美国律师协会网站有一篇文章专门论述这个问题 0 b$ p& |$ X! N1 q I+ v* ^7 p: R2 L2 u, Y
[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b] K- d Y8 R `" o0 s/ A7 e8 J( p- Y$ P * w( G( r/ Y4 e$ t/ {5 l$ q[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]