美国律师协会网站有一篇文章专门论述这个问题 , w- ~* o+ I0 P% E7 t9 x: r- f' x- I( y' A5 k" B. O
[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b] ! R, J. ^/ h7 r$ ?$ h" B2 o . `. J. ?4 I3 G0 x$ l$ t2 E[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]