美国律师协会网站有一篇文章专门论述这个问题 9 R& S) [! v9 c/ ^% z
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[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b] , s3 S; F* m! I& J9 @, j: s' |: p B! K4 Q8 j) T, w; v' E. @& H
[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]