37.  It can be learned from Paragraph 2 that the digital services tax      

答案：[A] may trigger countermeasures against France.

解析：根据题干中的“Paragraph 2”以及“digital services tax”可定位至第二段。由该段第二句“But it has already sparked significant controversy ... which in turn could lead to trade sanctions against France”可知，征收电子服务税可能会引发他国针对法国的对抗措施，故A为正确答案。