美国律师协会网站有一篇文章专门论述这个问题 % N, S7 j' M5 Z$ f) d+ ^ 8 b- w0 j! Z; \6 @+ ?: l[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b], p2 \5 v# Z5 `
% x p$ I4 K; H) U7 s. N. V% b6 X[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]