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 turn 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. 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.

    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.

答案精析：本题为细节题。根据题干中的unilateral measures和share the opinion可定位至第四段。该段开头说到，这些单边措施的具体细节不同，但都是针对跨国公司的收入征税，即使国际税收系统没有授权，这些国家也认为他们有权征税。该段最后一句明确指出，这些国家一致认为，国际税收系统没有跟上现代经济的发展，也就是说，国际税收体系需要进行升级。题干中的share the opinion是对文中share a view的同义替换，选项B中的needs upgrading对应文中的has failed to keep up with the current economy，因此选B。

错项排除：文章中说采取单边措施的国家都认为他们有权对跨国公司征税，但这并不是要确保对科技巨头的收益进行重新分配，故A项排除。虽然文中提到了unilateral（单边的），但只是说这些国家单方面要求征税，并不是要打破跨国公司的垄断，因此C项中的monopoly无原文依据，故排除。D项利用taxing rights进行干扰，但文中说的是他们认为他们有征税的权利，并没有涉及平等，故D项排除。

长难句分析：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.

本句为but连接的两个并列分句。but之前的分句的主语是These unilateral developments，谓语是differ，in their specifics作状语表示“在细节上（不同）”。but之后的分句的主语是they，are designed为谓语，be designed to表示“目的是，旨在……”，不定式短语to tax multinationals on income and revenue作目的状语。后面是that引导的定语从句，修饰先行词income and revenue。believe之后是一个宾语从句，在句子末尾是一个even if引导的让步状语从句。

句意为：这些单边措施的具体细节虽然不同，但目的都在于对跨国公司的收入征税。这些国家认为，即使国际税收规则并没有相关授权，他们也有权征收此税。