The first corporation depends of the definition used. If we are talking about joint-stock companies there were some form in China and in Europe before colonial

The first corporation depends of the definition used. If we are talking about joint-stock companies there were some form in China and in Europe before colonial expeditions to fund capital intensive enterprises like dams and mills (in the rare cases where it was not funded by the Lord/Abbey/State) Like so https://en.m.wikipedia.org/wiki/Bazacle_Milling_Company https://en.m.wikipedia.org/wiki/Bazacle_Milling_Company