(Para. 3) 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. These 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.

(Para. 4) 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.

38. 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.

我们拿到一道题，先回顾做题步骤：

1. 先识别题型，因为我们一直在强调不同的题型的解题技巧是不一样的，那这道题很明显就是一道细节题;

2. 回顾细节题的解题技巧。

细节题的核心有两大点：定位+理解，那回到本道题，大家首先看看定位，先根据题文同序的原则模糊定位，还是很容易的，因为题干已经明确告知段落，37题在第2段，39题在第5段，所以38题应该是在3，4两段;然后再带着题干关键词精准定位，题干关键词unilateral measures出现在第4段第一句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.但是显然本句话又长，大家也不太好理解，也确实无法解题，按照理论，段首句解不了看下一句，而且下一句明显出现题干原词和同义词share the opinion= share a view，所以答案应该就在这句话In other words, they all share a view that the international tax system has failed to keep up with the current economy.这个时候，答案就浮出水面了，本句话中的the international tax system has failed to keep up with the current economy和[B] 选项the current international tax system needs upgrading中出现原词the current international tax system，后面的部分has failed to keep up with the current economy与needs upgrading出现同意替换，所以还是符合我们答案的本质：原词+同意替换就可以解题。

我们今天利用20年的试题练手阅读的解题技巧，如果还不过瘾的同学，老师建议大家可以自己动手去做，但是先不要动我们近三年的试题。