美国律师协会网站有一篇文章专门论述这个问题 5 p+ K$ d# x) {/ K- d! {( i0 Z8 V3 b' L& |5 p1 f3 G% W
[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b]" s; A# l' C- M
8 V; P& U9 N% f& A) |+ w[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]