2020-2021學(xué)年復(fù)旦附中高二年級(jí)下冊(cè)英語(yǔ)期中試卷（部分解析版）

復(fù)旦大學(xué)附屬中學(xué)2020學(xué)年第二學(xué)期

高二年級(jí)英語(yǔ)期中考試試卷

（考試時(shí)間：120分鐘滿分：150分）

I.ListeningComprehension

SectionA

Directions:InSectionA,youwillheartenshortconversationsbetweentwospeakers.Attheendofeach

conversation,aquestionwillbeaskedaboutwhatwassaid.Theconversationandthequestionwillbespokenonly

once.Afteryouhearaconversationandthequestionaboutit,readthefourpossibleanswersonyourpaper,and

decidewhichoneisthebestanswertothequestionyouhaveheard.

1.A.At2:30p.m.B.At2:00p.m.C.At1:30p.m.D.Notgiven.

2.A.InBeijing.B.InShanghai.C.InShenzhen.D.InChengdu.

3.A.Shewouldliketotalkanothertime.B.Shewouldlikethemantocontinue.

C.Shewantsthemantogoaway.D.Shedoesn'tknowwhattodo.

4.A.Sheisannoyed.B.Sheisupset.

C.Sheisunderstanding.D.Sheisbored.

5.A.Sheisconfident.B.Shefeelsterrible.

C.Sheisbored.D.Sheisangry.

6.A.Theshirtfitsthemanwell.

B.Shethinksthemanneedsalargershirt.

C.Shedoesn'twanttogetanothershirtfortheman.

D.Shethinksthemanistoothin.

7.A.Talkingaboutsports.B.Writinguplocalnews.

C.Readingnewspapers.D.Puttingupadvertisements.

8.A.Shewassorrythatshegavethemanthewrongdirection.

B.Herfriendworksintheoffice.

C.Shecan'tgivethemandirections.

D.Shewasalsolookingforthemanager'soffice.

9.A.Arriveearly.B.Takeaship.

C.Lookfortheletter.D.Useairmail.

10.A.Drivetotheoffice.B.Returnhome.

C.Drivetosomeotherplace.D.Takethemantotheoffice.

SectionB

Directions:InSectionB,youwillheartwoshortpassages,andyouwillbeaskedthreequestionsoneachofthe

passages.Thepassageswillbereadtwice,butthequestionswillbespokenonlyonce.Whenyouhearaquestion,

readthefourpossibleanswersonyourpaperanddecidewhichoneisthebestanswertothequestionyouhaveheard.

Questions11through13arebasedonthefollowingpassage.

11.A.BlackFriday.B.ThedaybeforeChristmas.

C.TheSaturdaybeforeChristmas.D.CyberMonday.

12.A.Businessmenprefertheterm“inthered^^to“intheblack”.

B."BlackFriday,,meansstoreownersbegintoearnmoney.

C.Thelargestamountofsalesismadeon“BlackFriday”.

D.Shoppersaremainlyoldpeopleon"BlackFriday^^.

13.A.Theyarenotsatisfiedwiththequalityofthegoodssold.

B.Someshopssecretlyincreasetheirpricesonthatday.

C.Therebeingtoomanypeopleinthestoresdiscouragestheirshoppingdesire.

D.Theyarewaitingformorecompetitiveprices.

Questions14through17arebasedonthefollowingpassage.

14.A.Becausefewpeoplewereinterestedinit.

B.Becausefewpeoplecouldaffordthecost.

C.Becausemostpeopledidn'tmasterthetechnology.

D.Noreasonismentionedinthepassage.

15.A.Makingthesceneryreal.

B.Writingagoodstoryfbrafilm.

C.Decidinghoweachsceneshouldbefilmedandhowactorsact.

D.Choosingfamousactors.

16.A.Filmstars.B.Thedirector.

C.Sceneryofallkinds.D.Thefilmstudio.

17.A.Itismadebyadirectortheyknow.

B.Itseemstobereal.

C.Ittakesalongtimeandalotofpeopletomake.

D.Ithasthefamousactorsandactressestheyknow.

SectionC

Directions:InSectionC,youwillhearonelongerconversation.Theconversationswillbereadtwice.Afteryou

heareachconversation,readthefourpossibleanswersonyourpaperanddecidewhichonewouldbethebestanswer

tothequestionyouhaveheard.

Questions18through20arebasedonthefollowingconversation.

18.A.Becauseshewascaughtintherain.

B.Becausesheisbusyatwork.

C.Becausesheusuallyhasaquickhamburgerandrushesbacktowork.

D.Becauseshedidn'tpayattentiontoherdiet.

19.A.Stopitbeforehand.B.Developagoodhabit.

C.Bloominthespring.D.Goahead.

20.A.Stayinbedforthreedays.B.Askforasickleave.

C.Gotothehospitalnextweek.D.Doasthedoctoradvised.

ILVocabularyandGrammar

SectionA

Directions:BeneatheachofthefollowingsentencestherearefourchoicesmarkedA,B,CandD.Choosetheone

answerthatbestcompletesthesentence.

21.Bornapoorfamily,AbrahamLincolnfoughthiswaytothetopandbecametheUnitedStates'16th

PresidentandoneofthegreatestinAmericanhistory.

A.of...shapesB.on...statuesC.into...figuresD.with...images

22.SeverefloodingpromptedthegovernortoastateofemergencyTuesday.

A.remarkB.claimC.declareD.postpone

23.Solutionswhichseemtohumansareoftenbeyondthegraspofcomputers.

A.self-sufficientB.self-consciousC.self-awareD.self-evident

24.Don'ttoletmeknowifthereisanythingIcandoforyou.

A.thrillB.hesitateC.oweD.threaten

25.Today9sstudentsneedtoacquirelanguageskills,computerknow-howandsoon,buttheyneedtolearn

howtobeanhonestandresponsiblecitizen.

A.allinallB.afterallC.aboveallD.inall

26.Beascarefulofthebooksyouread,asoftheyoukeep,foryourhabitsandcharacterwillbeasmuch

influencedbytheasbythelatter.

A.resentment...formalB.company...former

C.hatred...formalD.virtue...former

27.Whilemostofusareonlytooreadytoothersthecoldwindof,wearesomehowreluctantto

giveourfellowsthewarmsunshineofpraise.

A.respondto...conflictB.applyto...criticism

C.reactto...threatD.replyto...superiority

28.ThelockdownhobbledIndia'seconomyanditsGDPrecordedthesharpestinitshistory.

A.motionB.dissatisfaction

C.conservationD.contraction

29.Recently,YangJiechireceivedworldwideattentionforhisresponseduringtheChina-U.S.high-levelStrategic

DialoguethattheU.S.isnottospeakfroma(n)positiontowardstheChinesepeopleandwe

Chinesearenotafraidofanythreats.

A.mandingB.appointed...demanding

C.unexpected...conflictingD.assumed...unquestioning

30.WhichofthefollowingsentencesisNOTcorrect?

A.Itwasn'tmyintentiontoexcludeherfromthelist—justforgother.

B.Itwasnotmyintentionthatsheshouldsuffer.

C.Tvenointentiontochangemyplansjusttofitinwithhis.

D.HeleftEnglandwiththeintentionoftravellinginAfrica.

SectionB

Directions:Afterreadingthepassagebelow,fillineachblankwithaproperwordgiveninthebox.Eachwordcan

onlybeusedonce.Notethatthereisonewordmorethanyouneed.

A.documentingB.resignedC.viralD.sensationE.rootedF.rarely

G.appealH.reassuredI.fixedJ.wakingK.marvelously

AChinese"Auntie”WentonaSoloRoadTrip.Now,She'saFeministIcon

SuMin,a56-year-oldretireefromHenanprovinceincentralChina,hasneverbeenhappier."I'vebeenawife,

amotherandagrandmother,Susaid."Icameoutthistimetofindmyself.^^

Afterfulfillingherfamily'sexpectationsofdutifulChinesewomanhood,Suisembracinganewidentity:

fearlessroad-tripperandinternet___31___.Forsixmonths,shehasbeenonasolodriveacrossChina,___32___

herjourneyformorethan1.35millionfollowersacrossseveralsocialmediaplatforms.

Hermain___33___isnotthescenicvistasshecaptures,althoughthoseareplentiful.Itistheintimate

revelationsshemixesinwiththem,aboutherabusivemarriage,dissatisfactionwithdomesticlifeandnewfound

freedom.HerbluntbutvulnerabledemeanorhasmadeSu——aformerfactoryworkerwithahighschooleducation

—anaccidentalfeministiconofasort___34___seeninChina.

HerunexpectedpopularityspeakstothecollisionoftwomajorforcesinChinesesociety:therapidspreadof

theinternetandaflourishingawarenessofgenderequalityinacountrywheretraditionalgenderrolesarestilldeeply

___35___,especiallyamongoldergenerations.

Still,Susaid,sheneverconsideredadivorce,worriedaboutasocialstigmathatisstillpervasiveinmuchof

China.She___36___herselftoherlifeathome.Then,inlate2019,shecameacrossavideoonlineofsomeone

introducingtheircampinggearwhileonasoloroadtrip.Sherememberedherchildhooddreamofdriving—the

freedomandcomfortithadrepresented.Soon,shemadeuphermindtoembarkonatripofherown.Herfamily

wasresistant.Su___37___herdaughterthatshewouldbesafe.Sheignoredherhusband,whoshesaidmocked

her.

OnSeptember24,she___38___hertenttothetopofthecar,packedamini-fridgeandricecooker,andsetoff

fromherhomeinthecityofZhengzhou.Shepostedvideoupdatesasshedrove,andinOctober,oneofthemwent

___39___onDouyin,theChineseT汰Tok.

Inhervideos,shemarvelledathernewfoundfreedom.Shecoulddriveasfastasshewanted,brakeashardas

sheliked.Still,Sublusheswhenaskedabouthernewfame.Shealsosayssheisnotyetqualifiedtoclaimthemantle

offeminist.44IttookmesomanyyearstorealizethatIhadtoliveformyself."Shepaused:"It'ssomethingI'm

___40___upto,notsomethingthatIjustam.^^

SectionC

Directions:Afterreadingthepassagebelow,fillintheblankstomakethepassagecoherentandgrammatically

correct.Fortheblankswithagivenword,fillineachblankwiththeproperformofthegivenword;fortheother

blanks,useonewordthatbestfitseachblank.

Themajordictionarypublisher,Merriam-Websterhaschosenpandemicasthe2020wordoftheyear.Merriam-

Webstersaiditsdecisionwasbasedonthe“extremelyhighnumbers“ofpeoplewhohadlookeduppandemicinits

onlinedictionaryin2020.Thewordshowed(41)majoryear-over-yearincreaseininternettraffic,the

companysaid.

TheWorldHealthOrganizationdeclaredCOVID-19apandemiconMar11.TheMerriam-WebsterLearners1

Dictionarydefinespandemicasanoccurrence(42)adiseasespreadsveryquicklyandaffectsa

largenumberofpeopleoverawideareaorthroughouttheworld.

SearchesforpandemicontheMemam-Websterwebsiterosemorethan115,000percentonMarch11

comparedtoayear(43)(early).Thedictionary'schoiceofpandemicshouldnotcomeasashockto(44)

,saidPeterSokolowski,editoratlargeforMerriam-Webster.

SokolowskinotedthatpandemichasrootsinLatinandGreek.Itisacombinationof"pan,"(45)(mean)

forall,and“demos,“forpeopleorpopulation.Pandemicdatestothemid-1600s,(46)itwasusedwidely

for“universal."Aroundthattime,italsobeganappearinginmedicalliteratureaftertheplaguesoftheMiddleAges,

hesaid.

Thehugeincreaseininterestdidnotappeartobeonlyamongsearcherswhodidnotknowthemeaningofthe

word.Manypeoplewerealsohuntingformoredetailsaboutpandemicorwereseekingforinspirationor(47)

(help)easetheirminds,headded.Merriam-Websteractedquicklytoaddnewinformationonwords(48)

(relate)topandemic.Thedictionaryalreadyhad"coronavirus“formanyyears.Butitadded“COVID-19”

aboutamonthafterthattermwasofficiallycreatedinFebruary.

(49)werecentlyreported,otherdictionariesalsochoseCOVID-19-relatedtermsastheir2020wordof

theyear.Britain'sCambridgeDictionarychose“quarantine."ItsaidsearchesfbrthewordincreasedinMarch,when

manycountriesorderedpublicrestrictionstolimitthespreadofCOVID-19.CollinsDictionary,anotherBritish

publisher,chose“l(fā)ockdown."Itsaidthewordrepresentsaunitingexperiencefbrpeopleacrosstheworld.Under

lockdownin2020,Collinssaid“normalpubliclife(50)(suspend)"and"weseefewpeople,andfewer

places.^^Itaddedthatlockdownisnowseenas“apublichealthmeasure.,,

III.ReadingComprehension

SectionA

Directions:ForeachblankinthefollowingpassagetherearefourwordsorphrasesmarkedA,B,CandD.Fillin

eachblankwiththewordorphrasethatbestfitsthecontext.

Economistshavelongtriedtocalculatethevalueofunpaidhousework.Intermsofinputsandoutputs,the

___51___ofastay-at-homeparentcaneasilybeoverlooked,hiddeninthe___52___offreshlyironedshirtsand

thecontentsofafullbelly.Thecourts,too,havetriedtheirhandatputtingapriceonhousework.

LastmonthChinawasshockedwhenacourtorderedamantopayhiswife$7,700forhouseworkduringtheir

five-yearmarriage.Thewife,knownasMsWang,toldajudgeinBeijingthatshe"lookedafterthechildand

managedthehousehold___53___whileherhusbanddidnotcareaboutorparticipateinanyotherhouseholdaffairs

besidesgoingtowork".Onaverage,Chinesewomenspendfourhoursadayonhousework,comparedwithabout

anhourandahalfformen.

Thecourtrulingwaswidely___54___.ButonWeibomanyusersweredisappointedwiththeamount___55___

toMsWang.Oneusercommented:"Womenshouldneverbestay-at-homewives.Whenyoudivorce,youareleft

withnothingwhatsoever.”Thegovernmenthasadoptedpoliciesaimedatadvancingco-parentingandprotecting

women'srights.Mostprovinces,forexample,haveinrecentyearsintroduced___56___leavefornewfathers.But

manypeoplearguethatitistooshort-anaverageofjusttwoweeks-to57newmothers,whoreceivea

minimumof98days,fromchildcare.

IntheWest,wherethestartingprincipleisanequalsplitofthecouple'sassetsondivorce,claimsforextra

compensationare___58___bythecourts.Houseworkisseenasequivalenttofinancialcontributions,soneither

spouse___59___financiallybydoingmorecookingandironingthantheirpartner.

InBritain,theconceptofcompensationfelloutofuseforoveradecadebeforeresurfacingin2020,bringing

thequestionofpayforhouseworkintothe___60___.Lastyearawomanwascompensatedandreceived￡400,000

($520,000)forgivingupherlegalcareertofocusonthefamily.Whenhermarriagebrokedownandthecouple's

assetsweredivided,sheaskedforanadditionalsumto___61___thesacrificeshehadmadebycuttinghercareer

short.Thejudgesagreed,butonlybecauseshewasalreadyahighearnerandcouldproveshehadbeenontrackto

becomeoneofherfirm'sleadingmoneymakers.Shewascompensatednotforthehousework,butherforgonelegal

career.SoMsWang'sclaimforextracompensationwouldprobablyhavefailedanywhereinEurope.Butshemay

neverhavefelttheneedtomakeit___62___.

Manywomenhavenooptionbuttoleavetheworkforcewhentheystartafamily-thecostofchildcaremight

___63___thebenefitsofasecondsalary,particularlyifworkinghoursandearningsarereducedto___64___family

responsibilities.Legalandfinancialrecognitionofunpaiddomesticworkwouldchangethiscalculation.Butit

wouldbesimpler(andfairer)tosharedomesticburdensmoreevenly.Moreimportantthanwritingnewrulesabout

compensationforhouseworkisstrengtheningexistingonesthat___65___sharedparentalleave.Withbothspouses

moreinvolvedinparenting,familyresponsibilitiescanbeshared.Whywaituntilthedivorcetoquibbleoverwho

didthehousework?

51.A.accusationsB.ambitionsC.contributionsD.exclamations

52.A.fabricsB.foldsC.packagesD.pockets

53.A.appliancesB.choresC.conflictsD.expenses

54.A.approvedB.celebratedC.circulatedD.questioned

55.A.awardedB.channeledC.furnishedD.transferred

56.A.additionalB.compulsoryC.freeD.paid

57.A.freeB.helpC.relieveD.suspend

58.A.consideredB.encouragedC.favoredD.rejected

59.A.givesoutB.losesoutC.missesoutD.wearsout

60.A.forumB.horizonC.lensD.spotlight

61.A.admitB.recallC.reflectD.signal

62.A.atfirstglanceB.forthefirsttimeC.firstofallD.inthefirstplace

63.A.counterB.eliminateC.outweighD.replace

64.A.accommodateB.escapeC.fortifyD.shift

65.A.checkB.distinguishC.promoteD.publicize

SectionB

Directions:Readthefollowingthreepassages.Eachpassageisfollowedbyseveralquestionsorunfinished

statements.ForeachofthemtherearefourchoicesmarkedA,B,CandD.Choosetheonethatfitsbestaccording

totheinformationgiveninthepassageyouhavejustread.

A

Roughlythesizeofasodacan,sittingonabookshelf,arelativelyharmlessgadgetmaybeturningfriends

awayfromyourhome.TheelephantinyourlivingroomisyourInternetconnectedsecuritycamera,adevicepeople

areincreasinglyusingforpeaceofmindintheirhomes.Butfewstoptothinkabouttheeffectthesedevicesmay

haveonhouseguests.Shouldyoutellyourfriends,forinstance,thatthey'rebeingrecordedwhileyouallwatchthe

biggametogether?

"It'scertainlynewterritory,especiallyashomesecuritycamerasbecomeeasiertoinstall,saysLizziePost,

presidentoftheEmilyPostInstitute,America'sforemostmannersadvisors."Ithinkitwillbeveryinterestingto

seewhatetiquetteemergesintermsofwhetheryoutellpeopleyouhaveacameraornot,andwhetherguestshave

arighttoaskthatitbeturnedoff,ifit'snotasecurityissue.”

Postwantstomakeclearthatshe'snottalkingaboutlegalrights,butratherpersonalpreferences.Shealso

wantstoexplainthattherearenorightorwronganswersregardingmannersonthisfrontyet,becausethetechnology

isjustnowbecomingmainstream.Besides,theEmilyPostInstitutedoesn'tdictatemanners.

Whenitcomestosecuritycameras,Postsaysit'sahost'sresponsibilitytomakesureguestsfeelcomfortable

withintheirhome.'Tmalwaysafanofbeingopenandhonest.^^Forinstance,ifthehostcasuallyacknowledges

thatthereisacameraintheroombytellingastoryaboutit,thatmaybeenoughtoprovideanopeningforaguest

tosayiftheyareuncomfortable.

However,ifacontractorisworkinginyourhome,youdon'tneedtotellthemthattherearecameraswatching.

Thenagain,theairofaccountabilitythatthecamerageneratescanalsoworkincontractors9favor.4<Ifanythingdoes

gowrongwhilethey'reinthehouse,theydon'twanttobeblamedforit,“shesays."Infact,thecameracouldbe

thethingthatprovesthattheydidn'tstealthe$20,orknockthevaseoff*thetable.

66.Forwhatreasonmayyourfriendsfeelreluctanttovisityourhome?

A.Thesecuritycamerainstalledmayintrudeintotheirprivacy.

B.Theydon'twanttheirphotostobecirculatedontheInternet.

C.Thesecuritycameramayturnouttobeharmfultotheirhealth.

D.Theymaynotbewillingtointeractwithyourfamilymembers.

67.WhatisLizziePostmainlydiscussingwithregardtotheuseofhomesecuritycameras?

A.Legalrights.B.Moralissues.

C.Likesanddislikesofindividuals.D.Thepossibleimpactonmanners.

68.AccordingtoLizziePost,ahosfsresponsibilityregardingsecuritycamerasis.

A.makingtheirguestsfeelatease.B.indicatingwheretheyare.

C.turningthemoffintime.D.ensuringtheirguests,privacy.

69.Inwhatwaycanthehomesecuritycamerabenefitvisitorstoyourhome?

A.Itcansatisfytheircuriosity.B.Itcanprovetheirinnocence.

C.Itcanhelpthemlearnnewtechnology.D.Itcanmaketheirvisitmoreenjoyable.

B

Alsoofinterest...infamilydramas

TheTravelersAskAgain,Yes

byReginaPorter(Hogarth,$27)byMaryBethKeane(Scribner,S27)

ThoughReginaPorter'sformallydar-■MaryBethKeane'snewnovelisuone

ingfirstnovel“canfeeltoomuchASKofthemostunpretentiouslyprofound

likeajigsawpuzzle,"itachievesabooksFvereadinalongtime,“said

usimplystunning"levelofcomplex-YEXMaureenCorriganinNPR.org.In

ity,saidMengJinintheSanFrancisco1973NewYorkCity,tworookiecops

Chronicle.Asthefirst-timenovelistforgeafriendshipthatshapesthelives

tellsthestoriesoftwoGeorgiafamilies-oneoftheIrish-Americanfamiliestheyraisesideby

black,onewhitesheweavestogethereventsfromsideinanearbysuburb.Becauseeachchapteris

1946to2010whiledeftlyshiftingbetweenplay-toldfromanewperspective,wecometoknow

likedialogue,straightnarrative,andvariousotheralmosteverymemberofthosefamilies,andKeane

modes.Notonecharacterisamereextra,andtheubeautifullydramatizes"howlivesarebuiltona

impressiveresultMlooksverymuchlikelife.”seriesofhappenstances,includingtragicones.

NativeCountryoftheHeartTheEdgeofEveryDay

byCherrieMoraga(Farrar,Straus&Giroux,$26)byMarinSardy(Pantheon,$26)

“Thismemoir'sbeautyisinitsfierceMentalillnessleavesnooneinafam-

intimacy/saidRoyHoffmaninilyuntouched,saidAlisonVanHouten

TheNewYorkTinies.PlaywrightinOutside.Inabookwhosenonlinear

CherrieMoragamakeshermotherstructureumimicstheerraticnatureof

theheroineofthebook,bringingtheIschizophrenia/essayistMarinSardy

lateimmigrant'sstorytolife“witha.describeshowthedisorderstruckher

poet'sverve.MMexican-bornElviraMoraga,whomotherandabrother,scramblinglifeforallthe

pickedcottoninCaliforniaat11,soldcigaretteschildren.Hermother'sparanoiddelusionsdis-

inTijuanaat14,andneverlearnedtoread,ruptedtheirschooling；yearslater,Sardy'sbrother,

becametheheartandsoulofalargeextendedafterrefusinghelp,committedsuicide."Howdoes

family.Here,she'sacharactertooresonanttobeoneleadanysemblanceofanormallifeunder

merelyemblematic.suchcircumstances?wSardyshowsushow.

Note：

1.resonant:共振的,共鳴的2.emblematic:象征的，典型的

3.nonlinear:非線性的4.schizophrenia:精神分裂癥

70.Whichbooktouchesuponapersonalfamilytragedy?

A.TheTravelers.B.AskAgain,Yes.

C.NativeCountryoftheHeart.D.TheEdgeofEveryDay.

71.WhichofthefollowingabouteachbookisTRUE?

A.TheTravelerstellsastraightforwardstoryabouttwoGeorgiafamilies.

B.ThethreadrunningthroughAskAgain,YesisIrishwayoflife.

C.NativeCountryoftheHeartwaswritteninmemoryofElviraMoraga.

D.TheEdgeofEveryDaydescribesone'sstruggleagainstmentaldiseases.

72.Whatdothefourbookshaveincommon?

A.Theywerepublishedbythesamepublishinghouse.

B.Theybelongtothesametypeofliteraryworks.

C.Thestorieswereallsetinthelastcentury.

D.Theyrepresentedthepeaklevelofeachwriter.

C

LastThursday,theFrenchSenatepassedadigitalservicestax,whichwouldimposeanentirelynewtaxon

largemultinationalsthatprovidedigitalservicestoconsumersorusersinFrance.Digitalservicesincludeeverything

fromprovidingaplatformforsellinggoodsandservicesonlinetotargetingadvertisingbasedonuserdata,andthe

taxappliestogrossrevenuefromsuchservices.ManyFrenchpoliticiansandmediaoutletshavereferredtothisas

a“GAFAtax"，meaningthatitisdesignedtoapplyprimarilytocompaniessuchasGoogle,Apple,Facebookand

Amazon-inotherwords,multinationaltechcompaniesbasedintheUnitedStates.

ThedigitalservicestaxnowawaitsthesignatureofPresidentEmmanuelMacron,whohasexpressedsupport

forthemeasure,anditcouldgointoeffectwithinthenextfewweeks.Butithasalreadysparkedsignificant

controversy,withtheUnitedStatestraderepresentativeopeninganinvestigationintowhetherthetaxdiscriminates

againstAmericancompanies,whichinturncouldleadtotradesanctionsagainstFrance.

TheFrenchtaxisnotjustaunilateralmovebyonecountryinneedofrevenue.Instead,thedigitalservicestax

ispartofamuchlargertrend,withcountriesoverthepastfewyearsproposingorputtinginplaceanalphabetsoup

ofnewinternationaltaxprovisions.ThesehaveincludedBritain'sDPT(divertedprofitstax),Australia'sMAAL

(multinationalanti-avoidancelaw),andIndia'sSEP(significanteconomicpresence),tonamebutafew.Atthesame

time,theEuropeanUnion,Spain,Britainandseveralothercountrieshaveallseriouslycontemplateddigitalservices

taxes.

Theseunilateraldevelopmentsdifferintheirspecifics,buttheyarealldesignedtotaxmultinationalsonincome

andrevenuethatcountriesbelievetheyshouldhavearighttotax,evenifinternationaltaxrulesdonotgrantthem

thatright.Inotherwords,theyallshareaviewthattheinternationaltaxsystemhasfailedtokeepupwiththecurrent

economy.

Inresponsetothesemanyunilateralmeasures,theOrganizationforEconomicCooperationandDevelopment

(OECD)iscurrentlyworkingwith131countriestoreachaconsensusbytheendof2020onan