美国律师协会网站有一篇文章专门论述这个问题 - n; d% E0 ?$ Q5 R8 X, @ - r/ M- r+ b% p' Y[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b] 4 l0 J9 U$ Y% ?+ B 1 M( B: b$ j6 u, o[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]