The United States has threatened to declare tariffs of up to 100 percenton $2.4 billion in imports from France.The targeted products would include of bottles of champagne, handbags and cheese.The Trump administration said it was considering the tariffsafter finding that France's new digital services taxwould harm U.S. technology companies.French President Emmanuel Macron pushed forwardwith the digital tax over the summer, ignoring U.S. anger at the measure.The administration says the tax unfairly targets American businesses.The French leader wants to reach an international agreementon taxing large technology companies.It has urged U.S. officials to help reform taxes on businesses that operate overseas.Here is a guide to the digital tax debate.Large tech companies, such as Facebook, are able to report profitsin low-tax countries like Ireland and Luxembourg,no matter where the money comes from.Macron says taxing such companies is a matter of social justice.The French leader campaigned hard for a digital taxto cover European Union member states,but faced resistance from Ireland, Denmark, Sweden and Finland.After talks on a European Union digital tax failed,the French government passed its own digital tax in July.The 3% tax relates to revenue from digital servicesearned by companies with more than 25 million eurosin revenue from France and 750 million euros worldwide.France is not alone among European countries in proposing a tax on big tech.Britain, Spain, Italy, Austria, Mexico and Canadahave also announced plans for their own digital taxes.What does Macron want to achieve?His goal is to get a wider agreement on digital taxationunder the auspices of the Organisationfor Economic Cooperation and Development (OECD).The OECD is a group of 36 mostly industrial countries, including the United States.At a G20 meeting in June, finance ministers agreed to set common rulesto close tax loopholes and promised to work toward a solution by 2020.The following month, G7 finance ministers agreed there should be a minimum level,or smallest amount, of tax to stop countries from competing in a "race to the bottom."The United States once supported the new international tax systemto cover many different companies.But officials say the U.S. changed its mind recentlywhen traditional companies found out that they would be taxed, too.U.S. President Donald Trump has called Macron's push for a French digital tax "foolishness."The issue of digital taxation has led to a new trade disputebetween U.S. and E.U. officials, as economic relations between the two turn ugly.Low-tax countries, like Ireland, also have expressed concern about the French digital tax.They say the measure would make it harder for them to increaseforeign direct investment with the promise of low taxes.