美国律师协会网站有一篇文章专门论述这个问题 9 k2 _: n: n0 R' Q. k& ^1 m! R/ K- q7 u' R9 U. d
[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b] $ B2 B) u: y% ?1 s. b4 B! D 7 C1 y! J Z k8 e[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]