Senior Manager, Infrastructure Tax

Anthropic; United States; On-site; USD 180,000 - 230,000; Full time

Job summary

Anthropic seeks a Director/Senior Manager, Infrastructure Tax to drive tax workstreams on one of the company’s largest capital commitments. You will own intake, model build-out, and cross-functional coordination across Legal, FP&A, and International Tax.

The role reports to the Infra Tax Lead and requires JD or CPA with multi-jurisdictional experience. Expect hands-on execution and proactive policy development in a fast-paced environment.

Qualifications

• JD or CPA is required to qualify for the role.
• LL.M. in Taxation or MST is a plus for advanced handling of complex structures.
• Experience supporting entity structures across multiple jurisdictions with local teams.
• Ability to own discrete workstreams on capital-intensive deals from intake through post-close.

Responsibilities

• Run deal intake for infrastructure transactions, gathering site specs, counterparty structure, terms, and timing.
• Analyze service vs. lease characterization and tax provisions for assigned deals.
• Build and maintain after-tax deal economics models, including depreciation and NOL utilization.
• Prepare tax inputs for Technical Accounting on lease vs. purchase, consolidation, capitalization, and book-tax differences.
• Coordinate with Tax Planning, Operations, and Infra Accounting to align tax assumptions in deal packages.
• Support transfer pricing for intercompany compute pricing and benchmarking.

Skills

JD or CPA

Cross-border tax

Stakeholder management

Communication

Education

JD or CPA

LL.M. in Taxation or MST a plus

Job description

About Anthropic

Anthropic's mission is to create reliable, interpretable, and steerable AI systems. We want AI to be safe and beneficial for our users and for society as a whole. Our team is a quickly growing group of committed researchers, engineers, policy experts, and business leaders working together to build beneficial AI systems.

About the role

Anthropic is making significant, sustained investment in compute infrastructure to support our AI safety mission. We are looking for a Director/Senior Manager, Infrastructure Tax to work alongside the Infrastructure Tax Lead on that portfolio. The Lead owns the integrated tax position across the portfolio. This role carries the day-to-day execution of it: running intake on individual deals, owning defined workstreams end to end, building the models and documentation, and coordinating the work across Legal, Technical Accounting, FP&A, International Tax, Transfer Pricing, and Provision.

This is a hands‑on role for a tax practitioner who wants to own workstreams on one of Anthropic's largest capital commitments. It reports to the Infrastructure Tax Lead.

Key responsibilities

• Run deal intake for individual infrastructure transactions: gather facts on site specs, counterparty structure, commercial terms, and timing; prepare the structure review and term-sheet input for the Lead's sign‑off early enough to shape the deal
• Analyze service versus lease characterization, entity structure, and contract tax provisions for assigned deals, working with the Tax Transactions and Tax Planning teams and escalating judgment calls to the Infra Tax Lead
• Build and maintain the after‑tax deal economics models: bonus depreciation on large‑scale buildouts, NOL utilization, and scenario analysis; work with Tax Planning, Tax Operations, and Infrastructure Accounting so the tax assumptions in deal approval packages are accurate
• Prepare the tax‑side inputs for Technical Accounting on lease‑versus‑purchase treatment, consolidation questions, capitalization policy, and book‑tax differences across deal structures
• Execute on datacenter entity structures across jurisdictions under the Lead's direction: entity formation, operationalization with local teams, contemporaneous documentation, withholding on cross‑border financing, permanent establishment analysis, and debt‑versus‑equity characterization
• Support transfer pricing on the infrastructure footprint: gather the facts, maintain the documentation for intercompany compute pricing, and coordinate benchmarking
• Prepare the quarterly inputs for the tax provision team on new structures and deferred tax positions so there are no surprises between deal close and quarter close
• Draft and maintain infrastructure tax playbooks, issue‑spotting checklists, and internal trackers, and keep them current as deals close

Minimum qualifications

• JD or CPA required; LL.M. in Taxation or MST a plus
• Experience supporting entity structures across multiple jurisdictions, including contemporaneous documentation and working with local finance, legal, and accounting teams
• Working knowledge of cross‑border withholding on intercompany and third‑party financing, permanent establishment analysis, and debt‑versus‑equity characterization
• A track record of owning discrete workstreams on capital‑intensive deals from intake through post‑close and carrying them to completion with limited supervision
• The ability to work across Legal, Accounting, FP&A, and business teams, carry several deals in parallel, and know when to elevate
• Strong written and verbal communication, including written analysis that a tax lead can review and sign off on quickly
• Comfort with ambiguity and a fast‑moving environment

Preferred qualifications

• 8 to 10 years of tax experience with exposure to datacenter or infrastructure tax planning, including some international work
• Big 4 or law firm experience in a datacenter or infrastructure tax practice
• In‑house tax experience at a hyperscaler, cloud provider, or large‑scale datacenter operator
• Hands‑on transfer pricing experience for intercompany services or compute, including benchmarking and documentation
• Experience with the owner‑operator transition: construction‑period capitalization, placed‑in‑service timing, property tax during buildout, and sales and use tax on construction inputs versus operating equipment
• Experience with non‑US datacenter tax regimes and cross‑border infrastructure structures

Annual compensation range

Annual Salary:
$180,000 - $230,000 USD

Logistics

• Minimum education: Bachelor's degree or an equivalent combination of education, training, and/or experience
• Required field of study: A field relevant to the role as demonstrated through coursework, training, or professional experi