In the US, the courts have declared corporations are people for all intents and purposes:
https://en.wikipedia.org/wiki/Corporate_personhood?wprov=sft...
https://en.wikipedia.org/wiki/Corporate_personhood?wprov=sft...
Personally, I think the status quo is entirely and grossly unjustifiable. Citizens United needs to be overturned; corporations are not people and do not deserve the same rights as individuals. My opinion on that matter does not change the reality that they are considered such and only serves to confuse the matter.