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  3. Text 4 The EU's faltering progress towar

Text 4 The EU's faltering progress towar

免费题库2022-08-02  30
问题 Text 4 The EU's faltering progress towards a common system of taxing the huge revenues of the new digital giants lurched forward this morning as Margrethe Vestager,the EU commissioner in charge of competition,declared that Amazon had received unfair state aid from Luxembourg through its tax arrangements,and demanded that it pay￡250m in back taxes.At the same time,Ms Vestager announced that the European commission would haul Ireland up before the European court of justice for its failure to demand￡13bn of unpaid tax from Apple,identi{ied in an earlier investigation.The lwo events illusrrate the gulf between the commission,together with some of the EU's iargest economies,and smaller members such as Ireland and Luxembourg.Both Ireland and Luxembourg defend their tax arrangements.Ireland in particular welcomes the thousands of goocl jobs that the tech giants bring and has no desire to find ways of extracting more tax from thcm in case it drives them away.The Irish government also insists that taxation is a sovereign matter,not an arena for EU interference.（ ）thers are under pressure from voters who are outraged that any company can make so much profit in their country and pay so little tax on it.Revenue from Facebook's UK operations,it has emerged,nearly quadrupled last year t0 842m,through growth in digital ad sales;its corporation tax bill crept up from 4.2m t0 5.Im.The US inland revenue service is also keen to find transparent ways of taxing the new digital economy,and is watching jealously as the European commission draws up its plans,suspicious of any move that might be used by the tech giants to offset their US tax bills.Already,companies such as Google and Amazon hold billions of dollars in offshore funds,where ihey are out of reach of the taxman.The US defensiveness about its own tax revenues points to the need for a global rather than a merely European solution to the question of how,what and whcre to tax the digital economy,but progress through the Organization for Economic Co-operation and Development（OECD）is glacial,and would in any event only be advisory.The commission is still hoping to get agreement on a common corporate tax base that would help to identify the parameters of any new tax system,but progress has stalled because of complexities around double taxation.Meanwhile the American Chamber of Commerce in Europe（ACCE）is warning that any attempt to tax the tech giants more would threaten investment and expansion.But across most of the EU discontent is growing,not just over the failure to pay tax-which has already prompted some tech companies to become more transparent,and even pay more-but over many of their practices.The chief executive of the ride-hailing app Uber has been in London this week trying to patch up relations with Transport for London（TfL）.Margrethe Vestager is right:enforcing regulations works.The U.S.'s close attention to EU's tax plan making is mentioned to stress_____A.the OECD's failure to fulfill its obligationB.Google and Amazon's success outside the U.S.C.U.S.'s jealousy in European progress in tax reformD.the universality of digital economy taxation problem
选项 A.the OECD's failure to fulfill its obligation
B.Google and Amazon's success outside the U.S.
C.U.S.'s jealousy in European progress in tax reform
D.the universality of digital economy taxation problem
答案 D
解析 [信息锁定]题干内容位于第四段首句，②③句随后指出，谷歌和亚马逊的海外资金已高达数十亿美元，却不受税收管制（out of reach“the taxman）；美国对自己税收可能流失的忧虑表明，像科技巨头征税的难题不止存在于欧洲．而是个全球性亟待解决的问题，D.符合文中用意。[解题技巧]A.源于段末“作者对OECD在推进全球性税改问题上未能发挥应有作用的不满”．但这里在补充全球性改革没有进展的原因，并非提及美国关注欧盟改革的目的。B.局限于例子本身内容而忽略上下文语义。C.把首句中watching jealously at.…（小心密切关注欧盟举动，考虑自身疏漏）偷换为简单的嫉妒之情，其次欧盟在税改问题上进展不尽人意，嫉妒无从谈起。注意此处jealously意为“戒备地，留心提防地”。
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