美国律师协会网站有一篇文章专门论述这个问题 5 Z3 M' I) _& {* m9 S
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[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b] & k+ e' B$ I i; z3 k; p" W. e4 x+ E' n" x/ y
[url=http://apps.americanbar.org/litigation/committees/businesstorts/articles/fall2012-1012-koehler-v-bank-bermuda-three-years-later-fewer-places-hide.html]http://apps.americanbar.org/litigation/committees/businesstorts/articles/fall2012-1012-koehler-v-bank-bermuda-three-years-later-fewer-places-hide.html[/url]