Gary Sprague

Baker & McKenzie LLP

Gary D. Sprague, a 30-year veteran of international tax law and a partner in Baker & McKenzie's Palo Alto office, focuses his practice on international corporate tax planning and advice, tax controversies and tax issues affecting software and digital enterprises. He was one of five business representatives selected by the OECD to participate in the OECD Technical Advisory Group (TAG) concerning the characterization of electronic commerce revenue for tax treaty purposes, and was elected chair of the business representatives on the TAG. Gary was also appointed by the OECD to serve as the business co-chair on the TAG's Monitoring the Application of Existing Treaty Norms for the Taxation of Business Profits committee. He is a co-author of Tax Management Portfolio No. 555, Federal Taxation of Software and E-Commerce and is a regular contributor to the Tax Management International Journal's Leading Practitioner Commentary.

J.D., Harvard Law School (1981) cum laude
B.A., Stanford University (1977) with honors

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