美国律师协会网站有一篇文章专门论述这个问题 $ a9 v* I: d+ o, O 2 R' G$ M# ~; f0 q% W- m8 w[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b] * v/ O$ `3 ?8 o' J4 v) b2 K {; x; M6 [3 c H1 R+ r7 ~
[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]