美国律师协会网站有一篇文章专门论述这个问题 0 ^% M6 U( x4 o9 E; C + V; Y' |3 _2 c7 _' }' j. D7 j[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b]) \; F+ r* W j: K6 m, Q
0 k$ |' J. D. h0 `2 _) K6 }3 o g[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]