第一百七十七条 船舶发生碰撞，是由于一船的过错造成的，由有过错的船舶承担赔偿责任。
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（二）境外单位或者个人销售的服务、无形资产与境内的货物、不动产、自然资源直接相关；
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Cantons have a lot of freedom in setting tax laws for their residents, and as we’ll see later some have defined very creative formulas to calculate taxes.