Spearheaded by France, the plan has met resistance from countries such as Ireland and Sweden, which question the wisdom of the EU going it alone given the global nature of digital services.
In addition, the Panama Papers cited almost 2,000 U.K.-based intermediaries that helped individuals or entities to evade tax.
The cost of the OBU tax break to the government has risen to $325 million a year, up from $200 million in 2013-14 and $160 million in 2006-07, according to Treasury figures.
Thailand must implement the four minimum standards (i.e. countering harmful tax practices, preventing treaty abuse, transfer pricing documentation and enhancing dispute resolution).