美国律师协会网站有一篇文章专门论述这个问题 & z, o% @4 l7 D' b5 V " c) @7 C6 f) d; o[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b] . |9 j. |, U) a0 a0 f k9 o3 f% r" S9 X0 }. R7 [) A/ Z
[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]