I just recived an email asking to connect to a web site to verify my PayPal account. I was able to identify the IP address of the web server, http://210.205.6.125/~nanomind/.paypal/ . A search on the Internet revealed that this address belongs to an ISP in Korea. They had an english version site with an email address for reporting abuse, abuse@hanaro.com. So I forwarded on the offending email.
I don’t know that this will neccessarily help, but it’s at least worth a try.