Will Changes to the international Tax System Benefit Low-income Countries?

In recent months tax has climbed up the political agenda in ways that would have been unthinkable only a couple of years ago. Creating a fairer international tax system was a central ambition of both the Lough Erne declaration and the Leaders Declaration that came out of the respective G8 and G20 meetings in 2013. Yet several questions remain about how this rhetoric will be translated into reality. Does the political will exist to drive through these proposed changes? Do poorer nations have the resources and capacity to benefit from these initiatives? What more can low-income countries (LICs) do themselves to create national tax systems that are more efficient, effective and fair?