Dr Ludger Wellens - Tax Adviser
Ludger Wellens is a Tax and Transfer Partner. He has wide consulting experience in transfer pricing, international tax matters and tax planning. He is heading the transfer pricing service line of Grant Thornton Germany.
Fields of expertise
- Planning and optimizing value chains
- Dispute Resolution (tax audits, mutual agreement procedures, APAs, appeals, tax court procedures)
- Transfer of functions
- Valuation according to the hypothetical arm’s length principle
- Broad industry experience, e.g. as Tax Director Head of Global Transfer Pricing
Publications/Memberships
- Numerous publications, including editor of Profit Allocation according to the Authorized OECD Approach (AOA) and co-author of the Handbook of Transfer Pricing
- Düsseldorf Chamber of Tax Advisers [Steuerberaterkammer Düsseldorf]
Qualifications
- Tax Adviser
- Diploma in International Business (UCD)
- Diplom-Kaufmann [Master's-level graduate in business administration]
- Dr. rer. pol. [doctoral degree in political science]
Latest Articles
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Documentation of transfer prices
Changes to transfer pricing documentation requirements - surprising changes in local regulations
The legislator has amended the transfer pricing documentation obligations, which were tightened at the end of 2022, and brought forward their application significantly. The following article explains what companies should now bear in mind.
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3 min read
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10 Nov 2024
Growth Opportunities Act
Transfer prices – new rules on financing transactions
Two changes to the German Foreign Tax Act (Außensteuergesetz – AStG) will affect the treatment of intercompany cross-border financing transactions for tax periods from 2024. This post summarizes the new rules.
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4 min read
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26 Apr 2024
New fixed margins for baseline distribution and marketing
Amount B Rules Published by the OECD
A new report from the OECD provides fixed margin ranges for limited risk distribution and commissionaire activities. The report forms an annex to the OECD Guidelines but it is currently unclear if Germany will apply the rules.
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4 min read
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29 Feb 2024
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