美国律师协会网站有一篇文章专门论述这个问题 " i# x7 \. x) O* \! a
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[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b]. h. Q. v( O+ t* Y( Z' S. Y# \: Z1 |
4 o% B( C y' u- H; ^* m[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]