Gary D Sprague

Practice Areas

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 Characterization 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.

His experience also includes:

- Co-General Reporter for the subject Taxation of Income Derived from Electronic Commerce for the International Fiscal Association 2001 Congress

- Co-author of BNA Tax Management Portfolio No. 555, Federal Taxation of Software and E-Commerce.

- 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.

- 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.

Professional Memberships

American Bar Association - Section on Taxation

State Bar of California

International Fiscal Association - USA Branch

Publications

• 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

• General Report on Main Subject 2: Big Data and Tax – Domestic and International Taxation of Data Driven Business, Cahiers de Droit Fiscal International, Volume 106, IFA 2022 Berlin Congress

• Federal Taxation of Software and Digital Transactions, Tax Management Portfolio 555-2nd, BNA (originally published 2008, revised 2020)

• Proposed Cloud Transactions Regulations: Analysis of the Classification Factors Derived from §7701(e), Tax Management International Journal (November 8, 2019)

• A Break in the Clouds: A Proposed Framework for Analyzing Cloud Computing Transactions, TAXES (March 2014)

• Cost-Sharing "Divisional Interests" Rule as Applied to E-Commerce Business Models, Tax Management International Journal (March 11, 2011)

• Source of Royalty Income and Place of Use of Intangible Property, Tax Management International Journal (August 10, 2007)

• Permanent Establishments and Internet-Enabled Enterprises: The Physical Presence and Contract Concluding Dependent Agent Tests, Georgia Law Review (Fall 2003, Vol. 38, No. 1)

• General Report on Main Subject I: Taxation of Income Derived from Electronic Commerce, Cahiers de Droit Fiscal International, Volume 86, IFA 2001 San Francisco Congress

Expert in these Jurisdictions

USA

Languages Spoken

English

Education