美国律师协会网站有一篇文章专门论述这个问题 & i9 o* c8 X, J6 O1 v3 B
3 l* x4 k- M! G- W j; ]$ F
[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b] 6 P& W0 m8 N3 Y, |% O! f* K4 T- T* q# o, M7 Z6 V. [
[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]