Sweden

Deloitte Sweden

Rehnsgatan 11

Stockholm, 113 79

Sweden

Tel: +46 75 246 21 11 / +46 733 97 21 11

Email: thandersson@deloitte.se

Thomas Andersson is a Deloitte Sweden partner and member of the Deloitte Sweden corporate tax team. Thomas has more than 24 years of professional experience in tax, both as a tax adviser and as a tax inspector. Before joining Deloitte Sweden in 2000, he worked with EY and the Swedish Tax Agency.

Thomas' practice mainly involves tax engagements for larger groups of companies. He works with large global clients, both outbound and inbound. His major projects have included extensive local and international restructuring services and tax-driven transactions, mergers and services.

Thomas was listed in Euromoney's Guide to the World's Leading Tax Advisers in 2008, 2010 and 2012. In August 2012, Thomas was named by International Tax Review as one of the world's top tax controversy leaders.

Thomas holds a master's degree in business administration and accounting. He is a member of the advisory board to the Tax Academy (The Faculty Course Foundation at the Stockholm University) and of the editorial committee of The Swedish Tax Magazine (Svensk Skattetidning). He is a frequent lecturer and panel member at seminars and courses held at the Stockholm University.

PwC Sweden

SE-113 97 Stockholm

Sweden

Tel: +46 10 21 33 165

Email: mylene.beiming@se.pwc.com

Website: pwc.com/taxcontroversy

Myléne Beiming is a partner at PwC in Stockholm, Sweden. She is a lawyer with more than 24 years of professional experience working with corporate income tax matters, assisting multinationals and middle market corporate clients on structuring, M&A and general domestic and international tax planning.

Myléne is highly experienced with working with major Swedish multinationals and has wide experience in assisting clients in tax disputes and litigations. She has been previously named in International Tax Review's Tax Controversy Leaders guide.

Before joining PwC, Myléne worked at the Administrative Court of Appeals as a judge. She obtained a master of laws degree from the University of Stockholm in 1991.

Deloitte Sweden

Rehnsgatan 11

113 79 Stockholm

Sweden

Mobile: +46 700 80 22 65

Direct: +46 75 246 22 65

Email: ubengtsson@deloitte.se

Ulrika Bengtsson leads the tax controversy team of Deloitte Sweden. Ulrika has 25 years of experience in controversy services. She joined Deloitte in 2012.

Before joining Deloitte, Ulrika was an expert in tax penalties and tax controversy proceedings at the legal department of the Swedish tax agency.

Ulrika has wide-ranging experience in tax controversy matters. Primarily, she assists clients with tax litigation matters in court. She also assists clients with tax disputes and tax audits. Ulrika has a broad background and has dealt mainly with corporate tax matters, but also with VAT matters involving tax controversy.

During her studies, Ulrika worked as a legal trainee in London. After receiving her LLM from the University of Uppsala she started her career at the District Court of Linköping, after which she worked with a major Swedish law firm. During her years at the Swedish tax agency, she worked mainly as an expert, a role which included litigation, developing trainings, giving internal and external presentations, delivering tutorials and providing legal advice to the tax agency.

Ulrika is a member of the board of the Institutet för Skatter & Rättssäkerhet (the Institute of Taxes & Legal Certainty is a non-profit organisation aiming to promote better legal certainty in tax for individuals and companies). Ulrika is also a frequent lecturer and panel member at seminars and conferences.

Skeppsbron Skatt – Taxand

Skeppsbron 20

111 30 Stockholm

Sweden

Tel: +46 73 640 91 55

Email: mac.berlin@skeppsbronskatt.se

Website: skeppsbronskatt.se

Mac Berlin is the managing partner of Skeppsbron Skatt, leading independent firm of tax advisers in Sweden.

Mac has a wide experience advising clients across a broad range of issues and he brings a long experience in Swedish and international corporate taxation, predominantly working with M&A and real estate related matters, as well as with tax disputes and tax audits.

Mac has previously worked in a Big 4 audit firm. He has a master's degree in law.

Skeppsbron Skatt – Taxand

Skeppsbron 20

111 30 Stockholm

Sweden

Tel: +46 73 640 91 74

Email: per.holstad@skeppsbronskatt.se

Website: www.skeppsbronskatt.se/en/business-areas/tax-litigation

Per Holstad is a tax lawyer and a senior director at Skeppsbron Skatt's prominent tax controversy team. Per has 15 years' experience of working with Swedish and international taxation issues.

Per has a wide experience advising clients within most sectors of corporate tax law. He focuses on the field of tax controversy and provides full service assistance to clients facing tax audits or tax disputes.

Per has been engaged in many of the biggest tax cases ever in Sweden. And for three consecutive years, Per has been recognised by International Tax Review as a tax controversy leader in Sweden.

As a well-regarded tax lawyer with expert knowledge in tax procedural law, Per is often engaged as a writer in tax magazines, commenting on and providing analysis of developments in Swedish tax law and procedural law. He is also often requested as a speaker at tax seminars and conferences.

Per has a master's degree in law, and is a trained judge. Before joining the team at Skeppsbron Skatt, Per worked as a legal adviser at the Swedish Ministry of Justice, in the Division of Constitutional Law.

Skeppsbron Skatt – Taxand

Skeppsbron 20

111 30 Stockholm

Sweden

Tel: +46 73 640 91 52

Email: magnus.larsen@skeppsbronskatt.se

Website: skeppsbronskatt.se

Magnus Larsén is a corporate tax partner at Skeppsbron Skatt.

He is a lawyer and has 20 years of experience working in the field of Swedish and international taxation.

Magnus brings a long experience in corporate and international tax advisory, with deep expertise in international structured financial transactions and mergers and acquisitions (M&A).

He deals with companies in most sectors, specialising particularly in the banking, large corporate and private equity industries.

Magnus has, over the years, been appointed to lead complex major disputes for large companies.

Before joining Skeppsbron Skatt, Magnus headed part of Morgan Stanley's tax structured finance business. His background also includes working in tax court and at a Magic Circle law firm in London.

Magnus is also engaged as a speaker and panel member at tax seminars and conferences, besides being a member of Taxand's steering group for global M&A.

Deloitte Sweden

Rehnsgatan 11

Stockholm, 113 79

Sweden

Tel: +46 75 246 21 09 / +46 733 97 73 17

Email: maglarsson@deloitte.se

Magnus Larsson is the lead partner and leader of the compliance and reporting services team for Deloitte Sweden Tax, based in the Stockholm office. Magnus has more than 20 years of experience in tax services, having joined Deloitte in 1989.

Magnus has wide-ranging experience serving multinational clients and their subsidiaries in Sweden and abroad. He assists clients with regard to mergers, acquisitions, restructuring and tax due diligence. Magnus' experience covers a wide range of sectors and industries. He is now focused primarily on matters related to domestic and international corporate tax law as well as general tax consultation. His expertise includes high-level tax consultancy for clients doing business in the consumer, energy and resources, manufacturing, real estate and technology, media and telecommunications (TMT) industries.

Magnus's role as a judge at the Administrative Court of Appeals also added to his extensive experience in tax litigation.

Recent major projects include: extensive specialisation in inbound investments (Sweden and EU countries); extensive local and international restructuring services; and due diligence and tax planning acquisition services.

Magnus is a member of the General Committee at FAR, the institute for the accountancy profession in Sweden. He has a master's degree in law.

Deloitte Sweden

Box 386

Malmö, 201 23

Sweden

Mobile: +46 700 80 42 11

Direct: +46 40 246 42 11

Email: iritseson@deloitte.se

Ingemar Ritseson joined Deloitte Sweden in 2010 in the corporate tax area as a director. He is now responsible for Deloitte Sweden's tax controversy team.

Before joining Deloitte Sweden, Ingemar worked as an associated judge of appeal in the Administrative Court of Appeal and joined Andersen as a tax adviser in 1998.

Ingemar works with Deloitte member firm teams worldwide to analyse clients' tax positions.

Ingemar is a board member in policy matters of taxation for FAR, Sweden's professional institute for authorised public accountants, approved public accountants, and other highly qualified professionals in the accountancy sector in Sweden. He is also a frequent lecturer on various tax topics and earned his master of law in 1991.

PwC

(Visiting address: Torsgatan 21)

SE-113 97 Stockholm

Sweden

Tel: +46 10 213 31 69

Email: lennart.staberg@se.pwc.com

Website: pwc.com/taxcontroversy

Lennart is a lawyer and has been practising for approximately 20 years as a professional tax adviser.

He has extensive experience of Swedish and international corporate taxation. His area of work includes handling tax disputes and resolving tax audits.

Lennart's earlier work history includes positions as assistant judge in civil courts as well as in tax courts, and as a director with the National Board for Advance Tax Rulings.

Lennart has on several occasions been named one of Sweden's leading tax advisers in the independent survey of tax advisers undertaken by International Tax Review.

He obtained a master of laws degree from the University of Uppsala in 1986.

PwC

Torsgatan 21

113 97 Stockholm

Sweden

Tel +46 8 555 332 95

Fax: +46 70 929 32 95

Email: paer.magnus.wiseen@se.pwc.com

Website: pwc.com/taxcontroversy

Pär Magnus Wiséen is a tax partner and the national leader of the Swedish transfer pricing practice within PwC.

Before joining the tax and transfer pricing practice in 2002, Pär Magnus worked within the corporate finance practice as a mergers and acquisitions specialist.

Pär Magnus continuously advises some of the largest Swedish based multinationals on their global tax planning in Sweden and abroad as well as assisting foreign-based multinationals on various transfer pricing issues in Sweden, including tax planning, documentation, business restructuring, APAs, MAPs, tax audits and litigations.

In the past couple of years Pär Magnus has devoted more and more of his time to complex dispute resolution activities such as the negotiations of APAs, tax audits and litigations. His area of competence covers complex transfer pricing related disputes such as business restructurings, IP transfers and valuation issues as well as financial transactions. Not only does Pär Magnus specialise in tax audits and litigations, but he also works extensively with global documentation and value chain transformation projects.

Pär Magnus is a certified tax advisor in Sweden and holds a master of laws degree as well as a master of business administration and economic degree, both degrees from Uppsala University.

Skeppsbron Skatt – Taxand

Skeppsbron 20

111 30 Stockholm

Sweden

Tel: +46 73 640 91 53

Email: joakim.wittkull@skeppsbronskatt.se

Website: www.skeppsbronskatt.se/en/business-areas/tax-litigation

Joakim Wittkull is a partner at Skeppsbron Skatt and the leader of the tax controversy team of Skeppsbron Skatt. He is a lawyer and has more than 20 years of experience working in the field of Swedish and international taxation.

Joakim has a wide experience advising clients across a broad range of sectors. As a professional tax adviser he has always focused on assisting clients in tax disputes and tax audits. He is often engaged in complex major disputes and has represented clients successfully in some of the most substantial tax cases in Sweden.

For five consecutive years, Joakim has been recognised by International Tax Review as a tax controversy leader.

Joakim has worked as an associate judge in Swedish tax courts. He has a master's degree in law. He is often engaged as a speaker and panel member at tax seminars and conferences.