Lead Product Tax Advisor

About the Team OpenAI's Legal team plays a crucial role in furthering OpenAI's mission by tackling innovative, fundamental legal issues in AI. If you're passionate about doing significant and unique work as a technology lawyer, this team is for you. The team comprises professionals from diverse fields, including technology, AI, privacy, IP, corporate, employment, tax law, regulatory, and litigation. About the Role As a member of our AI Product Counsel team, you will lead legal compliance initiatives for global online safety, platform, and AI regulations, including the UK Online Safety Act, EU Digital Services Act, EU AI Act, and similar emerging frameworks. You will partner closely with Product, Policy, Safety, Engineering, Security, Operations, and other teams to translate complex regulatory requirements into scalable, practical compliance solutions. 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 to new employees. In this role, you will: Serve as the primary legal expert on the Online Safety Act, Digital Services Act, EU AI Act, and related global AI, platform, and online safety regulations. Lead the design and implementation of scalable compliance programs, governance frameworks, controls, and operating processes. Partner with Product, Engineering, Safety, Policy, Operations, and Security teams to translate regulatory obligations into practical product and operational requirements. Monitor emerging regulations and enforcement trends, anticipate their impact, and help shape OpenAI’s compliance strategy. Develop repeatable processes, playbooks, escalation paths, and decision frameworks that enable teams to move quickly while managing risk responsibly. Support engagement with regulators, external counsel, industry groups, and other stakeholders as needed. You’ll thrive in this role if you: Have 10+ years of experience with a mix of in-house or technology-focused law firm roles. Have

About the Team OpenAI’s Legal team plays a crucial role in advancing our mission by tackling innovative and fundamental legal issues in AI. The team includes professionals from diverse legal fields – technology, AI, infrastructure, privacy, IP, corporate, employment, tax, regulatory, and litigation – who collaborate closely with colleagues across the company. If you are passionate about being a technology lawyer working on cutting-edge challenges, you’ll thrive here. About the Role We are seeking an experienced commercial attorney to join our commercial legal team. Based in the US, you will help lead commercial legal support for OpenAI’s rapidly growing business, working with teams such as GTM, Partnerships, Procurement, Finance, Product, Infrastructure, and Engineering. This is a great opportunity to join OpenAI’s commercial legal team, negotiating high-impact agreements and helping to build scalable frameworks for responsible growth. This role is based in San Francisco, CA. We use a hybrid work model of 3 days in the office per week. In this role, you will: Serve as the legal partner for OpenAI’s business transactions, partnerships, and operations. Provide practical, business-oriented legal advice to teams including Sales, Partnerships, Finance, Procurement, and Operations. Identify and address commercial, product, regulatory, privacy, and other legal issues arising from commercial transactions. Develop strategies and processes for handling legal issues in creative and scalable ways that support growth. Monitor and advise on regulatory and compliance matters affecting AI and technology. Collaborate with colleagues across OpenAI’s global legal team to ensure alignment across jurisdictions. You might thrive in this role if you: Have 7+ years of experience across in-house and technology-focused law firm roles. Bring a strong background in drafting and negotiating complex commercial contracts. Are comfortable operating in an entrepreneurial environment, and are proact

About the Team OpenAI's Legal team plays a crucial role in furthering OpenAI's mission by tackling innovative, fundamental legal issues in AI and supporting OpenAI’s growth. If you're passionate about doing significant and unique work, this team is for you. The team comprises professionals from diverse fields, including technology, AI, privacy, IP, corporate, employment, tax law, regulatory, and litigation. About the Role As a Senior Corporate Counsel, M&A, you will support and lead mergers, acquisitions, joint ventures, investments, warrants, infrastructure financings and other corporate transactions through the full lifecycle and provide strategic advice to the business on a broad range of transactional matters. This is a unique opportunity to be directly involved in the forefront of the legal and technology field. This role will work closely with our Corporate Development, Finance, Product & Research, People, and other teams and report to our Deputy General Counsel, M&A, Investments and Strategic Transactions. 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 to new employees. In this role, you will: Lead and support mergers, acquisitions, joint ventures, investments, partnerships and other strategic transactions through the full lifecycle, including opportunity assessment, deal structuring, negotiation, due diligence, and execution Draft, review, and negotiate transaction documents, including definitive agreements, letters of intent, and ancillary documents. Provide strategic advice to the corporate development team, senior management and other internal stakeholders regarding transactions and M&A strategy and deal execution. Work collaboratively with multiple cross-functional teams across the company, including on post-transaction and integration matters. Support the corporate legal team on a broad range of corporate matters, including financings, liquidity events,

About the Team OpenAI Finance ensures the organization is positioned for long-term success as we pursue our mission. The Revenue team plays a critical role in enabling OpenAI to scale commercial offerings by overseeing billing operations, deal desk, revenue systems, revenue accounting, and controllership. We work cross-functionally with Product, Engineering, Go-To-Market, Tax, Legal, and Technical Accounting to support new monetization strategies, improve operational efficiency, and maintain financial integrity as the business grows. About the Role This senior leader will own key elements of Ads revenue accounting from technical assessment through operational execution. The role will guide accounting for products, pricing, contracts, incentives, credits, refunds, makegoods, international expansion, and new go-to-market motions. It will establish governance and translate approved accounting positions into launch, billing, data, close, reconciliation, and control requirements. Success requires deep technical revenue expertise, strong business partnership, and the ability to build durable 0-to-1 processes in a fast-changing environment. Advertising is a critical and growing monetization vector for OpenAI, and this role will help shape the financial foundations that enable Ads to scale responsibly and transparently. This role can be based in San Francisco or New York City. We use a hybrid work model of 3 days in the office per week and offer relocation assistance to new employees. In this role, you will: Lead technical accounting assessments for Ads products and commercial arrangements, including performance obligations, variable consideration, allocation, principal-versus-agent, collectibility, contract modifications, refunds, incentives, credits, makegoods, and revenue presentation. Own and continuously evolve Ads revenue accounting policies and operating guidance as product behavior, pricing, contracting, incentive programs, and billing models change. Establish gover

About the Team OpenAI’s Legal team plays a crucial role in advancing our mission by tackling innovative and fundamental legal issues in AI. The team includes professionals from diverse legal fields—technology, AI, infrastructure, privacy, IP, corporate, employment, tax, regulatory, and litigation—who collaborate closely with colleagues across the company. If you are passionate about being a technology lawyer working on cutting-edge challenges, you’ll thrive here. About the Role We are seeking an experienced attorney to serve as the commercial legal lead for Marketing. Based in San Francisco, you will be a primary legal partner to OpenAI’s rapidly growing global Marketing organization, supporting high-impact campaigns, creative production, talent and creator relationships, sponsorships, events, and the agreements and rights that make that work possible. You will work closely with Marketing, Communications, Partnerships, Procurement, Finance, Product, and colleagues across Legal, including Product, Privacy, Regulatory, and IP/Brand, to deliver practical advice at the pace of the business. This is a unique opportunity to help shape OpenAI’s Marketing efforts, negotiate sophisticated transactions, and build scalable legal frameworks for responsible global growth. We operate on a hybrid work model of three days per week in the office and offer relocation support for new employees. In this role, you will: Serve as the commercial legal lead for Marketing, partnering closely with Brand, Creative, Product Marketing, Design, Film and Photo, Performance Marketing, Partner Marketing, Communications, and regional teams from concept through launch. Draft and negotiate a wide range of marketing and entertainment agreements, including agency, production, talent and creator, sponsorship, event, media, content-licensing, marketing-technology, and vendor agreements. Structure and clear the rights needed for campaigns and content, including talent and appearance releases, publicity and

About the Team OpenAI's Legal team plays a crucial role in furthering OpenAI's mission by tackling innovative, fundamental legal issues in AI. If you're passionate about doing significant and unique work as a technology lawyer, this team is for you. The team comprises legal professionals from diverse fields, including technology, privacy, IP, corporate, cybersecurity, employment, tax, regulatory, and litigation. About the Role We’re growing our Litigation and Regulatory team and seek an experienced counsel to lead high-stakes regulatory investigations, enforcement matters, and related litigation involving AI. You will own matters from initial inquiry through resolution, develop practical strategies for novel and technically complex issues, and translate an evolving factual record into clear advice. The role works closely with Legal, Product, Research, Safety, Security, Communications, Global Affairs, and executive stakeholders. 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 to new employees. In this role, you will: Lead regulatory inquiries, investigations, and enforcement matters in the United States and internationally, including matters involving federal agencies, state attorneys general, and international regulatory bodies. Develop strategy for contested enforcement proceedings and related litigation, including challenges to investigative demands and coordination across parallel matters. Partner with litigation and subject-matter counsel on related civil disputes, including privacy, consumer protection, class actions, cybersecurity, competition, copyright, trademark, and other IP issues. Manage subpoenas, civil investigative demands, requests for information from regulators and related entities, and discovery. Prepare employees and executives for interviews, testimony, depositions, trial, and other appearances before regulators. Negotiate resolutions to demands, complaints, and