Tax Director, Business Advisory and Strategic Finance at OpenAI · LumiJobs

Responsibilities

We’re hiring a Tax Director to help shape some of OpenAI’s most important business, product, infrastructure, and financing initiatives. This role will sit at the intersection of tax, finance, technology, and commercial strategy, advising on the investments, products, partnerships, and operating decisions that enable OpenAI to scale.
This is a broad, highly commercial role for someone who enjoys solving new problems and influencing business decisions. The ideal candidate combines strong tax judgment with financial acumen, intellectual curiosity, and an understanding of transaction economics, contractual risk allocation, and business operations. You will engage early in strategic initiatives, help teams evaluate possibilities, and develop practical structures that support OpenAI’s growth.
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.
Serve as a senior tax business partner across OpenAI, advising on strategic business decisions, product development, commercial models, infrastructure investments, financing initiatives, and international growth.
Serve as the lead tax advisor on complex commercial, infrastructure, and financing arrangements. Evaluate tax and economic trade-offs and translate advice into practical structures and contractual positions.
Help shape major commercial and financing arrangements by evaluating alternative structures, modeling tax and economic outcomes, and advising on the tradeoffs among cost, flexibility, accounting treatment, risk, and speed.
Advise on structured finance and capital markets transactions, including debt and equity financings, credit facilities, asset-backed arrangements, third-party financing, intercompany funding, and other bespoke financing structures.
Partner closely with commercial and legal teams on complex contracting matters, including compute and infrastructure agreements, customer arrangements, technology and IP agreements, supply agreements, and strategic partnerships.
Translate tax considerations into practical contracting positions, including payment characterization, pricing, ownership, withholding, gross-ups, indemnities, tax responsibilities, and information rights.
Advise Product and commercial teams as OpenAI develops and scales products, including product launches, pricing and monetization models, distribution channels, customer offerings, and new revenue streams.
Partner with business teams to design scalable operating and contracting models that support growth across products, customer segments, and geographies.
Support OpenAI’s international expansion by advising on market entry, legal entity structures, operating models, customer contracting, cross-border service and revenue flows, intercompany arrangements, and the scaling of regional operations.

Tax Director, Business Advisory and Strategic Finance

Responsibilities

Benefits

Company

OpenAI

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