About this role
About the Team
OpenAI’s Tax and Trade team sits at the center of OpenAI’s global growth, shaping how cutting-edge AI products, partnerships, and infrastructure scale across borders while navigating complex tax, trade, and regulatory regimes. We operate as strategic operators, not just compliance experts, embedding early in product, finance, policy, and infrastructure decisions to manage risk, unlock incentives, and enable OpenAI to grow responsibly and competitively worldwide.
About the Role
We’re hiring a Tax Director to help shape some of OpenAI’s most important business, product, infrastructure, and financing initiatives. This role will sit at the intersection of tax, finance, technology, and commercial strategy, advising on the investments, products, partnerships, and operating decisions that enable OpenAI to scale.
You will serve as a senior tax business partner to Finance, Legal, Infrastructure, Treasury, Accounting, Product, and commercial teams. Your work will span compute and infrastructure investments, structured financings, commercial contracting, product strategy, new business models, and international expansion.
This is a broad, highly commercial role for someone who enjoys solving new problems and influencing business decisions. The ideal candidate combines strong tax judgment with financial acumen, intellectual curiosity, and an understanding of transaction economics, contractual risk allocation, and business operations. You will engage early in strategic initiatives, help teams evaluate possibilities, and develop practical structures that support OpenAI’s growth.
This role is based in San Francisco, CA. We use a hybrid work model of 3 days in the office per week and offer relocation assistance.
In this role, you will:
- Serve as a senior tax business partner across OpenAI, advising on strategic business decisions, product development, commercial models, infrastructure investments, financing initiatives, and international growth.
- Serve as the lead tax advisor on complex commercial, infrastructure, and financing arrangements. Evaluate tax and economic trade-offs and translate advice into practical structures and contractual positions.
- Help shape major commercial and financing arrangements by evaluating alternative structures, modeling tax and economic outcomes, and advising on the tradeoffs among cost, flexibility, accounting treatment, risk, and speed.
- Advise on structured finance and capital markets transactions, including debt and equity financings, credit facilities, asset-backed arrangements, third-party financing, intercompany funding, and other bespoke financing structures.
- Partner closely with commercial and legal teams on complex contracting matters, including compute and infrastructure agreements, customer arrangements, technology and IP agreements, supply agreements, and strategic partnerships.
- Translate tax considerations into practical contracting positions, including payment characteriz