美国律师协会网站有一篇文章专门论述这个问题 / W3 _5 R' B3 j6 J! u- B) o 1 j/ v* L3 r5 C9 ?[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b]2 x2 A4 V) @ D) Q' A" @* ~4 y2 P" K
. w" j' r E% G D' s _[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]