What’s Next for Countries Going It Alone on Digital Tax

France and the U.K. are edging closer to establishing a system to tax tech giants like Amazon.com Inc. and Alphabet Inc.’s Google, even as the OECD tries to reach global consensus on its efforts to rewrite international tax rules.

These countries and several others, including New Zealand, Italy, Austria, and India, have pushed forward with digital tax plans—with France poised to act as early as April.

Australia has abandoned its plans to launch the tax and said it will instead focus on multilateral efforts at the Organization for Economic Cooperation and Development.

The uptick in digital tax proposals, which most ...