美国律师协会网站有一篇文章专门论述这个问题 . `, r. p; ^8 i& F& m1 z3 b- w2 ~2 ~& u- q% H
[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b]$ o# `' Y# L# x
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[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]