美国律师协会网站有一篇文章专门论述这个问题 ' H3 W. w3 U: S7 V# ^4 L 4 [0 |( ]2 k# ?' n[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b] ) Y; R% J8 l" k8 _( D 2 Y% f& l; H* D) l& [[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]