美国律师协会网站有一篇文章专门论述这个问题 5 C% P% K! t, o7 T# T$ E. F1 l! j2 Q0 o l6 A
[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b]: |# D; y1 v$ P+ c, o Z& b
: ^8 { ^) F5 [9 Z
[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]