美国律师协会网站有一篇文章专门论述这个问题 , u' v. Z- w1 _8 a7 i! E" d+ P$ P8 A& C, @0 R' P) n
[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b] 1 k. c& C# {: e5 E- [9 Z; ]5 a0 w' }
[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]