美国律师协会网站有一篇文章专门论述这个问题 " G5 B4 d" u+ { y $ U) D4 y; y8 l0 R" J[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b] ) g' w% c! k, Q0 V; r# n# O$ \8 j2 A) r
[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]