美国律师协会网站有一篇文章专门论述这个问题 0 I6 Z7 d9 x6 }" l8 P+ w" S7 `& w. h+ z+ _
[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b] & i# W4 M# R; z. `2 L7 R1 N1 N 7 `; M2 u; l5 Z[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]