The following plot shows the income tax rates at the federal level and in some selected cantons, which reveals a wide range of tax policies.
（三）明知是赃物而窝藏、转移或者代为销售的；
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第一百七十条 被拖方未按照约定支付拖航费和其他合理费用的，承拖方对被拖物享有留置权。
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