美国律师协会网站有一篇文章专门论述这个问题 1 V$ j z' Z& M N$ Z2 {9 S# g' \( L
3 I5 T! T' y- v. J[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b] " }) K( @- S# @6 B) I 8 A$ f& A* S2 z, b; @9 O[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]