美国律师协会网站有一篇文章专门论述这个问题 ' ?* ]0 X, Y; T% |* e! z9 m' `9 p' ?( t0 M
[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b] $ N+ a. |1 E+ M8 {: w . z4 G- L1 J+ U- Q: d3 i[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]