A series of hearings to examine the tax practices of multinational companies operating in Ireland have begun.

The Joint Oireachtas Sub Committee on Global Taxation is hearing from the Organisation for Economic Cooperation and Development.

The OECD recently unveiled its own plans to tackle tax evasion by improving the way tax authorities share information about individuals and entities such as trusts.

Representatives from the Department of Finance, the IDA, the Revenue Commissioners and several tax experts are to appear before future committee hearings.

The committee has been criticised for voting not to invite representatives from large multinational companies, such as Apple and Google, to explain their Irish tax arrangements.