辞書はいくら引いても構いません。頭の中で訳すのではなく、必ず文字にして書いて和訳を完成させましょう！レベルは下記を参照してくださいね。

【第1問】☆☆☆
In fact, the traditional structure of the global tax order* provides opportunities for multinational corporations to engage in base erosion* and profit shifting — that is, some firms allocate more profits to affiliates located in zero- or low-tax countries no matter how little business is conducted there.
（横浜国立大）
*tax order 「税制の秩序」
*base erosion 「税源の侵食」

【第2問】☆☆
Observing your learning as if you are a scientist will allow you to see what effect music and other influences have on you.
（兵庫県立大）