脫歐後的新變數
The UK is set to impose a new tax on the revenues of multinational technology companies, becoming the biggest economy to introduce a levy targeting US tech giants like Apple, Amazon, and Google.
英國將對跨國科技公司的營收課徵新稅，成為針對蘋果，亞馬遜和谷歌等美國科技巨頭徵稅的最大經濟體。
revenue(n.)(公司)營收、收益、(政府)稅收levy(n.)徵收額、稅款
A new digital service tax of 2% on profitable tech companies that generate more than £500m globally will come into force in the UK in April 2020.
新科技服務稅預計於2020年4月在英國生效，將對全球盈利超過5億英鎊的科技公司徵收2％的稅。
profitable(adj.)賺錢的;可獲利的come into force開始實施;生效=be enforced=come into effect=take effect=be carried out=be put into practice=be implemented
The new levy will apply to UK-generated sales of specific digital platform business models. The government expects it to raise more than 10 million pounds a year.
新徵稅將適用於特定數位平台在英國賺取的營收，政府預計每年將增加超過1000萬英鎊的稅收。
apply to~適用於…raise(v.)籌募;募集;徵收
“It’s only right that the global giants pay their fair share,” said Philip Hammond, the UK chancellor of the exchequer, during his annual Budget announcement.
英國財政部長哈蒙德在宣佈年度預算時表示，全球科技巨頭該繳他們應繳的稅，這是理所當然的。
fair share應該付出的那一份
Foreign tech companies like Amazon, Google and Facebook pay what tax they owe in the country where they are physically present. This means they often pay little tax in the European markets where they sell their products and services.
亞馬遜、谷歌和臉書等外國科技公司目前只須在實體所在國繳稅，這意味著他們通常在銷售其產品和服務的歐洲市場繳很低的稅。
physically(adv.)實體上
The EU has been discussing the viability of a Digital Service Tax in recent months.
最近幾個月，歐盟一直在討論「數位服務稅」的可行性，
viability(n.)可行性viable(adj.)可行的feasibility(n.)可行性feasible(adj.)可行的
Brussels argues that corporate tax rules haven’t caught up with the borderless digital marketplace that allows some companies to make huge profits in Europe yet pay paltry taxes.
歐盟主張，公司稅收法規尚未趕上無邊界數位市場的腳步，放任一些公司在歐洲賺取巨額利潤，但卻只支付微不足道的稅。
catch up with~趕上;追上borderless(adj.)無邊界的paltry(adj.)(金錢)微不足道的，無價值的
The UK is the first country to put into practice a digital services tax.
英國是第一個徵收數位服務稅的國家。
put into practice實施;實踐digital services tax數位服務稅
Executives of 16 European tech companies, including Spotify and Booking.com, have written to the EU to urge it not to impose a new levy.
包括Spotify和Booking.com在內的16家歐洲科技公司的高階主管已致函歐盟，呼籲歐盟不要徵收新稅，
executive(n.)主管urge sb. (not) to RV 呼籲某人(不要)做…
They warned that it would hinder innovation, investment and employment across Europe.
他們警告，科技稅將阻礙整個歐洲的創新發展、投資和就業。
hinder(v.)阻礙=obstruct=impedeinvestment(n.)投資
Meanwhile, industry leaders warned that firms could pull their investment just when the economy is already facing Brexit uncertainty.
Brexit英國脫歐=British exit from the EUuncertainty(n.)不確定性;不穩定
Julian David, chief executive of techUK, which represents digital companies, said it “risks undermining the UK’s reputation as the best place to start a tech business or to invest.”
與此同時，科技業領導人警告，英國經濟當前已面臨脫歐的不確定性，若開徵科技稅，企業可能會撤回投資。
reputation(n.)名聲、聲望、名望