II①The digital services tax now awaits the signature of President Emmanuel Macron, who has expressed support for the measure, and it could go into effect within the next few weeks. ②But it has already sparked significant controversy, with the Unite Sates Trade Representative opening an investigation into whether the tax discriminates against American companies, which in turn could lead to trade sanctions against France.... V ①In response to these many unilateral measures, the Organization for Economic Cooperation and Development (OECD) is currently working with 131 countries to reach a consensus by the end of 2020 on an international solution. ②Both France and the United States are involved in the organization’s work, but France’s digital services tax and the American response raise questions about what the future holds for the international tax system.
真题出处：
2020年英语一text4
题目：
37. It can be learned from Paragraph 2 that the digital services tax ______. [A] may trigger countermeasures against France[B] is apt to arouse criticism at home and abroad[C] aims to ease international trade tensions[D] will prompt the tech giants to quit France
解析 本题是一道推理题，根据题干信息定位到第二段。对于这种题型，转折处常为正确答案所在处。 句①提到数字服务税正在等待总统签署，且即将生效。 句②通过But进行转折，指出该法案已引发了巨大争议，美国贸易代表署已经开始调查这项税法是否歧视美国企业，进而可能会导致美国对法国的贸易制裁(which in turn couldlead to trade sanctions against France)。 选项A中的countermeasures意为“对策；反措施”，对应句②中的trade sanctions，因此该选项是对原文中couldlead to trade sanctions against France的同义改写，是本题的正确答案。 干扰选项分析： 本段句②指出该法案已经引发了巨大的争议(it has already sparked significant controversy)，选项B却说数字服务税“容易引起国内外的指责”，将“已经引发”偷换为“容易引起”，将争议的来源由“国外”改为“国内外”，将“争议”偷换为“指责”，均与原文不符，故排除。 句②提到，美国可能会对法国进行贸易制裁，这会加剧国际贸易的紧张局势，选项C却说数字服务税“旨在缓和国际贸易的紧张局势”，与原文相反，故排除。 本段并没有提到数字服务税“将导致科技巨头离开法国”，选项D属于无中生有，故排除。
