About the Team
OpenAI Finance is responsible for ensuring the organization is set up for success in pursuit of its mission. Our Tax team is a vital part of OpenAI, ensuring compliance with tax laws and regulations while optimizing the company's tax position. We work closely with various departments to provide tax insights and strategies that support the company's growth and financial objectives.
About the Role
As a Tax Director focused on corporate tax planning, you will support the company’s global tax planning efforts and provide strategic tax advice on impactful commercial transactions, corporate structuring, and M&A activities. You will identify tax-efficient strategies to optimize the company’s global position and collaborate cross-functionally with legal, accounting, and external advisors to implement tax strategies in line with OpenAI’s business objectives and growth initiatives.
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 to new employees.
In this role, you will:
Perform tax due diligence and advise senior leadership on potential commercial transactions (e.g. M&A), international expansion, corporate structuring, and other complex initiatives to support OpenAI’s growth.
Identify tax-efficient structures and strategies to optimize the company’s global tax position.
Develop post-acquisition tax integration plans across jurisdictions and entities.
Lead cross-functional working groups (e.g. Corporate Legal and Accounting) on complex initiatives.
Develop policies, playbooks, and processes to streamline transactions.
Manage outside advisors as needed to support transaction execution.
Stay updated on global tax regulations and ensure the company is compliant with evolving tax laws across all jurisdictions.
You might thrive in this role if you have:
A JD degree and 12+ years of progressive tax experience, with a strong focus on corporate tax structures, partnership tax rules, and international M&A transactions. Strong preference for someone with experience at a law firm coupled with in-house experience at a FAANG or other U.S.-based multinational company.
Expertise in integrating new entities, optimizing corporate structure, and managing tax aspects of complex commercial deals.
Proficiency in U.S. international tax rules, including GILTI, FDII, BEAT, foreign tax credits, withholding tax, source and character of income.
Prior experience at a law firm specializing in international tax, M&A, and corporate structures.
Experience with joint venture structures, venture capital funding, or non-profits.
Strong understanding of the OECD’s Pillar Two framework.
About OpenAI
OpenAI is an AI research and deployment company dedicated to ensuring that general-purpose artificial intelligence benefits all of humanity. We push the boundaries of the capabilities of AI systems and seek to safely deploy them to the world through our products. AI is an extremely powerful tool that must be created with safety and human needs at its core, and to achieve our mission, we must encompass and value the many different perspectives, voices, and experiences that form the full spectrum of humanity.
We are an equal opportunity employer and do not discriminate on the basis of race, religion, national origin, gender, sexual orientation, age, veteran status, disability or any other legally protected status.
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For US Based Candidates: Pursuant to the San Francisco Fair Chance Ordinance, we will consider qualified applicants with arrest and conviction records.
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At OpenAI, we believe artificial intelligence has the potential to help people solve immense global challenges, and we want the upside of AI to be widely shared. Join us in shaping the future of technology.