美国律师协会网站有一篇文章专门论述这个问题 + _8 [" J3 {- g& Q0 c' k; a7 y
: e4 g+ F) ~! i) t, J: S9 }- h[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b] 5 e& \$ _5 V @ , e6 L a. ]0 m6 N' r5 |[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]