美国律师协会网站有一篇文章专门论述这个问题 / c. n" m1 C3 D8 G+ v4 T) \3 R
- f) [7 [" q6 h; t4 _0 Q" c4 O[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b] 7 j. c* E' j0 n6 ` L- @6 L , _& T$ u4 S( T( r4 q7 b6 g# 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]