Why does Macron want to discuss tax on digital services at G7?

French President Emmanuel Macron is pressing ahead with a digital tax in France, a move US President Donald Trump described as “foolishness”, and the French leader is keen to reach an international agreement on taxing big tech companies.

Late on Wednesday, Macron urged the Trump administration to help reform global corporate taxes.

Macron will seek common ground with Trump and other G7 leaders at a summit in Biarritz this weekend. Washington has expressed concern that US Internet companies are being unfairly targeted.

Here is a guide to the digital tax debate.