A ‘Letter Box’ Company Is Denied Foreign Main and Nonmain Recognition in Chapter 15

Being registered, plus having directors and an address, on the Isle of Man wasn’t sufficient to show COMI or an ‘establishment’ justifying recognition under chapter 15.

Caymans Recognized as the ‘COMI’ for a Property Company Operating in China

A country that was ineligible to host a nonmain foreign proceeding was nonetheless held to have the foreign main proceeding.

Location of Assets in the U.S. Doesn’t Defeat COMI in the Cayman Islands

Madoff feeder fund allowed to conduct primary liquidation in the Cayman Islands.