An Oireachtas committee has voted not to haul multinational firms before tax hearings, in a move critics said was a sop to companies taking advantage of Ireland’s low corporate tax.

The Government was forced to defend how it taxes companies after the US Senate heard in May that computer giant Apple paid little or no tax on tens of billions of dollars in profits channelled through Irish subsidiaries.

The Apple controversy has dented Ireland's reputation as it seeks to emerge from an EU-IMF bailout this year.

Independent TD Richard Boyd Barrett said the decision not to grill multinational firms would inflict further damage.

Sinn Féin’s finance spokesperson Pearse Doherty also demanded that firms like Apple be hauled before Ireland's parliament, however this was voted down by a margin of five-to-one by committee members.

"How can we look anybody in the eye out there and defend the type of austerity measures that this government is introducing when we're unwilling to take companies in (before parliament) who are not paying their fair share in this state?" Mr Doherty said.

"It can only be presented as this committee protecting these multinational firms who pay no tax here, who don't employ anybody and who don't pay any tax internationally. I think it makes a mockery out of this committee, an absolute mockery."

Apple Chief Executive Tim Cook was called before the US Senate during its tax hearings, while executives from fellow tech giant Google faced angry questions from British lawmakers investigating its tax affairs earlier this year.

Some committee members said they were not ruling out asking multinationals in at a later date.

Others were concerned about the impact such a move would have on jobs given that multinational firms account for almost 10% of the country’s workforce.

"It must be remembered that we as a country are competing with other countries to attract multinational business. One of the companies mentioned (Apple), in my own constituency it employs 4,500 people," said Fine Gael’s Dara Murphy.