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 US House Ways & Means Subcommittee on Tax regarding the proposed Pillar 1 revisions to the international tax framework.

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