美国律师协会网站有一篇文章专门论述这个问题 & ]3 b3 S. b- d j3 I, U: A, O+ ]4 B6 j7 f) r }$ s8 a
[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b]; G0 X/ a' q- I
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[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]