天边蓝

美国律师协会网站有一篇文章专门论述这个问题
& {! P3 e0 V- m! P9 e, u0 M# M8 G6 Z  y- d3 f' t3 e# F* A
[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b]2 e2 K8 c- T1 `, {- W

2 m/ M! \8 t3 g9 X[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]