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(Para. 4) 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.
38. The countries adopting the unilateral measures share the opinion that
[A] redistribution of tech giants’ revenue must be ensured.
[B] the current international tax system needs upgrading.
[C] tech multinationals’ monopoly should be prevented.
[D] all countries ought to enjoy equal taxing rights.
我们拿到一道题，先回顾做题步骤：
1. 先识别题型，因为我们一直在强调不同的题型的解题技巧是不一样的，那这道题很明显就是一道细节题;
2. 回顾细节题的解题技巧。
细节题的核心有两大点：定位+理解，那回到本道题，大家首先看看定位，先根据题文同序的原则模糊定位，还是很容易的，因为题干已经明确告知段落，37题在第2段，39题在第5段，所以38题应该是在3，4两段;然后再带着题干关键词精准定位，题干关键词unilateral measures出现在第4段第一句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.但是显然本句话又长，大家也不太好理解，也确实无法解题，按照理论，段首句解不了看下一句，而且下一句明显出现题干原词和同义词share the opinion= share a view，所以答案应该就在这句话In other words, they all share a view that the international tax system has failed to keep up with the current economy.这个时候，答案就浮出水面了，本句话中的the international tax system has failed to keep up with the current economy和[B] 选项the current international tax system needs upgrading中出现原词the current international tax system，后面的部分has failed to keep up with the current economy与needs upgrading出现同意替换，所以还是符合我们答案的本质：原词+同意替换就可以解题。
我们今天利用20年的试题练手阅读的解题技巧，如果还不过瘾的同学，老师建议大家可以自己动手去做，但是先不要动我们近三年的试题。
