A global corporate tax agreement reached last year should be implemented by early 2023, French Finance Minister Bruno Le Maire told his G20 counterparts on Friday, Reuters reported.

Nearly 140 countries reached an agreement last October on a minimum tax rate of 15 percent for multinationals and agreed to make it harder for companies such as Google, Amazon and Facebook to avoid tax by registering profits in low-tax jurisdictions.

The technical details are currently being worked out at the Organisation for Economic Co-operation and Development in Paris so that countries can introduce the new rules into their sets of laws by next year.

Nevertheless, this deadline is considered very ambitious, not least because US President Joe Biden's administration is struggling to pass legislation that would bring US law in line with the global agreement.

"The key question is the implementation of our political agreement. There is no turning back, we need to move on," Le Maire said during a G20 finance ministers meeting.

"I'm really asking for a swift implementation of the OECD agreement on both Pillar I and Pillar II no later than the beginning 2023," he added.

Le Maire said he had invited his G20 colleagues to come to Paris in June to sign the new multilateral legal framework needed to implement the first element of the agreement, which makes it difficult for digital giants to locate profits in low-tax countries.