Sweden

August 16, 2017

Myléne Beiming
	PwC Sweden SE-113 97 Stockholm Sweden Tel: +46 10 21 33 165 Email: mylene.beiming@pwc.com Website: pwc.com/taxcontroversy Myléne Beiming is a partner at PwC in Stockholm, Sweden. She is a lawyer with more than 25 years of professional experience working with corporate income tax matters, assisting multinationals and middle market corporate clients on structuring, mergers and acquisitions 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.

Myléne Beiming

PwC Sweden

SE-113 97 Stockholm

Sweden

Tel: +46 10 21 33 165

Email: mylene.beiming@pwc.com

Website: pwc.com/taxcontroversy

Myléne Beiming is a partner at PwC in Stockholm, Sweden. She is a lawyer with more than 25 years of professional experience working with corporate income tax matters, assisting multinationals and middle market corporate clients on structuring, mergers and acquisitions 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.

Ulrika Bengtsson
	Deloitte Sweden Rehnsgatan 11 113 79 Stockholm Sweden Tel: +46 700 80 22 65, +46 75 246 22 65 Email: ubengtsson@deloitte.se Website: www.deloitte.se Ulrika Bengtsson, Deloitte Sweden, leads the tax controversy team and has 27 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 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 Institute of Taxes and 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.

Ulrika Bengtsson

Deloitte Sweden

Rehnsgatan 11

113 79 Stockholm

Sweden

Tel: +46 700 80 22 65, +46 75 246 22 65

Email: ubengtsson@deloitte.se

Website: www.deloitte.se

Ulrika Bengtsson, Deloitte Sweden, leads the tax controversy team and has 27 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 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 Institute of Taxes and 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.

Mac Berlin
	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, a leading independent firm of tax advisers in Sweden. Mac has wide experience advising clients across a broad range of issues and he brings long experience in Swedish and international corporate taxation, predominantly working with mergers and acquisitions and real estate related matters, as well as with tax disputes and tax audits. Mac has previously worked in a Big 4 firm. He has a master's degree in law.

Mac Berlin

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, a leading independent firm of tax advisers in Sweden.

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

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

Fredrik Berndt
	Svalner Smålandsgatan 16 111 46 Stockholm Sweden Mobile: +46 709 68 90 85 Email: fredrik.berndt@svalner.se Website: www.svalner.se At the age of 36, Fredrik Berndt heads Svalner's tax litigation practice. Fredrik was previously a member of the Swedish Bar and has experience from Swedish civil courts and tax courts, international arbitration and the European Court of Justice. Fredrik's tax controversy experience includes several high-profile cases over the past few years in different sectors. Fredrik is a member of the editorial committee of the tax magazine Skattenytt, a board member of non-profit organization Institutet Skatter & Rättssäkerhet and a frequent lecturer at Lund University and other courses and seminars. Before joining Svalner in 2016, Fredrik worked for the Swedish law firm Mannheimer Swartling. Fredrik holds a Master of Laws degree from Lund University.

Fredrik Berndt

Svalner

Smålandsgatan 16

111 46 Stockholm

Sweden

Mobile: +46 709 68 90 85

Email: fredrik.berndt@svalner.se

Website: www.svalner.se

At the age of 36, Fredrik Berndt heads Svalner's tax litigation practice. Fredrik was previously a member of the Swedish Bar and has experience from Swedish civil courts and tax courts, international arbitration and the European Court of Justice.

Fredrik's tax controversy experience includes several high-profile cases over the past few years in different sectors.

Fredrik is a member of the editorial committee of the tax magazine Skattenytt, a board member of non-profit organization Institutet Skatter & Rättssäkerhet and a frequent lecturer at Lund University and other courses and seminars.

Before joining Svalner in 2016, Fredrik worked for the Swedish law firm Mannheimer Swartling. Fredrik holds a Master of Laws degree from Lund University.

Lars Franck
	Deloitte Sweden Rehnsgatan 11 SE-113 79 Stockholm Sweden Tel: +46 75 246 21 26 +46 75 246 24 01 Email: lfranck@deloitte.se Website: www.deloitte.se Lars Franck, Deloitte Sweden, is a tax partner and leads the corporate tax practice. With more than 20 years of Swedish and international tax experience, Lars has a broad depth of experience on complex tax issues relating to cross-border transactions, cash repatriation, financial and international tax planning. He specialises in planning, implementing and evaluating cross-border mergers and acquisitions and intra-group restructurings. Lars earned his LLM from the University of Gothenburg in 1995, is a certified tax adviser by FAR, the institute for the accountancy profession in Sweden, and is a member of the International Fiscal Association.

Lars Franck

Deloitte Sweden

Rehnsgatan 11

SE-113 79 Stockholm

Sweden

Tel: +46 75 246 21 26 +46 75 246 24 01

Email: lfranck@deloitte.se

Website: www.deloitte.se

Lars Franck, Deloitte Sweden, is a tax partner and leads the corporate tax practice. With more than 20 years of Swedish and international tax experience, Lars has a broad depth of experience on complex tax issues relating to cross-border transactions, cash repatriation, financial and international tax planning. He specialises in planning, implementing and evaluating cross-border mergers and acquisitions and intra-group restructurings.

Lars earned his LLM from the University of Gothenburg in 1995, is a certified tax adviser by FAR, the institute for the accountancy profession in Sweden, and is a member of the International Fiscal Association.

Ulrika Grefberg
	Svalner Smålandsgatan 16 111 46 Stockholm Sweden Mobile: + 46 76 899 69 10 Email: ulrika.grefberg@svalner.se Website: www.svalner.se Ulrika Grefberg is one of the leading indirect tax advisers in Sweden. For more than 15 years she has advised Swedish and foreign companies, from small to listed companies in a wide range of business sectors. Ulrika is on a continuative basis assisting clients in tax litigation and has significant expertise in tax litigation covering VAT, excise duties and customs. Her main focus areas are telecom, energy, retail, automotive, healthcare, transportation and cargo handling, pharmaceutical and public service. Another main focus area is litigation. Ulrika is advising and representing clients in litigations mainly within the area of indirect tax. She previously worked as a tax lawyer at EY. Earlier, she held roles at the Swedish Tax Agency and the District Court. Ulrika is frequently engaged as a speaker at VAT and customs seminars and has authored several articles on VAT. Ulrika gained her Master of Laws degree from Uppsala University.

Ulrika Grefberg

Svalner

Smålandsgatan 16

111 46 Stockholm

Sweden

Mobile: + 46 76 899 69 10

Email: ulrika.grefberg@svalner.se

Website: www.svalner.se

Ulrika Grefberg is one of the leading indirect tax advisers in Sweden. For more than 15 years she has advised Swedish and foreign companies, from small to listed companies in a wide range of business sectors. Ulrika is on a continuative basis assisting clients in tax litigation and has significant expertise in tax litigation covering VAT, excise duties and customs.

Her main focus areas are telecom, energy, retail, automotive, healthcare, transportation and cargo handling, pharmaceutical and public service.

Another main focus area is litigation. Ulrika is advising and representing clients in litigations mainly within the area of indirect tax.

She previously worked as a tax lawyer at EY. Earlier, she held roles at the Swedish Tax Agency and the District Court.

Ulrika is frequently engaged as a speaker at VAT and customs seminars and has authored several articles on VAT.

Ulrika gained her Master of Laws degree from Uppsala University.

Magnus Larsén
	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 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. 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.

Magnus Larsén

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 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.

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.

Magnus Larsson
	Deloitte Sweden Rehnsgatan 11 Stockholm, 113 79 Sweden Tel: +46 75 246 21 09/+46 733 97 73 17 Email: maglarsson@deloitte.se Website: www.deloitte.se Magnus Larsson, Deloitte Sweden, is the lead partner and leader of the compliance and reporting services team, 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's 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.

Magnus Larsson

Deloitte Sweden

Rehnsgatan 11

Stockholm, 113 79

Sweden

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

Email: maglarsson@deloitte.se

Website: www.deloitte.se

Magnus Larsson, Deloitte Sweden, is the lead partner and leader of the compliance and reporting services team, 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's 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.

Fredrik Sandefeldt
	Svalner Smålandsgatan 16 111 46 Stockholm Sweden Mobile: +46 70 431 26 42 Email: fredrik.sandefeldt@svalner.se Website: www.svalner.se Fredrik Sandefeldt has extensive expertise in Swedish and international taxation after more than 27 years in the market. He advises on capital markets solutions, cross-border transactions, restructurings and tax litigation across many industries and for a wide variety of clients. Previously, Fredrik worked as a tax lawyer at EY, and earlier at the Swedish Tax Agency. He got his education at Stockholm University.

Fredrik Sandefeldt

Svalner

Smålandsgatan 16

111 46 Stockholm

Sweden

Mobile: +46 70 431 26 42

Email: fredrik.sandefeldt@svalner.se

Website: www.svalner.se

Fredrik Sandefeldt has extensive expertise in Swedish and international taxation after more than 27 years in the market. He advises on capital markets solutions, cross-border transactions, restructurings and tax litigation across many industries and for a wide variety of clients.

Previously, Fredrik worked as a tax lawyer at EY, and earlier at the Swedish Tax Agency.

He got his education at Stockholm University.

Lennart Staberg
	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 Staberg 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.

Lennart Staberg

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 Staberg 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.

Pär Magnus Wiséen
	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, advance pricing agreements, mutual agreement procedures, 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, intellectual property 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 adviser in Sweden and holds a Master of Laws degree, as well as a master's degree in business administration and economics. Both degrees were from Uppsala University.

Pär Magnus Wiséen

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, advance pricing agreements, mutual agreement procedures, 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, intellectual property 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 adviser in Sweden and holds a Master of Laws degree, as well as a master's degree in business administration and economics. Both degrees were from Uppsala University.

Joakim Wittkull
	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 seven 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.

Joakim Wittkull

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 seven 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.