美国律师协会网站有一篇文章专门论述这个问题 . d, P. b. ?' L3 @+ T( j5 C* I6 ` h0 a2 m4 _- I/ L
[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b] % n' Z5 K0 w9 v$ I 2 G* m& a) c! m0 h[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]