Tax Director, Tax Counsel

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 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…