Saleh Almoghairy is the Managing Partner of A&M. Saleh is a general practitioner with a substantial Tax experience, as well as policy drafting and trade disputes expertise. Prior to establishing A&M, Saleh was the first Head of Tax Treaties and the Supervisor of the Policies and Legislations Department at Zakat, Tax, and Customs Authority (ZATCA), where he had been heavily involved in conducting negotiation rounds with foreign competent authorities and customs unions including, European Union (EU) and Gulf Cooperation Council (GCC) regarding Tax treaties and critical issues related to tax evasion and Excise Duty as well as leading the policies team in formulating and revising most of the tax implementing regulations and advising on complex related issues. Before joining ZATCA, he was a Legal Advisor at Saudi Aramco at their headquarters in Dharan, where he reviewed several policies and claims. Before that he worked as a Licensed Lawyer at a domestic law firm for several years.


  • (LL.M) Washington University, School of Law, St Louis, US.
  • (LL.M) The Higher Judicial Institution, KSA.
  • (LL.B) Imam Mohammad Bin Saudi Islamic University, Islamic Law, KSA.

Arabic, English