美国律师协会网站有一篇文章专门论述这个问题 6 y" P' v% ]( i4 f9 ?& q 6 b" U P$ C( |! i[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b] 7 v9 G) F9 w$ r! ?" m. @ 0 N% W. X- _1 k% O( ^[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]