How are developing countries going to catch up with developed ones if they agree on the same tax policies?
Corporate taxes in China were ~33% when it was growing the fastest.
Just having a low-cost labor force and scale and global politics not being anti-offshoring was enough.
As China becomes more expensive, I'm not sure why Indonesia, Nigeria, Pakistan, Egypt, and/or Vietnam couldn't do something similar.
India seems to be in that process.
Unfortunately, if you're a small, poor country like Western Sahara - I don't think tax policies are enough to move the needle.