39. It can be learned from Paragraph 5 that the OECO’s current work _______

答案：[C] is faced with uncertain prospects.

解析：根据题干中的“Paragraph 5”可定位至第五段，由该段第二句“Both France and the United States are involved in the organization's work, but France's digital services tax and the American response raise questions about what the future holds for the international tax system”可知，法国与美国都参与了OECD的工作，且因电子服务税已存在分歧，由此可推断OECD当前工作会面临不确定的前景，故答案为C。