
例句1. 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.
【例句解析】本句的主干为the French Senate passed a digital services tax其中主语为the French Senate,谓语为passed,宾语为a digital services tax。在主干后边跟上一个which引导的非限制性定语从句用来修饰限定前边一句话;在which引导的非限制性定语从句中又有一个that引导的定语从句用来修饰限定 large multinationals;总体来看,本句变长的原因在于有两个定语从句的使用。
【例句翻译】上周四,法国参议院通过了一项数字服务税法,该法案将向为法国消费者或用户提供数字服务的大型跨国公司征收一项全新的税费。
例句2. 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 turn could lead to trade sanctions against France.
【例句解析】本句的主干为it has already sparked significant controversy,其中主语为it,谓语为has already sparked,宾语为significant controversy;后边跟上with引导的独立主格结构做主句的原因状语,用来解释引起重大争议的原因;在with独立主格结构后跟上which引导的定语从句用来说明法国数字服务税歧视美国企业的后果。
【例句翻译】但是,法案已引起重大争议,美国贸易代表已经开始调查该税法是否歧视美国企业,进而可能导致美国对法国进行贸易制裁。
例句3. 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.
【例句解析】第一个句子是一个简单句,主语为the Organization for Economic Cooperation and Development (OECD),谓语为is currently working with ,宾语为131 countries,后边跟上to do 短语做目的状语。第二个句子是一个并列句,句子一的主语为 France and the United States,谓语为are involved in,宾语为the organization’s work;句子二的主语为France’s digital services tax and the American response,谓语为raise,宾语为questions,后边跟上about介词短语用来修饰限定questions。
【例句翻译】为了回应这些单边措施,经济合作与发展组织目前正在和131个国家合作,期望能在2020年底前达成一个国际解决方案。美国和法国都已经参与到经济合作与发展组织的活动中,但是法国的数字服务税和美国的反应却为国际税收体系的未来走向打上了问号。
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