美国律师协会网站有一篇文章专门论述这个问题 9 |: h1 K# ?# D8 v; M
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[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b]3 H1 x- ~7 A" p, g: k" r
; P- [* W) K7 b _[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]