Ireland's tax treaties cost developing nations millions of euro in lost revenue, according to a new report by ActionAid.
The international non-profit organisation examined more than 500 international tax treaties, revealing which ones most restrict poorer countries' ability to raise taxes on multinational companies.
When measured against other treaties internationally, Ireland's treaties with developing countries are the joint lowest scoring, alongside Russia.
ActionAid has called on governments to reconsider very restrictive treaties to ensure multinational companies pay their fair share of tax in poorer countries.
It also wants governments to adopt the UN framework as a minimum when writing new treaties with developing countries.
The charity is also calling for the Irish government and companies to increase transparency around tax treaties.
The ActionAid research looks into the content of over 500 binding tax treaties that low- and lower-middle income countries in sub-Saharan Africa and eastern and southern Asia have signed with other countries from 1970 until 2014.