美国律师协会网站有一篇文章专门论述这个问题 + t0 D. K e! c4 C& a$ M
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[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b]. M" c; j! Z& e" a& Q
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[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]