Per Elmby is Senior Manager within Tax & Legal at Deloitte Sweden and holds a Master of Laws from Gothenburg University.\n\nPer has been working with questions connected to global mobility within Deloitte´s Global Employer Services since 2015 and has extensive experience in global employer reporting and international individual taxation. Per are also responsible for Deloitte´s Swedish social security group and works a lot with the Swedish R&D social security tax incentive.