Merkel wants a common assessment framework
Europe has a big problem with tax havens and neither Merkel or Macron has made progress or promised to take it on. However, Merkel touched on the problems that a Brexit could cause.
She said it’s difficult to guarantee fair tax competition in Europe and that Britain might follow the model of offshore jurisdictions in the EU like Ireland and Malta.
The problem for the EU and Eurozone is that it allowing in tax havens ensured that it would always be impossible to coordinate tax policy and that a rare to the bottom was inevitable. Or maybe that was the point all along.