The present study conducts a thorough analysis of the legal framework that regulates corporate mergers. It mainly concentrates on the Omani Companies Law, as outlined in Royal Decree No. (18) of 2019, and compares it with comparable legal frameworks in Egypt and France. This study explores the theoretical foundations of explaining what mergers are, how they differ from other legal concepts, and what laws regulate the merger process, including its jurisdictional and procedural aspects. Moreover, the study investigates the effects of mergers on the involved entities, encompassing the dissolution of the combined entity, the legal standing and liabilities of the surviving or newly established business, and the assignment of contractual obligations. Additionally, the study explores the impact of mergers on the rights and prerogatives of shareholders or partners, examining their entitlement to equity holdings, governance rights, and mechanisms for dissenting stakeholders seeking recourse. Utilizing a methodical approach, the study is divided into distinct sections, each of which clarifies a certain field of study. The culmination of this scholarly inquiry yields insightful findings and recommendations, contributing to the existing body of knowledge in corporate law and mergers and acquisitions