Gary D. Sprague

Baker & McKenzie LLP


Gary is a partner with Baker McKenzie based in Palo Alto. His practice focuses on advice to software, digital services and high-tech companies. Early involvement in international tax policy matters included serving as chair of the business representatives selected by the OECD to participate in the OECD Technical Advisory Group on Tax Treaty Characterisation Issues Arising from E-Commerce. He also was appointed by the OECD to serve as the business co-chair on the Technical Advisory Group on Monitoring the Application of Existing Treaty Norms for the Taxation of Business Profits. He was the Co-General Reporter for the subject Taxation of Income Derived from Electronic Commerce for the International Fiscal Association 2001 Congress, and is a co-author of BNA Tax Management Portfolio No. 555, Federal Taxation of Software and E-Commerce. He was the General Reporter for the subject Big Data and Tax – Domestic and International Taxation of Data Driven Business for the International Fiscal Association 2022 Congress. He has published over 100 articles on various U.S. and international tax topics. He serves as adjunct professor of tax law at UC College of the Law, San Francisco. Recently he was invited to testify in front of the U.S. House Ways & Means Subcommittee on Tax regarding the proposed Pillar 1 revisions to the international tax framework.

Practice Focus

Gary focuses his practice on international corporate tax planning and advice, tax controversies and tax issues affecting software, high technology and digital enterprise companies.

Professional Associations and Memberships

  • American Bar Association - Section on Taxation
  • State Bar of California
  • International Fiscal Association - USA Branch


  • California~United States (1981)


  • Harvard Law School (J.D., cum laude) (1981)
  • Stanford University (B.A., Honors) (1977)
  • Trinity College, Dublin


  • English

Previous Offices

  • San Francisco

Author, "OECD Secretariat Analysis of Tax Treaties and COVID-19: Useful Guidance in an Unusual Format," Tax Management International Journal, Bloomberg Tax, May 8, 2020

Author, "Application of the Computer Program Classification Regulations to Software and Digital Goods Transactions Through Online Platforms," Tax Management International Journal, Bloomberg Tax, July 10, 2020

Author, "Final FDII Regulations Clean Up Classification Issues Relating to Software and Digital Content Deliveries," Tax Management International Journal, Bloomberg Tax, September 11, 2020

Author, "Proposed Regulations Rationalize Source of Income Rules for Digital Deliveries of Software and Content," Tax Management International Journal, Bloomberg Tax, 2019

Author, "If Metternich and Talleyrand Had Talked Tax," Tax Management International Journal, Bloomberg Tax, 2019