Infrastructure Tax Lead

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.

Anthropic is making significant, sustained investment in compute infrastructure to support our AI safety mission. We are looking for an Infrastructure Tax Lead to own tax end-to-end across that portfolio — sitting at the point of deal flow, embedded with the Infrastructure team, and coordinating across Legal, Technical Accounting, FP&A, International Tax, Transfer Pricing, Provision, and Incentives.

• Serve as the embedded tax partner to Infrastructure team on deal intake: gather facts on site specs, counterparty structure, review and own commercial contracting for tax clauses; provide structure review and term-sheet input early enough to shape the deal 
• Work with regional tax teams to create and operationalize datacenter entity structures across jurisdictions: entity formation, operationalization with local teams, contemporaneous documentation, withholding on cross-border financing, permanent establishment risk
• Partner with Incentives lead on state and local incentives, sales and use exemptions, property tax incentives, and site selection tax input; ensure incentive commitments and compliance obligations are reflected in the integrated tax position for each site
• Coordinate with Infrastructure  Accounting and tax accounting team on lease-versus-purchase treatment, consolidation questions, capitalization policy, and book-tax differences across a range of deal structures
• Partner with transfer pricing on policy for the infrastructure footprint: intercompany compute pricing, benchmarking, and documentation that will withstand scrutiny as intercompany flows scale
• Partner with the tax provision team on quarterly impact of new structures and deferred tax positions; ensure there are no surprises between deal close and quarter close
• Build and maintain infrastructure tax playbooks, issue-spotting checklists, and internal processes so the function scales with deal volume rather than linearly with headcount

• In-house tax experience at a hyperscaler, cloud provider, or large-scale datacenter operator
• Experience standing up and maintaining entity structures across multiple jurisdictions, including contemporaneous documentation and operationalizing with local finance, legal, and accounting teams
• Working fluency in cross-border withholding on intercompany and third-party financing, permanent establishment analysis, and debt-versus-equity characterization
• Track record of owning the integrated tax position across a portfolio of deals — not advising on one issue at a time, but carrying the thread across functions from term sheet to post-close
• Demonstrated ability to operate as a cross-functional coordinator: comfortable running point across Legal, Accounting, FP&A, and business teams without formal authority over any of them
• Exceptional written and verbal communication — able to translate complex tax positions into clear guidance for Infrastructure leadership and deal teams
• Comfort with ambiguity and a track record of building processes from scratch in a fast-moving environment

• 12+ years of tax experience with significant exposure to datacenter, tax planning, including meaningful international range
• Big 4 or law firm experience in a datacenter, or infrastructure tax practice
• JD strongly preferred; LL.M. in Taxation or MST a plus
• 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 disputes, property tax during buildout, and sales/use on construction inputs versus operating equipment
• Background in state and local incentives, economic development negotiation, or site selection tax — either as a dedicated practitioner or as a frequent collaborator
• Experience with non-US datacenter tax regimes and cross-border infrastructure structures
• Existing relationships with datacenter developers, tax counsel, or Big 4 infrastructure tax teams