美国律师协会网站有一篇文章专门论述这个问题 C6 k% b7 U% j. U7 ?; L3 ?& a/ n l9 a
[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b] : o- j& u# ^+ K6 n2 Z/ P" R5 Y, r, z3 s& i M
[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]