美国律师协会网站有一篇文章专门论述这个问题 * r- J' f* m! l- i6 W; {
# A, H, F7 g9 ~' b" `) M
[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b] 9 F7 @# `6 S7 O, l % |% W1 h0 H2 e8 o! ]0 j6 h1 [" a[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]