美国律师协会网站有一篇文章专门论述这个问题 $ J* U1 Y5 n; n1 p' Y" R- C8 U/ }) ]# V! D& K) y U
[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b]0 p4 P. l4 d! F3 M1 t/ M4 i
6 y. Z3 E: q" l. E! u[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]