Top Google executives will face a grilling from MPs on 11 February over the technology giant's controversial tax settlement with the British government. The US company had agreed to pay £130m ($188m ) in back taxes to HMRC after the organisation conducted an open audit of the firm's accounts.

The deal proved controversial since the payment covered cash owed since 2005 and Labour claimed the settlement amounted to an effective tax rate of just 3%, rather than the 20% corporation levy businesses in the UK have to pay.

Chancellor George Osborne was later criticised for describing the deal as a "major success". Labour's shadow Chancellor John McDonnell said: "It's time that George Osborne got a grip of this situation as it's becoming a daily occurrence that we read yet another multinational are not paying their fair share in tax meaning other taxpayers have to shoulder the burden.

"Osborne should use the EU negotiations not to cut the pay of people on low incomes but to get a deal at EU level on tax so that we are getting the tax status of these big multinationals under control."

The deal has also sparked a debate over the UK's tax system and how to fairly charge foreign multinational companies operating in Britain.

Small businessman confronts George Osborne face-to-face over Google tax deal

"We do take on multinational corporations in tribunal, and usually win, but the quickest and most cost-effective result for the Exchequer is to end the dispute by getting the company to agree to pay all the tax, interest and penalties owed," a statement from HMRC.

"Settling disputes by agreement is provided for in tax law and is the same approach that we take for all tax disputes, from the smallest businesses to global enterprises. "HMRC treats all taxpayers impartially. We apply the same approach to resolving all disputes, regardless of business size."

Google's vice president, Tom Hutchinson, and president for Europe, Middle East and Africa, Matt Brittin, will now be questioned by the Public Accounts Committee. The group of MPs, chaired by Labour's Meg Hillier, will also grill HMRC chief executive Dame Lin Homer over the deal.

You can watch the session from 10.15am GMT in the Boothroyd Room, Portcullis House, on Parliament TV.