Attribution of the acts, knowledge and liability of employees and agents of a company is one of the most important and litigated parts of private law. Yet for a long time we relied on metaphysical concepts like “directing mind and will” in finding out who should be the company for a particular transaction. The courts then switched to an overly contextual approach that may have made things more uncertain. Dr Leow’s book is a laudable attempt at providing a conceptual framework that balances both doctrine and context by focusing on the delegation and the proper exercise of power within the company.