美国律师协会网站有一篇文章专门论述这个问题 A# R) P* z" V$ E# Z8 G0 g7 m# _& f* |* _, P
[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b] : P+ K' Z6 U2 A + S: N# o1 _7 Y! s3 Z% }[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]