Corporations are not Immortal.  They are not living beings.  They do not have free will.  By calling a company immortal one further pollutes the dialog.<p>They are a logical / legal construction, and it makes no sense to call them mortal or immortal.  By calling them immortal you are implicitly inferring that they actually make decisions and have actions; they don't.  Agents of the company work within the constructs of the law on behalf of the company's directors.  The company's directorship management makes the decisions.