Sweden

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

Deloitte Sweden

Rehnsgatan 11

SE-113 79 Stockholm

Sweden

Tel: +46 752 46 26 87

Email: yhestreus@deloitte.se

Website: www.deloitte.se

Ylva Hestréus, partner at Deloitte Sweden, is 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 last 12 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 and so on. 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 advisor by FAR, the institute for authorised accountancy professions in Sweden. Ylva is also a board member in policy matters of taxation for FAR