天边蓝

美国律师协会网站有一篇文章专门论述这个问题 + S; X; z! m: S5 q

# T- B+ {3 S9 h$ I2 k4 K9 |[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b]
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; a) C, H5 r( l# [0 C[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]