Tax Director, Tax Counsel

OpenAI, Inc.; San Francisco (CA); Hybrid; USD 347,000 - 385,000; Full time

Benefits offered by this job

Relocation assistance

Job summary

OpenAI, Inc. is seeking a Tax Director to guide global tax strategy and support international expansion. You will partner with Legal, Finance, and Commercial teams on cross-border planning, operating model design, and complex transactions.

You will translate complex tax rules into actionable recommendations, build scalable tax frameworks, and advise senior leadership while balancing tax efficiency with business needs. Hybrid SF office with relocation support available.

Qualifications

• J.D. required; LL.M. in Taxation a plus.
• 12+ years of international tax experience at a high-growth multinational.
• Strong foundation in cross-border M&A, reorganizations, and post-acquisition integration.
• Experience advising on cross-border commercial arrangements and market entry.
• Deep US international tax knowledge: GILTI, FDII, BEAT, foreign tax credits, etc.
• Knowledge of Pillar Two and global tax policy developments.
• Ability to translate complex tax concepts into actionable guidance for executives.
• Excellent judgment and communication; trusted adviser to senior leadership.

Responsibilities

• Advise on international tax planning and global operating model design.
• Support tax aspects of strategic transactions in partnership with other teams.
• Serve as core tax business partner for global expansion initiatives.
• Advise on tax considerations for go-to-market motions and partnerships.
• Evaluate permanent establishment, transfer pricing, and cross-border tax issues.
• Monitor US and international tax developments and impact on planning.
• Advise on tax aspects of financing and intercompany funding.
• Coordinate external advisors and internal stakeholders to deliver timely advice.

Skills

Strategic tax leadership

Cross-border tax

M&A experience

Transfer pricing

Communication skills

Education

J.D. plus LL.M. in Taxation a plus

Job description

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 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 advise on OpenAI’s global tax strategy and support the company’s continued international expansion. This role will partner closely with Legal, Finance, Corporate Development, and commercial teams on cross-border tax planning, operating model design, market entry, strategic partnerships, product launches, intercompany arrangements, and complex commercial transactions.

You will bring deep international tax expertise and practical business judgment to help OpenAI move quickly while managing risk across a rapidly evolving global footprint. The role requires someone who can translate complex tax rules into clear recommendations, build scalable frameworks, and operate as a trusted advisor to senior stakeholders across the company.

You’ll Be Responsible For

• Support tax aspects of strategic transactions, including acquisitions, joint ventures, reorganizations, divestitures, and post-close integration, in partnership with Corporate Development, Legal, and Finance.
• Advise on international tax planning and global operating model design, including legal entity footprint, intercompany arrangements, IP ownership and use, customer contracting models, and cross-border service flows.
• Serve as a core tax business partner for global expansion initiatives, including new market entry, changes in operating footprint, and regional business scaling.
• Advise Product, Legal, Finance, and commercial teams on tax considerations for go-to-market motions, strategic partnerships, customer contracting, and new revenue models.
• Evaluate permanent establishment, withholding tax, treaty, source and character, transfer pricing, and other international tax considerations arising from global business activity.
• Monitor US and international tax law and policy developments, including Pillar Two and other global tax reform initiatives, and assess implications for OpenAI’s business planning and operating model.
• Advise on tax aspects of financing and treasury initiatives, including intercompany funding, capital structure planning, and third-party financings.
• Manage external advisors and coordinate internal stakeholders to deliver timely, practical, and high-quality tax advice across business initiatives.
• Build scalable frameworks, playbooks, and processes that enable consistent, repeatable tax advisory for a fast-growing global business.
• Communicate complex tax issues clearly to non-tax stakeholders, including senior leadership, and help drive decisions that balance tax efficiency, risk management, operational feasibility, and business priorities.

We’re Looking For Someone With

• A J.D. and strong academic credentials; LL.M. in Taxation a plus.
• 12+ years of progressive international tax experience, ideally with a mix of law firm and in-house experience at a high-growth multinational business.
• Strong foundation in complex domestic and cross-border M&A, joint ventures, reorganizations, and post-acquisition integrations.
• Extensive experience advising on cross-border commercial arrangements, market entry, strategic partnerships, and international expansion.
• Deep technical expertise in US international tax, including GILTI, FDII, BEAT, foreign tax credits, withholding tax, tax treaties, source and character of income, Subpart F, and permanent establishment principles.
• Strong understanding of transfer pricing principles, intercompany arrangements, IP planning, and global operating model design.
• Experience with Pillar Two and global tax policy developments, and ability to translate legislative change into practical business advice.
• Proven ability to distill complex tax concepts into clear, actionable recommendations for non-tax stakeholders and executive leadership.
• Exceptional judgment, presence, and communication skills; comfortable operating at senior levels of the organization.
• Track record of building trust and credibility across Legal, Finance, Product, Infrastructure, Corporate Development, and commercial teams.

Workplace & Location

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.

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 we do not discriminate on the basis of race, religion, color, national origin, sex, sexual orientation, age, veteran status, disability, genetic information, or other applicable legally protected characteristic.

For additional information, please see OpenAI’s Aff

Background checks for applicants will be administered in accordance with applicable law, and qualified applicants with arrest or conviction records will be considered for employment consistent with those laws, including the San Francisco Fair Chance Ordinance, the Los Angeles County Fair Chance Ordinance for Employers, and the California Fair Chance Act, for US-based candidates. For unincorporated Los Angeles County workers: we reasonably believe that criminal history may have a direct, adverse and negative relationship with the following job duties, potentially resulting in the withdrawal of a conditional offer of employment: protect computer hardware entrusted to you from theft, loss or damage; return all computer hardware in your possession (including the data contained therein) upon termination of employment or end of assignment; and maintain the confidentiality of proprietary, confidential, and non-public information. In addition, job duties require access to secure and protected information technology systems and related data security obligations.

We are committed to providing reasonable accommodations to applicants with disabilities, and requests can be made via this link.

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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.

Compensation Range: $347K - $385K