Last Thursday, the French Senate passed a digital services tax, which would impose an entirely new tax on large multinationals that provide digital services to consumers or users in France. Digital services include everything from providing a platform for selling goods and services online to targeting advertising based on user data, and the tax applies to gross revenue from such services. Many French politicians and media outlets have referred to this as a “GAFA tax”, meaning that it is designed to apply primarily to companies such as Google, Apple, Facebook and Amazon—in other words, multinational tech companies based in the United States.

The 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. But it has already sparked significant controversy, with the United States trade representative opening an investigation into whether the tax discriminates against American companies, which in tum could lead to trade sanctions against France.

The French tax is not just a unilateral move by one country in need of revenue.                   

Instead, the digital services tax is part of a much larger trend, with countries over the past few years proposing or putting in place an alphabet soup of new international tax provisions. They have included Britain’s DPT (diverted profits tax), Australia’s MAAL (multinational anti-avoidance law), and India’s SEP (significant economic presence) test, to name but a few. At the same time, the European Union, Spain, Britain and several other countries have all seriously contemplated digital services taxes.

These unilateral developments differ in their specifics, but they are all designed to tax multinationals on income and revenue that countries believe they should have a right to tax, even if international tax rules do not grant them that right. In other words, they all share a view that the international tax system has failed to keep up with the current economy.

In 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. Both 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.

France’s planned tax is a clear warning: Unless a broad consensus can be reached on reforming the international tax system, other nations are likely to follow suit, and American companies will face a cascade of different taxes from dozens of nations that will prove burdensome and costly.

1.The French Senate has passed a bill to _________

A regulate digital services platforms.

B protect French companies” interests.

C impose a levy on tech multinationals.

D curb the influence of advertising.

解析：选C。C 细节理解题。文首句指出，法国参议院通过一项数字服务税法案，将向为法国消费者/用户提供数字服务的大型跨国公司征收一项全新税费，故C正确。

2.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：选A。A 推理判断题。第二段第二句指出：美国贸易代表已开始针对“法国数字服务税是否是对美国企业的歧视”展开调查，（如果调查发现属实，）美国将（极）可能对法国实施贸易制裁。可见，数字服务税有可能引发（美国）针对法国的反制措施，故A正确。

3.The countries adopting the unilateral measures share the opinion that _________

A redistribution of tech giants’ revenue must be ensured.

B the current international tax system needs upgrading.

C tech multinationals’ monopoly should be prevented.

D all countries ought to enjoy equal taxing rights.

解析：选B。B细节理解题。第四段末句指出：他们（回指“那些采取单边措施的国家”）一致认为国际税收体制未能跟上当前经济发展步伐，也即，当前国际税收体系需要升级，故B正确。

4.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 in involve more countries.

解析：选C。C 推理判断题。第五段第二句指出：当前法国数字服务税以及美国的反应给国际税收体系的未来走向打上了问号，而据由第一句可知，国际税收体制即为国际组织OECD当前正在开展的一项工作，由此可知，OECD目前的工作面临不确定的前景，故C正确。

5.Which of the following might be the best title for this text?

A France Is Confronted with Trade Sanctions

B France leads the charge on Digital Tax

C France Says “ NO” to Tech Multinationals

D France Demands a Role in the Digital Economy

解析：选B。B 主旨大意题。文章首先引出事件：法国推出数字服务税法；随后就该事件展开分析：许多国家目前也已提出或实施了针对美国企业的国际税收新规，法国只是这国际大势中的一角而已；当前OECD正集结131个国家试图推出一个各国都达成一致的国际税收体系，但鉴于当前法国与美国的事态发展，目前该税收体系前景不明朗；最后升华主题：若是国家税收体系无法达成共识，其他国家都将纷纷效仿岀台数字税，美国企业将面临巨额税费、不堪重负。可见，全文围绕法国开征数字税展开论述，B是文意主旨的高度概括。