美国律师协会网站有一篇文章专门论述这个问题 4 b3 [( t# D4 S+ T- G* l ! M9 u+ Y8 I) R2 Y' Q# B[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b] * o7 [- r) M3 I+ v- o 6 j8 O- s y/ p9 E' U[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]