每日一句考研英语真题长难句解析-334

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每日一句考研英语真题长难句解析-334
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.
一、语法结构剖析
1、找出谓语动词
These unilateral developments differ in their specifics, but they are all designed to tax multinationals on income and revenuethat  countries believe they should have a right to tax, even if international tax rules do not grant them that right.
2、划出句子结构
These unilateral developmentsdiffer [in their specifics], butthey  are all designed[to tax multinationals] [on income and revenue]  (that countriesbelievetheyshould havea right[to tax]), [even ifinternational tax rulesdo not grantthemthat right].
[主干1]These unilateral developments differ in their specifics“这些单边举措在具体内容方面各有不同” 
[连接词]but“但是”--表转折
[主干2]they are all designed to tax multinationals on income and revenue“但它们都旨在就收入和营收对跨国公司征税”
    |---[定语从句]that countries believe they should have a right to tax--that指代先行词income and revenue做tax的宾语,插入语countries believe“国家认为他们有权利征收收入和营收那部分税款”
        |---[宾语从句]they should have a right to tax“他们本就有权对其征税”
|---[让步状语从句]even if international tax rules do not grant them that right.“即使国际税规则没有赋予他们这项特权”
二、词汇含义
unilateral 单边的 bilateral 双边的
developments (政策、制度)新举措、新进展
differ in 在……方面不同/有差异
specifics 具体细节、细则
be designed to do 旨在 、目的是 

tax multinationals on income and revenue= tax + 人(multinationals)+ on + 物(income and revenue)就收入和营收对跨国公司征税

income 所得(或利润)

revenue 营收(或营业额)

grant sb sth  授予/给予某人某物

三、“得意忘形”

这些单边举措在具体细节上各有不同,但它们都旨在就收入和营收对跨国公司征税——各国认为自己有权对这些收入和营收征税,即使国际税收规则并未赋予各国这项权利。

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