美国律师协会网站有一篇文章专门论述这个问题 % \1 \3 T" s1 p. T' G7 J& Y " u E; A$ s) l5 Q( @$ Z8 I; i[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b] 6 N6 E7 c6 U8 U+ m- s6 l4 H5 J/ Y, p. D
[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]