Angela Merkel

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2026

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Angela Merkel

Chancellor, Germany

Angela Merkel

As one of the chief proponents of the financial transaction tax (FTT) and European tax harmonisation, Angela Merkel’s place on this list is assured. Certainly it would be difficult to imagine the FTT, an idea previously only ever entertained by radical economists and academics, gaining such momentum in the EU without the backing of Germany and its conservative Chancellor.

Returned to power this year in a new left-wing/right-wing coalition, Merkel now has a clear mandate to push forward with her plans to introduce an FTT alongside 10 other EU member states.

Merkel’s Germany is also a strong supporter of a common consolidated corporate tax base (CCCTB). While proposals for a CCCTB have somewhat sat on the back-burner in the last year, could Merkel’s re-election see them pushed forward?

Meanwhile Merkel joined her counterparts in France, Germany, Spain, Italy and the UK to lead calls for the EU-wide automatic exchange of banking data.

In so many ways, Germany is at the forefront of global tax reform, ensuring Merkel’s influence far beyond her country’s borders.

Further reading

Fools rush in where Angela should fear to tread

EU: Harmony or discord?


The Global Tax 50 2013

« Previous

Alan McLean

View the complete list

Next »

Oscar Molina

more across site & shared bottom lb ros

More from across our site

As AI becomes increasingly intuitive and idiot-proof, its tax applicability is becoming impossible to overstate
New data on public CbCR showed uneven adoption, as Singapore advanced pillar two compliance and firms expanded their tax capabilities
Nearly two years after its publication, the Corporate Tax Roadmap is reshaping the UK’s TP framework through incremental reforms focused on scope, transparency and earlier HMRC intervention
With a stark divergence between MNEs that prepared early and those rushing to catch up, advisers must remain agile with all manner of compliance risks
The EU agreed new cooperative and investigative measures to tackle VAT fraud, while Hungary faced legal action and Lavez Coutinho expanded its indirect tax team
The arrival of a team from Brazilian rival Costa Tavares Paes Advogados brings SiqueiraCastro’s tax headcount to seven partners and 30 associates
CSR initiatives can sometimes venture into virtue signalling, but Ryan’s tax literacy event for schoolchildren was a genuine and necessary endeavour
Grant Thornton advanced plans to integrate its Australian firm into its US arm, as tax developments spanned law firm hires, aviation levies and digital services taxes
A new focus on early intervention and increased AI use is transforming how tax authorities are approaching TP audits, though capacity-constrained jurisdictions risk falling behind
The French administration has used AI to detect undeclared swimming pools and verandas but always includes a human in the loop, the AI in Tax Forum heard
Gift this article