美国律师协会网站有一篇文章专门论述这个问题 9 [3 S. N+ h9 i W; r" w# j E9 F( R5 H, A/ A% ^
[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b] + V' i% O' ]( L8 m* U: \8 P" a- I' Q7 j6 k
[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]