Sweden

Deloitte Sweden

Södra Hamngatan 53

Gothenburg 401 20

Sweden

Tel: +46 75 246 4370

Cell: +46 768 27 10 95

Email: eallvin@deloitte.se

Website: www.deloitte.se

Elvira Barriga Allvin, Deloitte Sweden, is a tax partner, and is both the leader of the Swedish transfer pricing group and head of the tax practice in Gothenburg. She has more than 17 years of experience as a transfer pricing adviser in various jurisdictions.

Elvira's international experience includes four years of work in the US and Germany with transfer pricing teams in New York, Boston, and Düsseldorf. Elvira has extensive experience advising on business model optimisation, effective documentation strategies, policy implementation, and controversy management. More recently, Elvira has been advising many of the largest Swedish multinationals on how to align their transfer pricing models with BEPS requirements both from a substance, policy and compliance perspective. Given the increasingly complex tax environment and diligent local tax authorities, Elvira has also been assisting clients to pro-actively secure their position by approaching the Swedish Tax Agency via advance pricing agreements or other available channels.

Over the years, Elvira has advised many of the largest Swedish multinational companies, as well as other global players, in a broad range of industries. Given Elvira's multicultural background, her advisory services may be provided in English, Swedish, German, Spanish and French, as requested by clients. Elvira is a guest lecturer at transfer pricing seminars and a frequent author of articles on transfer pricing.

Elvira's education includes a BA in international studies and economics from Boston College and graduate management courses at Harvard University. Elvira is a certified tax adviser and has been recognised in Euromoney's Transfer Pricing Expert Guide 2015.

KPMG

Vasagatan 16

PO Box 382

SE-101 27 Stockholm

Sweden

Tel: +46 8 723 96 12

Cell: +46 73 327 21 26

Email: maria.andersson@kpmg.se

Maria Andersson is a partner in international tax, KPMG Sweden's largest service area consisting of specialists in corporate tax, transfer pricing and M&A tax. Maria is responsible for KPMG Sweden's value chain management services, focusing on supply chain and business restructurings.

Maria has various sector experience within retail and consumer markets, IT and software, engineering, paper and packaging, automotive and the forestry industry. Maria has experience from many different areas within transfer pricing and is specialised in business restructurings, intangible property valuation and intra-group services. She is also working with transfer pricing documentation, tax audits, permanent establishment allocations, multinational transfer pricing projects and advance pricing agreements (APAs) as well as mutual agreement procedures (MAPs).

Maria has a master's degree in business administration and finance from Jönköping International Business School and is a certified tax adviser with FAR, Sweden's professional institute for authorised public accountants. Prior to joining KPMG in 2005, Maria took part in implementing a shared service centre for Axfood, an Axel Johnson Group Company.

Deloitte Sweden

Rehnsgatan 11

113 79 Stockholm

Sweden

Mobile: +46 700 80 22 65

Direct: +46 75 246 22 65

Email: ubengtsson@deloitte.se

Website: www.deloitte.se

Ulrika Bengtsson, Deloitte Sweden, leads the tax controversy team. She has 26 years of experience in controversy services.

Ulrika joined Deloitte in 2012. Prior to this, she 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 Swedish and international 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) 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

Skeppsbron 5

SE-211 20 Malmö

Sweden

Tel: +46 40 10 77 87

Fax: +46 40 23 98 28

Mobile: +46 73 640 91 87

Email: lina.engman@skeppsbronskatt.se

Website: www.skeppsbronskatt.se

Lina Engman is a partner at Skeppsbron Skatt, the leading independent full service tax adviser in Sweden.

Lina has long and extensive consulting experience in the field of Swedish and international VAT and tax litigation in the area of VAT.

In her role as a VAT adviser, Lina has experience in a wide range of business sectors. Lina always strives to give the customers, from small to listed companies, concrete and practical advice and assumes responsibility for ensuring that the advice is implemented in the best way.

Lina is also an appreciated speaker at conferences and seminars and she is heavily engaged in Skeppsbron Skatt's special interest group dealing with questions regarding real estate and VAT.

Before joining Skeppsbron Skatt, Lina worked at KPMG and before that at the County Administrative Court. Lina has a master's degree in law from Lund University.

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, Deloitte Sweden, is on 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 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 adviser by FAR, the institute for authorised accountancy professions in Sweden. Ylva is also a board member in policy matters of taxation for FAR.

KPMG

Vasagatan 16

P.O. Box 382

SE-101 27 Stockholm

Sweden

Tel: +46 8 723 96 98

Cell: +46 70 268 96 98

Email: susann.lundström@kpmg.se

Susann Lundström is a tax partner in the indirect tax practice of KPMG Sweden. She advises a number of clients in a wide variety of industry sectors such as real estate, financial services and construction. She has extensive experience in advising clients in relation to M&A transactions, construction and infrastructure projects. In addition, Susann currently serves on the board of directors of KPMG Sweden.

Susann has 20 years of experience in advising clients on indirect tax issues and has received numerous awards and recognitions for her work, most recently being named as one of the leading indirect tax advisers in the world by International Tax Review.

In addition to her work with clients, Susann also represents KPMG in the steering committee for the tax section at FAR, Sweden's professional institute for authorised public accountants and is KPMG's representative in the industry's support group for the foundation of 'Centrum för Skatterätt' founded by the Stockholm School of Economics.

Susann holds an LLM from Stockholm University and is a certified tax adviser by FAR. Before Susann joined KPMG she worked for the County Administrative Court in Sweden.

KPMG

Vasagatan 16

P.O. Box 382

SE-101 27 Stockholm

Sweden

Tel: +46 8 723 92 84

Cell: +46 70 399 92 84

Email: tina.zetterlund@kpmg.se

Tina Zetterlund is the senior partner and head of tax at KPMG and is one of the leading tax advisers in Sweden. Tina has advised Swedish and foreign companies in a wide range of sectors for more than 15 years. Her client relationships focus on Swedish and foreign multinationals and she has extensive experience of advising on Swedish and international taxation, mergers and acquisitions, tax litigation, tax compliance and tax accounting. In her role as the head of tax, the tax department at KPMG has reached all-time highs in both revenue and number of practitioners and has received numerous awards, most recently being named as the Swedish Tax Firm of the Year by International Tax Review.

Tina is regularly hired as lecturer at conferences and seminars covering a wide range of tax issues, and is a prominent speaker on the issues of responsible tax and tax and sustainability. With her combined skills in accounting and tax, Tina is appreciated by her clients for her ability to see the full spectrum of tax-related issues and questions and is regularly consulted on tax issues with financial statements impacts, such as FIN 48. Tina is also widely recognised for her candid and operative advice, based upon her own previous experiences as a CFO and audit manager.

Tina holds a Master of Science degree in economics and business from the Stockholm School of Economics. She is a certified tax adviser with FAR, the professional institute for authorised public accountants.