as materials for a course in “National and International Company Law” at the Institute for Law and Finance (ILF) in Frankfurt. Students were asked to read cases, statutory provisions and supervisory authority rules from the three jurisdictions, and then the comparisons were drawn in the lectures and class discussions. It was very much three courses packed into a single set of credit hours. We must thank those students of the first few years who voluntarily agreed to triple reading for a single course. Summary “notes” were then drafted to accompany the cases, following a classic US model for case books. As the synthesis and comparative analyses of the US, UK and German law gradually developed and took shape, the notes were extended into chapters, approaching their current form.