美国律师协会网站有一篇文章专门论述这个问题 . q, Q8 G3 T9 F5 k
% J% W) {; o- S; A4 o7 n' Q* W
[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b] 7 h% q, F% M' [3 c : q2 h+ s) }) R[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]