"I wouldn't agree with your characterisation that this particularly benefits the U.S.," OECD Secretary-General Mathias Cormann told BBC radio.

"I think you'll find that there are a number of very large multinational U.S. companies that will end up paying more tax in countries around the world, where perhaps at the moment that is not the case," he said.

Cormann said he expected Amazon would be among the companies covered under the new rules. The OECD has been instrumental in drawing up new international tax proposals.

(Reporting by David Milliken; editing by Michael Holden)