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Hadeel Biyari Indirect Tax Partner

What initially sparked your interest in the field of finance and accounting, leading you to embark on a career in this domain? What inspired you to specialize in indirect taxation, particularly in the Saudi Arabian market?

Hadeel Biyari: My journey into finance and accounting began during my early days at Saudi Aramco, a leading integrated energy and chemicals company. From the outset, I was captivated by the complexity and vast scale of the company’s operations. It became clear to me that accounting was pivotal in comprehending and managing these intricate processes.

A significant turning point in my career occurred when I was entrusted with leading Aramco’s VAT implementation in 2016. This project posed a substantial challenge, demanding extensive learning and close coordination with numerous stakeholders. One particularly memorable milestone was successfully conducting a comprehensive training session for over 200 employees, ensuring everyone was well-versed in the new VAT requirements.

The successful execution of this project not only deepened my expertise in VAT but also ignited my passion for indirect tax, particularly within the dynamic Saudi Arabian market. This experience underscored the strategic importance of tax compliance and inspired me to specialize further in this field, aiming to contribute to Saudi Arabia’s ongoing economic transformation.

Could you elaborate on some of the key challenges you faced during the implementation of VAT in Saudi Arabia, both within your organization and while advising clients?

Hadeel Biyari: Implementing VAT and excise tax in Saudi Arabia was a groundbreaking initiative that presented unique challenges. One significant advantage was leveraging the global network of experts from the Big Four, both in my previous role before joining Deloitte and now at Deloitte. We were able to deploy subject matter experts (SMEs) from jurisdictions where VAT had already been successfully implemented. These experts brought invaluable knowledge and experience, crucial for our internal implementation and in supporting our clients.

During my tenure in the UAE, I played a pivotal role in implementing VAT and excise tax, providing extensive support to businesses across diverse sectors. A notable achievement was assisting a large multinational family business during their transition. Through detailed workshops and personalized sessions with their finance team, we streamlined their accounting processes, updated manuals, and integrated a tool into their ERP system to facilitate filing the group VAT return for over 15 entities within the group. This was particularly challenging due to the varied sectors, supplies, and complex business arrangements involved.

The successful implementation earned recognition from their group CFO, underscoring the importance of meticulous planning and effective communication in overcoming intricate tax challenges.

Your journey from Saudi Aramco to Deloitte seems quite dynamic. How did your experiences at Aramco prepare you for your current role, especially considering the transition from the oil industry to professional services?

Hadeel Biyari: During my decade-long tenure at Saudi Aramco, I underwent substantial professional development that profoundly shaped my capabilities. Despite not being in a client-facing role, Aramco invested significantly in enhancing my soft and interpersonal skills. Over four years spent overseas, I gained exposure to diverse cultures and working environments. One standout experience was a financial development bootcamp in London, where simulated high-stakes business negotiations greatly enriched my interpersonal abilities.

Transitioning to Deloitte, I continued to benefit from tailored training programs at every career stage. These programs focused on leadership, sector-specific knowledge, mentoring, coaching, and negotiation skills, among others. Such comprehensive training has been pivotal in my growth. For instance, I led a cross-functional team at Deloitte in devising a new tax strategy for a major client. We implemented a custom tax optimization data analytics tool that automated analysis to identify deductible expenses across departments. This initiative not only enhanced their compliance but also optimized their tax savings by over 20%.

The combined training experiences at Aramco and Deloitte equipped me with the skills necessary for a successful transition into client-facing roles, facilitating a seamless move from the oil industry to professional services.

As the first Saudi Indirect Tax Partner at Deloitte, what strategies did you employ to navigate and succeed in a male-dominated and culturally conservative environment?

Hadeel Biyari: Saudi Arabia’s journey to becoming a more diverse and inclusive society has been propelled by transformative efforts across both the private and public sectors, reflecting a broader national narrative that mirrors my career path.

Navigating a male-dominated and culturally conservative environment demanded resilience, strategic networking, and unwavering dedication early in my career. As one of the few women among hundreds of men in my department, overcoming these challenges required belief in my vision and a passion for personal and professional growth. With perseverance and support from family and colleagues, I succeeded.

In recent years, Saudi Arabia has made significant strides towards greater diversity and inclusion, particularly in its workforce, with women’s participation approaching 37% in some sectors. This progress underscores the nation’s commitment to empowering women and fostering inclusivity.

Vision 2030 has been instrumental in this transformation, aiming to reduce Saudi Arabia’s reliance on oil, diversify its economy, and enhance public services like health, education, infrastructure, recreation, and tourism. Key reforms, such as lifting the ban on women driving and easing travel restrictions, along with promoting female participation across industries, have opened new avenues of opportunity.

At Deloitte, I focus on demonstrating expertise and delivering exceptional results. I actively champion female empowerment and mentorship, fostering an inclusive environment that cultivates future female leaders. For instance, I mentor several young women who are now emerging as leaders themselves. Balancing professional responsibilities with personal commitments as a wife and mother necessitated effective time management and prioritization, enabling success in both spheres.

My journey has been about breaking barriers and setting benchmarks for future generations, illustrating that with the right mindset and support, anything is achievable. Saudi Arabia’s progress is a collaborative endeavor, with companies adopting diversity policies and the government enacting legislation to support women’s rights and workforce participation. This synergy propels the nation towards a more inclusive and prosperous future, where women’s contributions are increasingly recognized and valued.

You mentioned the importance of mentoring and developing others. Can you share a memorable experience of mentoring someone and witnessing their growth?

Hadeel Biyari: One of my proudest achievements has been establishing Deloitte’s indirect tax controversy team from the ground up. At the time, tax law wasn’t typically taught in universities or schools, so I immersed myself in civil procedures law, execution law, company law, and more to attain my current level of expertise. Recognizing the importance of equipping new team members with comprehensive skills, I developed a robust training program for fresh joiners and recent graduates to organically grow the team.

A particularly rewarding experience was mentoring a young lawyer who initially approached his role with a strictly legal perspective. When he joined Deloitte, he possessed theoretical knowledge but lacked practical experience. Through our mentorship program and the dynamic environment at Deloitte, he evolved into a confident tax lawyer proficient in navigating complex tax regulations and handling intricate cases. His growth was remarkable; he advanced within the firm to become a senior manager, successfully managing complex cases and engaging clients across diverse sectors.

One standout moment was when he led a challenging case at the tribunal level, ultimately saving our client millions in penalties. I vividly recall the pride in his eyes as he presented his arguments with conviction and precision. This achievement underscored his diligence, dedication, and the comprehensive training and mentorship he received. His journey from a policy-focused lawyer to a versatile tax consultant exemplifies the transformative impact of mentorship and the supportive culture we cultivate at Deloitte.

Additionally, my focus on the Financial Services Industry (FSI) in indirect tax advisory has been pivotal. The FSI team I built has grown into a formidable force in the industry. I recall a particularly rewarding moment when we hosted an FSI roundtable for our clients, with my team presenting and engaging in discussions. Witnessing their performance, one client approached me and remarked, “You are fortunate; you have an exceptional team.” This moment filled me with pride and reaffirmed the collective effort and dedication we’ve invested in building a capable team.

This narrative isn’t just about my personal growth but about the collective empowerment and development of those around me. It underscores the significance of investing in people, nurturing their potential, and providing the guidance and resources needed for success. Establishing the indirect tax controversy team was a challenging endeavor, yet immensely fulfilling. Seeing the team thrive and witnessing my colleagues’ individual successes has been among the most rewarding aspects of my career.

Moreover, this experience has reinforced my belief in the importance of continuous learning and adaptation. The evolving landscape of tax laws demands that we stay proactive, continuously updating our knowledge and refining our strategies. It is this commitment to excellence and growth that enables us to consistently deliver outstanding results for our clients and make a substantial impact in the industry.

With your extensive experience in tax litigation and controversy, could you highlight a particularly challenging case you’ve encountered and how you approached it to achieve a favorable outcome for your client?

Hadeel Biyari: One of the most challenging cases I handled involved the application of VAT on third-party recoveries within the insurance sector. The complexity arose from interpreting how VAT should be applied to recoveries made by insurers from third parties. This required a deep understanding of both the insurance industry dynamics and VAT regulations. I vividly recall a pivotal meeting with tax authorities where we presented a comprehensive analysis of the VAT implications. Our preparation was meticulous, involving multiple rounds of simulations and legal reviews.

My approach centered on collaboration with a team of experts, extensive research, and the development of a robust legal strategy. We maintained transparent communication with the tax authorities throughout, presenting detailed evidence and well-structured arguments to support our client’s stance. Ultimately, our cohesive and strategic approach yielded a favorable outcome, underscoring the critical role of thorough preparation and teamwork in navigating complex tax litigation.

Another significant success involved achieving the first favorable ruling on VAT implications for agents acting as principals in supply transactions (the Principal-Agent model). Presented to the Appellate Committee, this case posed considerable complexity. We meticulously crafted our argument and presented it to senior officials, ultimately securing a favorable decision for clients grappling with this nuanced issue. This landmark case not only established a precedent but also showcased our team’s ability to successfully handle intricate tax disputes.

These achievements highlight our commitment to excellence, leveraging in-depth industry knowledge, meticulous preparation, and effective collaboration to deliver favorable outcomes for our clients in challenging legal landscapes.

How do you stay updated on the ever-evolving landscape of indirect tax laws and regulations, especially considering the rapid changes in taxation globally?

Hadeel Biyari: Remaining at the forefront of the ever-evolving landscape of indirect tax laws demands a proactive and versatile approach. I actively engage in industry conferences, workshops, and seminars to stay abreast of the latest developments. By participating in these forums and collaborating with colleagues across diverse regions, I gain valuable insights and best practices. For instance, recently, I attended an international tax conference where I exchanged ideas with global tax experts, gaining fresh perspectives on emerging trends.

At Deloitte, we prioritize continuous learning through robust educational programs and technical training sessions. These initiatives are designed to ensure our team remains well-prepared to navigate the dynamic tax environment effectively. Our commitment to ongoing education and knowledge-sharing is pivotal in sustaining our expertise and delivering exceptional advisory services.

Moreover, embracing new technologies and innovative solutions plays a crucial role in maintaining a competitive edge in this rapidly changing field. By integrating these advancements into our practices, we enhance efficiency, accuracy, and client satisfaction, positioning ourselves as leaders in indirect tax advisory services.

You’ve been recognized for your thought leadership in taxation. What advice would you give to young professionals aspiring to make an impact in the field of tax advisory?

Hadeel Biyari: For young professionals aspiring to excel in tax advisory, my advice is to establish a robust foundation in tax regulations and prioritize ongoing learning and development. Practical experience and staying updated with industry trends are indispensable. Equally important is honing strong communication and interpersonal skills, which are essential for effective client advisory and cultivating lasting relationships.

Reflecting on my own career journey, I recall embracing challenging projects early on that pushed me beyond my comfort zone, fostering significant professional and personal growth. Embracing challenges as opportunities for advancement and recognizing the value of mentorship and networking are crucial steps toward success.

Above all, uphold integrity and maintain a steadfast commitment to excellence in every aspect of your work. Success in tax advisory hinges on dedication, continuous improvement, and a genuine passion for making a positive impact. These qualities will not only drive your professional growth but also enable you to contribute meaningfully to your clients and the broader industry.

Could you discuss a specific initiative or project you led at Deloitte that you’re particularly proud of, and how it contributed to the firm’s success and client satisfaction?

Hadeel Biyari: One initiative that stands out in my career is the significant growth achieved in our Financial Services Industry (FSI) sector within Deloitte’s indirect tax practice, particularly in the insurance industry. Initially overseen by the Saudi Central Bank (SAMA), the sector’s transition to management by the Insurance Authority marked a pivotal shift.

As the FSI leader in my field, I have actively advanced the financial services sector in Saudi Arabia under Vision 2030. This vision isn’t merely a governmental agenda but a transformative journey we’re actively shaping, aimed at diversifying the economy and enhancing Saudi Arabia’s financial landscape.

One notable instance exemplifies our impact: when a major real estate fund in Saudi Arabia approached us with a complex VAT issue. Beyond technical challenges, the solution needed to align with their broader business strategy. I proactively engaged senior officials at the tax authority and other regulatory bodies in KSA, and collaborated with peers facing similar challenges in the market. Together, we crafted a tailored solution that optimized their financial position, significantly enhancing their tax strategy. This success not only benefited our client but also underscored our expertise and dedication to client success.

Furthermore, my role involves guiding fintech companies through the intricate maze of regulatory and tax challenges inherent in their innovative business models. Each interaction with these trailblazing firms enriches our understanding and positions us at the forefront of the evolving financial landscape.

From providing policy and regulatory support to ensuring compliance and governance, our efforts have fostered a resilient FSI tax ecosystem. These contributions have not only propelled growth within our practice but also reinforced our commitment to delivering specialized, client-focused solutions. Witnessing our work directly contribute to client success and satisfaction, and ultimately to Saudi Arabia’s economic transformation, is immensely fulfilling.

As someone who enjoys traveling and exploring new cultures, how has your exposure to different countries and their tax systems influenced your approach to tax advisory and your perspective on global business operations?

Hadeel Biyari: My international experience across the UK, UAE, and KSA has significantly enriched my approach to tax advisory. Working in these diverse countries has provided me with a broad perspective on tax regulations and compliance practices. This exposure has deepened my understanding of cross-border transactions and global tax planning complexities. Moreover, it has underscored the importance of cultural sensitivity and adaptability in delivering customized tax solutions to clients.

Navigating the unique tax landscapes and business environments of different regions equips me to offer strategic advice that is both informed and tailored to the specific needs of our clients. This capability not only enhances client success in the global market but also allows me to bring a dynamic, global perspective to my work. Traveling and immersing myself in different cultures have further broadened my horizons, enriching my professional insights and enabling me to contribute more effectively to our clients’ objectives.