美国律师协会网站有一篇文章专门论述这个问题 " J' T0 K2 i* }4 i+ P7 w 5 \& a e, _$ P( ^" [[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b]" u. P$ P& ~+ y6 l* ?2 q6 x7 o! a
2 ]9 O; N( c. Q[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]