This essay critically evaluates the desirability of harmonised legal system in international comparative business law and its impacts on cross-border commerce. It discusses the regulations and policies that regularize commerce among different nations, the division of power between the three branches of governance, the concept of harmonisation, and the gains of harmonisation. The essay also covers the issue of legal harmonisation, the fundamental means of boosting cross-border transactions, and the applicability of uniform law with respect to commerce.