2020-1-ReadingPartA-T4-4-1
文章主题：《法国开创数字服务税先河》
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.
词汇：
1.unilateral adj.单方面的、单边的
2.specifics n.详情、细节
3.be designed to do sth旨在做某事
4.tax n.税；v.对...进行征税
5.multinationals n.跨国公司
6.revenue n.收益、收入
7.rule n.规章、规则、条例
8.grant v.正式授予、给予
【Step 1】找谓语
These unilateral developmentsdiffer in their specifics, but they are all designedto 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.
·动词 differ 时态：一般现在时
·动词 are designed 时态+语态：一般现在时的被动语态
·动词 should have 情态
·动词 do not grant 否定：助动词
【Step 2】断句
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].
解析：本句是由but连接的两个表转折关系的并列句：在并列句2中包含一个由that引导的定语从句<在定语从句中还包含一个省略连接词的宾语从句>，以及一个由even if引导的让步状语从句。
that引导的定语从句：
they are all designed to tax multinationals on income and revenue [that countries believe<they should have a right to tax>...]
判断方法：1.位置：在名词|代词后；2.从句不完整<tax缺宾语>——that指代mutinationals在从句中作tax的宾语。
省略连接词的宾语从句：
...believe <they should have a right to tax>...
判断方法：1.位置：在动词|介词后<在动词believe后>。
重点成分标注：
主语：在句首|谓语前
宾语：在动词|介词后
表语：在系动词后
主语：蓝色；谓语：红色；表语：绿色；宾语：紫色；宾补：深蓝
并列句1：
These unilateral developments differ in their specifics,...
其中，
1.in their specifics是介宾结构作状语<介宾结构常作的成分有两个：1.作后置定语：在名词|代词后；2.作状语：在句首|句尾|主谓之间>——因此，非后置定语，即状语。
并列句2：
they are all designed to tax multinationals on income and revenue...
其中，
1.all是代词作同位语【判断方法：they=all】；
2.to tax multinationals on income and revenue是非谓语短语作目的状语【判断方法：1.位置：完整句to do sth. <本句中，to do sth表示主句谓语动作发生的目的<“被设计的目的”是“对跨国公司进行征税”>；
3.on income and revenue是介宾结构作状语，判断方法如下：
显然，介宾结构on income and revenue译为定语并不通顺！
that引导的定语从句：
...that countries believe they should have a right to tax,...
省略连接词的宾语从句：
<theyshould havea rightto tax>...
其中，
1.to tax是非谓语短语作后置定语修饰名词right【判断方法：1.位置：在名词|代词后；2.译为“...的“修饰right通顺即可<征税的权利>。
even if引导的让步状语从句：
...even if international tax rules do not grant them that right.
【Step 3】翻译
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].
1.【后置定语翻译方法： 词数>8个词通常采取后置译法；≤8个词通常采取前置译法】并列句1：
英文：These unilateral developments differ in their specifics,...
中文：这些单边发展在它们的细节上有所不同。
并列句2：
英文：they are all designed to tax multinationals on income and revenue...
中文：它们所有都旨在针对跨国公司的收入和收益进行征税。that引导的定语从句：
英文：... [that countries believe<they should have a right to tax>...]
中文：这些国家认为他们应该有权利进行征税。
even if引导的让步状语从句：
英文：...even if international tax rules do not grant them that right.
中文：...即使国际税收法则没有赋予他们那样的权利。
这些单边发展在它们的细节上有所不同，但是它们所有都旨在针对跨国公司的收入和收益进行征税，这些国家认为他们应该有权利进行征税，即使国际税收法则没有赋予他们那样的权利。终译：这些单边举措虽然细节各不相同，但却都旨在对跨国公司的净收益、总收益征税，这些国家都认为他们有权利这么做，即使国际税收法则并没有赋予他们这种权利。
