美国律师协会网站有一篇文章专门论述这个问题 + k5 \. K2 C" R2 ?2 Z : n5 e+ I9 x& e% \7 W6 h[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b] ' w H& f0 Q1 W6 Z. d% w3 b) D2 R% a7 ?7 m3 j2 t1 f z( P# e
[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]