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