[ti:Macron's Push for International Tax on Digital Services] [by:www.21voa.com] [00:00.00]更多听力请访问21VOA.COM [00:00.16]The United States has threatened to declare tariffs of up to 100 percent [00:06.92]on $2.4 billion in imports from France. [00:12.16]The targeted products would include of bottles of champagne, handbags and cheese. [00:19.52]The Trump administration said it was considering the tariffs [00:24.40]after finding that France's new digital services tax [00:29.20]would harm U.S. technology companies. [00:33.56]French President Emmanuel Macron pushed forward [00:37.72]with the digital tax over the summer, ignoring U.S. anger at the measure. [00:43.92]The administration says the tax unfairly targets American businesses. [00:49.96]The French leader wants to reach an international agreement [00:54.56]on taxing large technology companies. [00:58.08]It has urged U.S. officials to help reform taxes on businesses that operate overseas. [01:07.28]Here is a guide to the digital tax debate. [01:11.56]Large tech companies, such as Facebook, are able to report profits [01:18.04]in low-tax countries like Ireland and Luxembourg, [01:22.24]no matter where the money comes from. [01:25.92]Macron says taxing such companies is a matter of social justice. [01:32.36]The French leader campaigned hard for a digital tax [01:36.32]to cover European Union member states, [01:39.76]but faced resistance from Ireland, Denmark, Sweden and Finland. [01:46.56]After talks on a European Union digital tax failed, [01:51.28]the French government passed its own digital tax in July. [01:56.52]The 3% tax relates to revenue from digital services [02:01.44]earned by companies with more than 25 million euros [02:05.72]in revenue from France and 750 million euros worldwide. [02:12.80]France is not alone among European countries in proposing a tax on big tech. [02:19.72]Britain, Spain, Italy, Austria, Mexico and Canada [02:24.84]have also announced plans for their own digital taxes. [02:29.56]What does Macron want to achieve? [02:34.28]His goal is to get a wider agreement on digital taxation [02:39.08]under the auspices of the Organisation [02:42.28]for Economic Cooperation and Development (OECD). [02:46.32]The OECD is a group of 36 mostly industrial countries, including the United States. [02:55.72]At a G20 meeting in June, finance ministers agreed to set common rules [03:02.36]to close tax loopholes and promised to work toward a solution by 2020. [03:10.40]The following month, G7 finance ministers agreed there should be a minimum level, [03:16.68]or smallest amount, of tax to stop countries from competing in a "race to the bottom." [03:25.20]The United States once supported the new international tax system [03:29.84]to cover many different companies. [03:32.80]But officials say the U.S. changed its mind recently [03:37.24]when traditional companies found out that they would be taxed, too. [03:42.60]U.S. President Donald Trump has called Macron's push for a French digital tax "foolishness." [03:51.32]The issue of digital taxation has led to a new trade dispute [03:56.64]between U.S. and E.U. officials, as economic relations between the two turn ugly. [04:05.36]Low-tax countries, like Ireland, also have expressed concern about the French digital tax. [04:12.56]They say the measure would make it harder for them to increase [04:16.80]foreign direct investment with the promise of low taxes. [04:22.52]I'm Susan Shand. [04:24.56]更多听力请访问21VOA.COM