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：本题为主旨大意题，题干要求选出最适合文章的题目。对于此类问题，需要整体把握文章大意。文章第一段提到，法国的数字税，接着对其征收对象和可能引发的问题进行描述，后面又举了其他几个国家的例子来介绍这一税收产生的背景，并指出国际税收体系没有跟上当代经济发展的趋势。最后文章呼吁国际税收体系的改革应该建立在广泛共识的基础上，否则就会出现其他国家效仿法国的情况。由此可知，文章通篇都在围绕法国的数字税进行论述，只有B项最贴合这一主题，因此选B。

错项排除：A项只是法国数字税可能会引发的问题之一，属于文中细节但不足以概括全文，故排除。文章提到法国主要针对跨国科技公司征收数字税，而C项的“法国对跨国科技公司说‘不’”，话题过于宽泛、没有针对性，故排除。D项的Demands a Role没有原文依据，故排除。