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：
39. It can be learned from Paragraph 5 that the OECD’s current work ______. [A] is being resisted by US companies[B] needs to be readjusted immediately[C] is faced with uncertain prospects[D] needs to involve more countries
解析 本题是一道推理题，根据题干信息定位到第五段。对于这种题型，转折处常为正确答案所在处。 句①提到，为了回应部分国家在税收新规方面的单边措施，经济合作与发展组织(OECD)目前正在和131个国家合作，以在2020年年底前就国际解决方案达成共识。 句②前半句指出法国和美国都已参与该组织的工作，后半句通过but进行转折，指出法国的数字服务税以及美国的回应使人们对国际税收体系的前景产生了疑问。 而OECD目前的工作正是针对国际税收体系展开的，因此，OECD目前所做的工作面临不确定的前景，故本题应选C，其中，uncertainprospects对应句②中的questions about what thefuture holds。 干扰选项分析： 第五段没有提到OECD目前的工作“正受到美国公司的抵制”以及“需要立即重新调整”，选项A和B都属于无中生有，故排除。 本段句①只是说OECD目前正在和131个国家合作，选项D却将其曲解为OECD目前的工作“需要更多国家的参与”，与原文不符，故排除。 面对含有比较级或最高级的选项，同学们要谨记：除非原文中有明确的比较，否则慎选。
