Sweden

June 27, 2017

Joachim Agrell
	Deloitte Sweden SE-113 79 Stockholm Sweden Tel: +46 752 46 31 27 Email: jagrell@deloitte.se Website: www.deloitte.se Joachim Agrell, Deloitte Sweden, is the head of the indirect tax practice. He has extensive experience within the indirect tax field. Joachim has advised small and large companies, several listed on the stock exchange, in complex VAT matters, international trade issues, correspondence with the Tax Agency, etc. He is also frequently engaged as a representative for clients in tax litigation. During the period between 1998 and 2000, Joachim worked as a tax adviser at Arthur Andersen. From 2000 to 2005, Joachim worked as a tax lawyer at Mannheimer Swartling Advokatbyrå. He was a member of the Swedish Bar Association from 2003 to 2005. In 2003, Joachim was on secondment to Slaughter and May, a London based law firm, where he experienced working with UK VAT regulation. Joachim represents FAR, the institute for the accountancy profession in Sweden, in FEE indirect tax working party in Brussels. The group addresses indirect tax issues at European and international levels. He is also appointed by the EU Commission to be part of the VAT Expert Group, which discusses EU VAT legislation issues with the Commission. Joachim is often engaged as a speaker on VAT seminars. He is also the author to several VAT articles in trade papers. For some years in a row, Joachim has been ranked as one of Sweden's leading tax experts by International Tax Review.

Joachim Agrell

Deloitte Sweden

SE-113 79 Stockholm

Sweden

Tel: +46 752 46 31 27

Email: jagrell@deloitte.se

Website: www.deloitte.se

Joachim Agrell, Deloitte Sweden, is the head of the indirect tax practice. He has extensive experience within the indirect tax field. Joachim has advised small and large companies, several listed on the stock exchange, in complex VAT matters, international trade issues, correspondence with the Tax Agency, etc. He is also frequently engaged as a representative for clients in tax litigation.

During the period between 1998 and 2000, Joachim worked as a tax adviser at Arthur Andersen. From 2000 to 2005, Joachim worked as a tax lawyer at Mannheimer Swartling Advokatbyrå. He was a member of the Swedish Bar Association from 2003 to 2005. In 2003, Joachim was on secondment to Slaughter and May, a London based law firm, where he experienced working with UK VAT regulation.

Joachim represents FAR, the institute for the accountancy profession in Sweden, in FEE indirect tax working party in Brussels. The group addresses indirect tax issues at European and international levels. He is also appointed by the EU Commission to be part of the VAT Expert Group, which discusses EU VAT legislation issues with the Commission.

Joachim is often engaged as a speaker on VAT seminars. He is also the author to several VAT articles in trade papers. For some years in a row, Joachim has been ranked as one of Sweden's leading tax experts by International Tax Review.

Mattias Fri
	Svalner Skatt & Transaktion Smålandsgatan 16 111 46 Stockholm Sweden Mobile: +46 70 431 26 37 Direct: +46 8 528 01 267 Email: mattias.fri@svalner.se Website: www.svalner.se Mattias Fri, partner at Svalner Skatt & Transatkion, is part of the indirect tax team in Stockholm. With more than 20 years of experience as adviser on VAT and other indirect taxes Mattias is particularly recognised for his in-depth knowledge in the areas of financial services and insurance as well as having extensive experience within international trade, telecommunications and media. He is the Swedish member of the European VAT Club and a member of the European Commission's VAT Expert Group (representing the European VAT Club). Mattias is a frequent lecturer and has published numerous articles in Swedish Tax Journals. Mattias holds both a Master of Laws (LLM) and a BBA in accounting from Stockholm University.

Mattias Fri

Svalner Skatt & Transaktion

Smålandsgatan 16

111 46 Stockholm

Sweden

Mobile: +46 70 431 26 37

Direct: +46 8 528 01 267

Email: mattias.fri@svalner.se

Website: www.svalner.se

Mattias Fri, partner at Svalner Skatt & Transatkion, is part of the indirect tax team in Stockholm.

With more than 20 years of experience as adviser on VAT and other indirect taxes Mattias is particularly recognised for his in-depth knowledge in the areas of financial services and insurance as well as having extensive experience within international trade, telecommunications and media.

He is the Swedish member of the European VAT Club and a member of the European Commission's VAT Expert Group (representing the European VAT Club). Mattias is a frequent lecturer and has published numerous articles in Swedish Tax Journals.

Mattias holds both a Master of Laws (LLM) and a BBA in accounting from Stockholm University.

Ulrika Grefberg
	Svalner Skatt & Transaktion Smålandsgatan 16 111 46 Stockholm Sweden Mobile: +46 76 899 69 10 Direct: +46 8 528 01 275 Email: ulrika.grefberg@svalner.se Website: www.svalner.se Ulrika Grefberg is one of the partners in charge of the indirect tax team at Svalner Skatt & Transaktion in Stockholm. Ulrika has more than 20 years' experience advising on VAT, tax M&A, tax rulings and litigation. Ulrika advises some of Sweden's leading corporate and government clients in all aspects of indirect tax. Ulrika also regularly presents at conferences and public forums as well as leading training sessions on a variety of aspects of tax. Before joining Svalner in 2009 she worked at Ernst & Young, the Swedish Tax Agency and the district court. Ulrika holds a Master of Laws (LLM) from one of Sweden's most renowned universities, Uppsala University.

Ulrika Grefberg

Svalner Skatt & Transaktion

Smålandsgatan 16

111 46 Stockholm

Sweden

Mobile: +46 76 899 69 10

Direct: +46 8 528 01 275

Email: ulrika.grefberg@svalner.se

Website: www.svalner.se

Ulrika Grefberg is one of the partners in charge of the indirect tax team at Svalner Skatt & Transaktion in Stockholm.

Ulrika has more than 20 years' experience advising on VAT, tax M&A, tax rulings and litigation. Ulrika advises some of Sweden's leading corporate and government clients in all aspects of indirect tax. Ulrika also regularly presents at conferences and public forums as well as leading training sessions on a variety of aspects of tax.

Before joining Svalner in 2009 she worked at Ernst & Young, the Swedish Tax Agency and the district court.

Ulrika holds a Master of Laws (LLM) from one of Sweden's most renowned universities, Uppsala University.

Ylva Hestréus
	Deloitte Sweden Rehnsgatan 11 113 79 Stockholm Sweden Tel: +46 75 246 26 87 Fax: +46 75 246 24 01 Email: yhestreus@deloitte.se Website: www.deloitte.se Ylva Hestréus, Deloitte Sweden, is a part of the indirect tax team. She has worked with VAT matters for more than 20 years, including 11 years with the Swedish Tax Agency. Her work with the Tax Agency included five years as a legal expert focusing on the financial sector. For the past 15 years, Ylva has worked as a VAT adviser with continued focus on clients within the financial sector. She is also responsible for Deloitte Sweden's VAT/financial services industry team. Ylva is a trusted adviser for many large companies in the financial sector and gives advice to medium and large companies relative to complex VAT matters, correspondence with the Tax Agency, etc. Ylva has also worked with VAT issues for Swedish and international companies in connection with the acquisitions of groups in Sweden. She is a frequent lecturer at VAT seminars and has authored several articles on VAT. Ylva earned a master's degree in law from the University of Stockholm in 1992 and is certified as a tax adviser by FAR, the institute for authorised accountancy professions in Sweden. Ylva is also a board member in policy matters of taxation for Föreningen Auktoriserade Revisorer.

Ylva Hestréus

Deloitte Sweden

Rehnsgatan 11

113 79 Stockholm

Sweden

Tel: +46 75 246 26 87

Fax: +46 75 246 24 01

Email: yhestreus@deloitte.se

Website: www.deloitte.se

Ylva Hestréus, Deloitte Sweden, is a part of the indirect tax team. She has worked with VAT matters for more than 20 years, including 11 years with the Swedish Tax Agency. Her work with the Tax Agency included five years as a legal expert focusing on the financial sector.

For the past 15 years, Ylva has worked as a VAT adviser with continued focus on clients within the financial sector. She is also responsible for Deloitte Sweden's VAT/financial services industry team. Ylva is a trusted adviser for many large companies in the financial sector and gives advice to medium and large companies relative to complex VAT matters, correspondence with the Tax Agency, etc. Ylva has also worked with VAT issues for Swedish and international companies in connection with the acquisitions of groups in Sweden. She is a frequent lecturer at VAT seminars and has authored several articles on VAT.

Ylva earned a master's degree in law from the University of Stockholm in 1992 and is certified as a tax adviser by FAR, the institute for authorised accountancy professions in Sweden. Ylva is also a board member in policy matters of taxation for Föreningen Auktoriserade Revisorer.

Emil Virhammar
	Svalner Skatt & Transaktion Smålandsgatan 16 111 46 Stockholm Sweden Mobile: +46 70 220 89 02 Direct: +46 8 528 01 294 Email: emil.virhammar@svalner.se Website: www.svalner.se Emil Virhammar, partner at Svalner Skatt & Transaktion, is part of the indirect tax practice in Stockholm. He has worked at Svalner since 2007 and has extensive experience as adviser on VAT and other indirect taxes. Though he assists clients in all in all indirect taxes, Emil's particular strength lies within real estate and construction as well as energy, telecom and international trade. Emil has previous experience from Ernst & Young and the Swedish Tax Agency, where he started his career. Emil holds a Master of Laws (LLM) from one of Sweden's most renowned universities, Uppsala University.

Emil Virhammar

Svalner Skatt & Transaktion

Smålandsgatan 16

111 46 Stockholm

Sweden

Mobile: +46 70 220 89 02

Direct: +46 8 528 01 294

Email: emil.virhammar@svalner.se

Website: www.svalner.se

Emil Virhammar, partner at Svalner Skatt & Transaktion, is part of the indirect tax practice in Stockholm. He has worked at Svalner since 2007 and has extensive experience as adviser on VAT and other indirect taxes.

Though he assists clients in all in all indirect taxes, Emil's particular strength lies within real estate and construction as well as energy, telecom and international trade. Emil has previous experience from Ernst & Young and the Swedish Tax Agency, where he started his career.

Emil holds a Master of Laws (LLM) from one of Sweden's most renowned universities, Uppsala University.