Tax agreement..signed by 136 countries

 Despite being described as "historic", the tax agreement signed by 136 countries, on Friday, is still the focus of different views on the benefits, especially for poor countries.

The agreement stipulates the imposition of a tax rate of no less than 15 percent on multinational companies, according to what was announced by the Organization for Economic Cooperation and Development.

These countries, which represent 90 percent of global GDP, will be able to generate about $150 billion in additional revenue thanks to this measure, according to the Wall Street Journal.

This agreement is the largest corporate tax reform in more than a century, regulated by the Organization for Economic Co-operation and Development, as described by the Financial Times.

The agreement also included new rules to force the world's multinational companies to declare profits and pay more taxes in the countries where they do so.

Although many leaders considered the agreement historic, the agreement is criticized by non-governmental organizations and some economists for its "lack of ambition and the inequality that it may cause", AFP reported.

Kenya, Nigeria and Sri Lanka, which are involved in the 140-country negotiations, have not signed the agreement.

As for Pakistan, which was previously among the signatory countries, it is no longer so, on Friday.

The "Financial Times" said that there are difficulties in implementing the deal.

This was confirmed by Janet Yellen, US Treasury Secretary, in her rush to Congress to activate the proposals "quickly" using the so-called reconciliation process, which allows bills to pass the Senate by a simple majority, Quartz says.

Yellen said the agreement was "a once-in-a-generation achievement of economic diplomacy".

The Organization for Economic Co-operation and Development said in a statement that "the major reform of the international tax system that was achieved on Friday will ensure the application of the minimum tax on multinational companies from 2023," and welcomed the "historic" agreement.

"This is a huge step forward in making our tax system more fair," said European Commission President Ursula von der Leyen.

Agreement on international tax guidelines was reached in July.

This time, the negotiations centered on the issue of setting technical standards, which was the subject of bitter negotiations between countries with highly diverse national tax strategies.

After Ireland and Estonia joined, on Thursday, Hungary followed, on Friday, the last country in the European Union that was outside the agreement.

The other major part of the negotiations in the organization was about the share of tax revenue to be redistributed in countries where multinational corporations have activities and clients, but do not have a head office.

According to the non-governmental organization Oxfam, the additional tax revenue resulting from the 15 percent tax will benefit two-thirds of the wealthy G7 countries and the European Union, while the poorest countries will benefit by less than 3 percent.

But Daniel Boone, vice president of global projects at The Tax Foundation, a Washington, DC-based think tank, told Quartz that the deal was a diplomatic achievement "because the deal resolves the fight over tech taxes."

"In the absence of this kind of agreement, there will likely be an increasing number of tax disputes spilling over into trade disputes," he said.