美国律师协会网站有一篇文章专门论述这个问题 6 l& {2 x) ?* s; P% M
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[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b] ) T- N6 P& O& k# k+ N6 s& _/ {, _ - o9 `- w8 ?; \7 z7 S& N[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]