美国律师协会网站有一篇文章专门论述这个问题 8 Z2 Q8 ~1 l9 A x% L+ e- @7 D: C0 {8 g4 h8 t8 ^ i7 P
[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b] 8 K/ @" ~7 v% X r" W( C+ Q4 J% n : \+ O% i6 w, i6 y n[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]