美国律师协会网站有一篇文章专门论述这个问题 ( h# D7 o& X, U0 G, N2 J# W3 F' x
m5 X6 h( ], z: f; J3 {% ]8 x[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b] # k5 C) L a# Y; L0 v $ |; h ^4 D" n0 n. T[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]