Infrastructure Tax Lead

Remote-Friendly (Travel-Required) | San Francisco, CA | New York City, NY

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, counter party structure, commercial terms, and timing; provide structure review and term-sheet input early enough to shape the deal
• Lead Incentives workstream 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
• Partner with Tax Transactions and Tax Planning teams on service vs lease characterization, entity structure, and own contract tax provisions and treatment across a portfolio of non-standard structures
• Lead after-tax deal economics: bonus depreciation modeling on large-scale buildouts, NOL utilization, and scenario analysis; partner with Tax Planning, Tax Operations, and Infrastructure Accounting to ensure tax assumptions are reflected accurately in deal approval packages
• Coordinate with Technical Accounting on lease-versus-purchase treatment, consolidation questions, capitalization policy, and book-tax differences across a range of deal structures
• Stand up and maintain datacenter entity structures across jurisdictions: entity formation, operationalization with local teams, contemporaneous documentation, withholding on cross-border financing, permanent establishment risk, and debt-versus-equity characterization
• 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

• 12+ years of tax experience with significant exposure to datacenter, tax planning, including meaningful international range
• JD or CPA required; LL.M. in Taxation or MST a plus
• 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

• 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 disputes, property tax during buildout, and sales/use on construction inputs versus operating equipment
• Backgr…