美国律师协会网站有一篇文章专门论述这个问题 : v5 s# h$ E1 h ! l, G7 r/ j$ A# ~$ [. L$ G[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b] . n& x* p, f: p' C7 s 0 f' R- N* p* x' Q/ t _' W[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]