Mr Gary Sprague

Mr. Sprague joined Baker & McKenzie in 1985. His practice focuses on advice to software, high technology, and e-commerce companies.

 Mr. Sprague 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.

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 an upcoming BNA Tax Management Portfolio on the U.S. federal income taxation of software and electronic commerce transactions.

Mr. Sprague is admitted to practice law in California (1981). He is a graduate of Stanford University (1977, B.A. with honors in Political Science, Phi Beta Kappa) and Harvard Law School (1981, cum laude). He also attended Trinity College in Dublin, Ireland.