Global Tax Lead

Responsibilities

Tax Function

• Build and own the tax function.
• Establish Lightning AI's corporate tax function across the multi-entity consolidated group.
• Create tax policies, documentation, controls, and procedures to support internal governance and audit readiness.
• Develop a multi-year tax operating roadmap covering process design, automation priorities, and the consultant-to-FTE transition plan.

Tax Compliance

• Lead U.S. federal and state corporate income tax compliance, including the first consolidated federal return.
• Manage California mandatory combined reporting and multi-state nexus exposure, including separate-filing and addback jurisdictions.
• Oversee sales and use tax and gross receipts tax compliance across the company's data center and customer footprint.
• Oversee property tax compliance for data centers and equipment, including assessment review, return preparation, appeals, and exemption or abatement opportunities tied to GPU and infrastructure investments.

Tax Accounting and Audit Support

• Own quarterly and annual income tax provision work under U.S. GAAP and ASC 740.
• Prepare effective tax rate analyses, deferred tax positions, and uncertain tax position documentation.
• Partner with external auditors and Corporate Accounting on tax workstreams supporting the first-year audit.
• Build tax forecasts and reporting cadences for Finance, FP&A, and leadership decision-making.

M&A and Strategic Transactions

• Support ASC 805 purchase accounting tax implications, opening balance sheet tax positions, and carryforward analysis for acquisitions.
• Lead tax workstreams for future M&A, financing, and restructuring transactions.
• Partner with Strategic Finance and Corporate Development on deal diligence and structuring.

Cross-Functional Partnership and Risk Management

• Identify, assess, and mitigate corporate tax risks.
• Monitor evolving tax laws and reporting requirements, including those affecting AI infrastructure businesses.
• Manage external tax advisors, auditors, and other third-party partners.
• Communicate complex tax matters to stakeholders across Finance, Accounting, FP&A, Legal, and Engineering.

Requirements

• Bachelor's degree in Accounting, Finance, or a related field.
• CPA or MST strongly preferred.
• 8+ years of progressive corporate tax experience, combining Big Four public accounting and in-house experience.
• Strong knowledge of U.S. federal and state corporate income tax compliance, including consolidated return rules.
• Working knowledge of California combined reporting and multi-state apportionment, including separate-filing state exposure and addback rules.
• Experience with ASC 740, tax provisions, deferred tax accounting, and effective tax rate analysis.
• Hands-on M&A tax experience, including purchase accounting, opening balance sheet analysis, carryforwards, and post-merger integration.
• Experience establishing or significantly rebuilding a tax function; startup, post-merger integration, or carve-out experience is preferred.
• Familiarity with the technical accounting demands of infrastructure or cloud businesses, including capital-intensive fixed assets, complex revenue arrangements, and ASC 842 leases.
• Track record of partnering with Accounting, Finance, Legal, FP&A, auditors, and external advisors.
• Experience with tax provision and compliance tools such as OneSource, Corptax, or similar platforms.
• Excellent written and verbal communication skills, including the ability to brief executives and explain tax matters to non-tax audiences.
• Ability to build rather than maintain and operate effectively in a fast-paced environment with evolving priorities.

Nice-to-Haves

• Experience at a high-growth AI, cloud, infrastructure, or other capital-intensive technology company.
• Exposure to GPU financing, vendor financing, or other complex capital structures.
• Experience supporting a first-year audit or significant compliance remediation.
• Multi-state intercompany pricing experience across a multi-entity U.S. group.
• Property tax experience in a capital-intensive environment, including data center, GPU, or equipment-intensive operations.

Compensation and Benefits

• Annual base salary: $185,000–$200,000 USD.
• Discretionary bonus, meaningful equity component, and comprehensive benefits.
• Medical, dental, and vision coverage for employees and eligible dependents.
• RSUs.
• 401(k) matching in the U.S.
• Unlimited PTO, company holidays, and floating holidays.
• Two-week company-wide winter break.
• Paid parental and family leave.
• Annual learning and development allowance.
• Wellness and work-from-home stipends.
• Four weeks of paid sabbatical after four years of service.
• Flexible schedules and a hybrid work model for office-based teams.
• Complimentary meals at office hubs.