美国律师协会网站有一篇文章专门论述这个问题 ( F1 D7 K+ R# V% a8 j% q. I1 w: P7 Z- C
[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b] ( q, o/ `3 r9 E% y' Q2 D6 C- l7 C1 @6 z1 A6 j5 F9 P
[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]