COMI

COMI, or the "Country of Origin of Most Interest," is a legal term used in international bankruptcy cases. It refers to the country where the debtor has the most significant interests, such as where their main business operations or assets are located. Identifying COMI helps determine which country's courts have jurisdiction to handle the bankruptcy proceedings. Essentially, it points to the place most relevant to the company's core activities and financial matters, guiding legal processes across borders to ensure the case is managed appropriately.