The German and French governments are urging other European Union Member States to agree a compromise plan for a tax on digital services, under which all Member States will implement the tax but only bring it into effect if efforts at the OECD fail to achieve worldwide consensus. The UK has already announced a 2 per cent digital services tax to come into effect in April 2020, and Italy and Spain have also committed to the tax. But smaller EU Member States, notably Ireland and Denmark, are resisting the digital tax idea.