美国律师协会网站有一篇文章专门论述这个问题 & Y8 M+ _$ W2 b* T" d! k/ D7 {- V, B G: n' ?8 Q
[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b]* U% T6 o* i8 ~' X
3 {3 p. m, D) W _7 s$ W# Y[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]