Infrastructure Tax Lead

About Anthropic 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. About the Role 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. Responsibilities Serve as the embedded tax partner to Infrastructure team on deal intake: gather facts on site specs, counterparty 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, 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 lease characterization, entity structure, and contract tax provisions; own the tax read on lease-versus-purchase, 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 and FP&A 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 You may be a good fit if you have 12+ years of tax experience with significant exposure to datacenter, REIT, or large-scale real estate tax planning, including meaningful international range JD or CPA required; LL.M. in Taxation or MST a plus Deep technical command of lease characterization and Section 467, bonus depreciation modeling on capital-intensive buildouts. 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 Strong candidates may also have Big 4 or law firm experience in a datacenter, REIT, 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 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, REIT tax counsel, or Big 4 infrastructure tax teams