美国律师协会网站有一篇文章专门论述这个问题 / j+ `1 v% ^; E' U; y+ R 5 \4 \; k. `. `( i# {6 b$ A[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b] : Y& X1 S& `! H; N3 ~; } 9 O0 A# P1 g& Q! Y( U x[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]
