美国律师协会网站有一篇文章专门论述这个问题 9 B8 V" D8 `& `
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[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b]) t6 F0 p! w D c1 d
1 S) B4 T( V. ^+ Q$ h[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]