美国律师协会网站有一篇文章专门论述这个问题 5 a7 l4 R; u+ i: N. g" T* l8 x( [) g; d7 W& }& E* f
[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b] 9 g' S1 S \$ U7 ~- ]; h6 a3 d- [& G& i2 n7 f
[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]