FRANKFURT, Germany—An international debate over how countries tax big U.S. technology companies such as Google, Amazon, and Facebook is heating up, presenting a challenge for President Joe Biden’s new administration. A mid-year deadline is on the horizon for talks about a global deal to defuse trade disputes with France and other countries that are imposing go-it-alone digital taxes that the United States views as discriminatory. France imposed a 3 percent tax on digital revenue for large tech companies, in effect singling out the U.S. tech giants. The French government has said it would withdraw the tax in favor of an international solution being negotiated under the auspices of the Organization for Economic Cooperation and Development, a Paris-based international organization of 37 advanced economies. Experts and officials say time is getting short. Manal Corwin, a tax principal at professional services firm KPMG and a former Treasury Department official in the Obama …