Our cross-border podcast series continues with colleagues from Australia, Hong Kong, Singapore and the US as they delve into the intricate realm of COMI determinations – a topic that strikes at the heart of sovereignty and jurisdiction and dictates the very essence of insolvencies and restructurings. Our Dentons team dissects the multifaceted approaches that nations across the world adopt when it comes to the critical task of determining a company's Center of Main Interests (COMI), including the modern approach of the UNCITRAL model law or the traditional approach of common law jurisprudence. COMI determination unveils its significance as we explore its ripple effect on the availability of relief in the intricate web of cross-border insolvencies and restructurings.