Senior Manager, Infrastructure Tax

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 a Director/Senior Manager, Infrastructure Tax to work alongside the Infrastructure Tax Lead on that portfolio. The Lead owns the integrated tax position across the portfolio. This role carries the day-to-day execution of it: running intake on individual deals, owning defined workstreams end to end, building the models and documentation, and coordinating the work across Legal, Technical Accounting, FP&A, International Tax, Transfer Pricing, and Provision.

This is a hands-on role for a tax practitioner who wants to own workstreams on one of Anthropic's largest capital commitments. It reports to the Infrastructure Tax Lead.

• Run deal intake for individual infrastructure transactions: gather facts on site specs, counterparty structure, commercial terms, and timing; prepare the structure review and term-sheet input for the Lead's sign-off early enough to shape the deal

• Analyze service versus lease characterization, entity structure, and contract tax provisions for assigned deals, working with the Tax Transactions and Tax Planning teams and escalating judgment calls to the Infra Tax Lead

• Build and maintain the after-tax deal economics models: bonus depreciation on large-scale buildouts, NOL utilization, and scenario analysis; work with Tax Planning, Tax Operations, and Infrastructure Accounting so the tax assumptions in deal approval packages are accurate

• Prepare the tax-side inputs for Technical Accounting on lease-versus-purchase treatment, consolidation questions, capitalization policy, and book-tax differences across deal structures

• Execute on datacenter entity structures across jurisdictions under the Lead's direction: entity formation, operationalization with local teams, contemporaneous documentation, withholding on cross-border financing, permanent establishment analysis, and debt-versus-equity characterization

• Support transfer pricing on the infrastructure footprint: gather the facts, maintain the documentation for intercompany compute pricing, and coordinate benchmarking

• Prepare the quarterly inputs for the tax provision team on new structures and deferred tax positions so there are no surprises between deal close and quarter close

• Draft and maintain infrastructure tax playbooks, issue-spotting checklists, and internal trackers, and keep them current as deals close

• JD or CPA required; LL.M. in Taxation or MST a plus

• Experience supporting entity structures across multiple jurisdictions, including contemporaneous documentation and working with local finance, legal, and accounting teams

• Working knowledge of cross-border withholding on intercompany and third-party financing, permanent establishment analysis, and debt-versus-equity characterization

• A track record of owning discrete workstreams on capital-intensive deals from intake through post-close and carrying them to completion with limited supervision

• The ability to work across Legal, Accounting, FP&A, and business teams, carry several deals in parallel, and know when to escalate

• Strong written and verbal communication, including written analysis that a tax lead can review and sign off on quickly

• Comfort with ambiguity and a fast-moving environment

Preferred