A high-powered international delegation of business, government and tax leaders is pushing forward with plans to introduce a global minimum rate of tax on multinationals, including digital giants, as up to a dozen countries stand up to US resistance.

Amid increasing frustration at the Trump administration's proposals to stick with the status quo to protect Silicon Valley companies, leaders who met at the OECD in Paris on Friday have set a 12-month deadline to deliver a minimum rate of tax that would apply to multinationals' global profits, and a digital services tax that would hit companies such as Facebook, Google and Apple.

The tech giants are under increased scrutiny in Australia. Credit:Bloomberg

The discussions come as the Morrison government takes an increasingly aggressive line on the practices of online platforms, warning on Thursday it would not put up with digital companies shirking their tax obligations in "the real world".

While Australia has stopped short of following France, Canada and Indonesia in applying a unilateral tax on revenues obtained by digital companies located predominantly outside their borders, the director of KPMG's Australian Tax Centre, Andy Hutt, said governments were increasingly happy to put the notion out there that "if the OECD doesn't get to one solution, other unilateral solutions might be back on the table".