The Jordanian Companies Law (Law No. 22 of 1997) (the ‘Companies Law’) provides for several types of entities, which can mainly be categorised into (i) Jordanian entities holding a Jordanian nationality, where the entity has a separate legal liability from its shareholders (the ‘Jordanian Entity’) and (ii) foreign entities (whether operating or non-operating) holding the nationality of the parent company, where the concerned entity will be deemed as an extension of the parent company and where both entities will not have separate legal liability (the ‘Foreign Entity’).