Sweden

SE-113 79 Stockholm

Sweden

Tel: +46 752 46 31 27

Email: jagrell@deloitte.se

Website: www.deloitte.se

Joachim Agrell is a tax partner and the head of Deloitte Sweden's VAT practice. Previously, he worked as a tax adviser at Arthur Andersen and as a VAT lawyer at one of Sweden's largest law firms. He was a member of the Swedish Bar Association from 2003 to 2005, and in 2003 was seconded to a large London-based law firm.

Joachim advises small and large companies, several listed on the stock exchange, in complex VAT matters, M&A-related VAT issues, correspondence with the Tax Agency, and more. He is frequently engaged as a legal representative in litigation. He is a frequent lecturer at VAT seminars and has authored several articles on VAT, published in trade journals.

For several years, he has been ranked as one of Sweden's leading tax experts. He represents FAR, the institute for the accountancy profession in Sweden, in the FEE (Federation of European Accountants) indirect tax working party in Brussels. The group addresses indirect tax issues at European and international levels. He has also been appointed by the EU Commission to be part of the VAT Expert Group, which discusses EU VAT legislation issues with the Commission.

Joachim earned his LLM at the University of Uppsala in 1997 and is a member of the International Fiscal Association and FAR, the institute for the accountancy profession in Sweden.

Rehnsgatan 11

SE-113 79 Stockholm

Sweden

Tel: +46 752 46 26 87

Email: yhestreus@deloitte.se

Website: www.deloitte.se

Ylva Hestréus is a member of the Deloitte Sweden indirect tax team. She has worked on 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 10 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, including on complex VAT matters and correspondence with the Tax Agency. Ylva has also worked on 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 degree in law from the University of Stockholm in 1992 and is certified as a tax adviser by FAR, the institute for the accountancy profession in Sweden.

Skeppsbron 20, 2 floor

SE-111 30 Stockholm

Sweden

Tel: +46 8 522 441 58

Fax: +46 8 23 63 30

Email: par.sundberg@skeppsbronskatt.se

Website: www.skeppsbronskatt.se

Pär Sundberg is a tax partner at Skeppsbron Skatt in Sweden, the Swedish member firm of Taxand. He has been working on Swedish and international VAT matters for more than 25 years and he is primarily working with large and medium-sized Swedish and international companies. His field of expertise lies within the real property sector, the banking and financing industry, including insurance companies, as well as indirect tax aspects of international trade (supply-chain). Par has been with Skeppsbron Skatt for more than 10 years and before that worked for 11 years with one of big 4 of which two years were spent in Moscow, heading up the indirect tax practice. Pär also spent four years with the Swedish Tax Agency back in the late eighties and early nineties.

As well as advising clients on a consultancy basis, Pär is a frequent lecturer in Sweden as well as internationally within the Taxand network and the International VAT Forum network, where he gives, for example, workshops on the European VAT system. Pär is also the author of a number of articles in Swedish and international books, of which the European VAT Handbook 2013 is a recent example.

Pär is also a member of the steering committee of the indirect tax service line within Taxand.