1But 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.
主干主语：it；谓语：has sparked；宾语：significant controversy
结构主句后接with独立主格结构（the United States trade representative opening...）作伴随状语；into后接whether引导的宾语从句；which引导非限制性定语从句，修饰整个investigation一事，in turn作插入语。
译文但这已经引发了巨大争议：美国贸易代表已就此税是否歧视美国企业展开调查，而这反过来可能导致对法国实施贸易制裁。
考点with + 名词 + 现在分词构成独立主格作伴随状语 · which非限制性定语从句可指代前面整件事
2These 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.
主干主语：they；谓语：are designed；不定式：to tax multinationals
结构but连接并列句；that引导定语从句修饰income and revenue，从句中countries believe后省略that，再接宾语从句they should have a right to tax；even if引导让步状语从句。
译文这些单边举措细节各异，但都旨在对各国认为自己有权征税的跨国企业收入与营收征税，即便现行国际税收规则并未赋予它们这项权利。
考点定语从句中嵌套宾语从句且省略引导词that · even if让步状语从句
3Instead, 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.
主干主语：the digital services tax；谓语：is；表语：part of a much larger trend
结构with独立主格：countries proposing or putting in place...作伴随状语，over the past few years作时间状语插入；an alphabet soup of为比喻性同位修饰。
译文相反，数字服务税只是更大趋势的一部分：过去几年各国纷纷提出或落地了一堆五花八门的新国际税收条款。
考点with + 名词 + 现在分词独立主格 · alphabet soup of 比喻“杂乱一堆”
4France’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.
主干主语：France’s planned tax；谓语：is；表语：a clear warning
结构冒号后为同位解释；Unless引导条件状语从句（被动）；主句为and连接的并列句；that引导定语从句修饰taxes，will prove后接双表语burdensome and costly。
译文法国拟征此税是明确警告：除非能就改革国际税收体系达成广泛共识，否则其他国家很可能效仿，美国企业将面临数十国层层加码、既繁琐又昂贵的各种税收。
考点Unless条件状语从句 + 被动语态 · that定语从句修饰taxes，prove作系动词