Internet Law
Books
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Internet Patents Worldwide
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Internet Advertising Law
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Digital Media: Copyrights and Piracy
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Domain Name Law & Disputes
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Can You Patent This?
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E-Commerce Taxation: The U.S. Approach
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Why E-Businesses Move Offshore
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Gambling: Online and Offshore
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Online Gambling: Profits & Concerns
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Offshore E-commerce Taxation
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Internet Search - Public Domain v. Intellectual Property Rights
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Emerging Trends: Search Engine Regulations
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How Tax Authorities Audit E-Businesses
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New! The first book in Internet law series in partnership with Oxford University Press (Click here).
E-Books Series is a concentration of the most relevant information on e-commerce and Internet laws and regulations around the world.
Conveniently divided in sections consisting of articles on specific topics, supplemented with links to the sources of law and regulations, e-Books provide an excellent and quick resource of knowledge on Internet and e-commerce issues and applicable principles of law. Electronically accessed supplemental materials are provided to enhance a dynamic informative process.
E-Book Series is a part of E-Commerce University ECUniversity.com
pioneering scholastic programs that also include Internet law courses for law and business schools, Internet Law Diploma Programs, and Corporate education for businesses.
E-Books are conveniently accessible online or through a downloadable version. A pocket size version of eBooks is also available.
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E-Books are distributed and copyrighted by E-commerce University.
For license inquiries write to e-books@ibls.com
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Buy Now
 | | | | Gambling: Online and Offshore | | | | | |
| | | Introduction | | | Chapter 1: Gambling in the Offshore Center | | | Chapter 2: Online Gambling and Taxation: | | | Supplemental Documents | | | | | |
Abstract:
Offshore finance centers are playing a major role in the online gambling sector. This e-Book provides articles on how some offshore centers are promoting and regulating online gambling. It addresses the issues of online gambling in Gibraltar, Belize, Antigua, Bermuda, Malta, and Panama, among others. There may be multiple answers to these questions depending on the corporate structure and goals of an offshore online gambling company. For example, should an online gambling company select an offshore center that has already implemented exchange information mechanisms and bank account information practices? In its Tax Co-operation goal report, the Global Forum on Taxation reviews recent developments and provides essential information for online gambling businesses going offshore. This e-Book shows a paradigm of governmental approaches to the issue of online gambling and its taxation. A list of the most common online gambling offshore centers is also provided.
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| | | | CHAPTER 1: Gambling in the Offshore Center |
| | |  | IS ONLINE GAMBLING LEGAL IN BELIZE?
Located on the Caribbean coast of Central America and bounded on the North by Mexico and on the South by Guatemala, Belize was one of the first countries in the world to pass legislation to enable and regulate Internet gambling. Effective on May 28, 1996, The Computer Wagering Licensing Act 1995 (the “CWLA”) regulates gambling via the Internet.
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BACK TO TOP | | REGULATION OF OFFSHORE GAMBLING
Offshore online gambling is a very profitable activity, presenting new challenges to governments and regulatory agencies. E-businesses engaged in offshore online gambling sometimes manage to evade restrictive local laws by using servers located in more liberal jurisdictions. The current global trend seems to be tilting toward the prohibition of offshore online gambling.
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BACK TO TOP | | REGULATION OF OFFSHORE CRIMINAL ACTIVITIES
Offshore jurisdictions provide international criminals with multiple opportunities to conduct their activities without being discovered. Offshore cyber crime (i.e.: offshore criminal activities conducted through the Internet) directly affects the credibility of offshore jurisdictions and of e-businesses set up offshore. All countries are trying to cooperate to approach international regulations on offshore cyber crime.
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BACK TO TOP | | THE FOSTERING OF ONLINE GAMBLING IN PANAMA
The process of creating a tax haven in Panama began in 1916. In response to a legal regime that is prohibitive of online gambling, Panama has adopted a liberal legal and fiscal framework to allow online gambling entrepreneurs into its pre-existing tax-haven.
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BACK TO TOP | | PANAMA: A TAX HAVEN FOR ONLINE GAMBLING INCOME
A tax haven, Panama is bolstering its economy by attracting companies in the online gambling business. Traditionally, the country has focused its efforts on building its reputation as an international trading, banking, maritime, and services center. Liberal tax policies regarding online gambling income are another step towards attracting foreign investors. However, some loopholes exist in the tax net that need to be addressed.
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BACK TO TOP | | LIABILITIES OF GAMING OPERATORS IN GIBRALTAR
The Government of Gibraltar is trying to develop a tempting economy for foreign investors. However, it maintains control by way of legislative, fiscal and compliance restrictions.
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BACK TO TOP | | ONLINE GAMBLING IN GIBRALTAR
Gibraltar has discovered its role as an international Finance Center to be the most important sector of its economy. Gibraltar has made substantial investment in upgrading its infrastructure to ensure internationally expected standards in technological development. Apart from infrastructure, it has also come up with an effective legal framework to regulate its impressive revenue-generating, online gambling business. An agreement with the EU in 2005 now limits certain tax haven provisions, ending in December 2010.
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BACK TO TOP | | ONLINE GAMBLING IN THE ALDERNEY TAX HAVEN
Alderney is an island in the English Channel. Its regulation is a clear attempt to draw the attention of the online gambling or e-gambling industry, expected to become a £10 billion global interactive business in the present decade. Alderney intends to provide a respectable, reliable regulatory framework for online gambling companies. Its regulation includes provisions for uncontrolled premises; acknowledges the Alderney Gambling Control Commission’s (AGCC) Anti-Money Laundering Code; includes an internal control system of operators; and most significantly, provides for customer complaints.
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BACK TO TOP | | GAMBLING IN ANTIGUA AND BARBUDA
The Internet gaming industry has benefited from high-quality telecommunication facilities at highly competitive prices, lower than in other Internet gaming jurisdictions, in Antigua and Barbuda. Combined with favorable tax conditions, Antigua and Barbuda has become a haven for Internet gambling operations.
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BACK TO TOP | | GAMBLING SERVICES IN CYPRUS
The Republic of Cyprus joined the European Union in 2004. Cyprus has a legal framework dealing with all facets of gambling, which is generally prohibitive and monopolistic in nature. These restrictive gambling policies may hinder the growth of foreign gambling operators in Cyprus to the detriment of the country’s economy.
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BACK TO TOP | | REMOTE GAMING LEGISLATION IN MALTA ATTRACTS GAMBLING ACTIVITIES
Malta is the first EU member state to institute remote gaming legislation. The Remote Gaming Regulations 2004 includes licensing, monitoring and player protection standards. The gaming taxes in Malta vary based on the license type.
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BACK TO TOP | | LICENSING REMOTE GAMING OPERATIONS IN MALTA
To operate remote gaming services from Malta, an appropriate license must first be attained. The Remote Gaming Regulations 2004 have extended the types of licensed gambling operations that can be processed through Malta to include online gaming, in addition to traditional fixed odds operations. Licensees are expected to operate in compliance with the Lotteries and Other Games Act 2001 (LOGA) and the Regulations, as well as anti-money laundering legislation, e-commerce legislation and other relevant law.
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| | | | CHAPTER 2: Online Gambling and Taxation: |
| | | | REGULATING AND TAXING ONLINE GAMBLING IN BELIZE
Gambling has become a financially viable sector of the entertainment industry to which providers of e-commerce activities are attracted. Low-tax jurisdictions buoy their economies by creating havens for businesses such as online gambling companies that are restricted in developed countries. Belize aspires to follow the path of other Caribbean countries.
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BACK TO TOP | | ECOGRA’S ROLE IN ONLINE GAMBLING
The European Union (EU) is adopting a regulatory approach to online gambling, unlike the United States which bans online gambling. The EU has considered the tax revenue contribution of the online gambling industry that will be forgone in the case that it is banned, apart from the concern over loosing regulatory control over the industry. Along with governmental efforts, non-profit-oriented organizations like eCommerce and Online Gaming Regulation and Assurance (eCOGRA) are contributing to the standardization of the online gambling industry.
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BACK TO TOP | | REGULATING TAXATION OF ONLINE GAMBLING IN AUSTRALIA
Subject to certain regulations, online gambling is legal in Australia. But, for example, it is illegal for online gambling operators in Australia to solicit or accept wagers from people in the United States. In addition, the Interactive Gambling Act prohibits the access of Australian residents to certain interactive gambling sites. It allows interactive sports betting and wagering services, but stipulates penalties for providing interactive gambling services to a customer physically present in Australia. An interactive gambling tax is paid by a licensee for each authorized game conducted in Australia.
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BACK TO TOP | | ESTONIA REGULATES ITS GAMBLING INDUSTRY
Estonia is one of the European nations currently following the general European trend in regulating and controlling the gambling industry. The state has a quasi-monopoly in gambling; Article 2 of Estonia’s Law on Gambling authorizes only the state to offer gambling services in Estonia, though the state can delegate this right by issuing licenses. Gambling licenses may be granted to state-owned enterprises only. Gambling licensees must follow strict gambling rules on their services and marketing. This article provides and overview of Estonia’s gambling industry, its legal framework and marketing rules.
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BACK TO TOP | | THE TAXATION OF ONLINE GAMBLING IN HUNGARY
Several different types of gambling are conducted through the Internet in Hungary. They are taxed depending on the type of operation. Gambling is legal in Hungary. Online gambling organizations in Hungary are required to file tax returns and pay taxes on the basis of self-assessment. The tax rates vary for different types of gambling operations, including: a casino, money-winning and gambling machines, draws, and continuously organized totalizer-type betting.
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BACK TO TOP | | TAXING HORSE RACING, THE LOTTERY, AND BETTING IN GERMANY
German law defines the distinctive criteria of “games of chance” by case laws, doctrines and interstate agreements. Horse racing and lotteries fall within the framework of games of chance, and are thus taxed. Apart from taxes, levies are also charged for granting licenses to gaming operators.
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BACK TO TOP | | THE TAXATION OF GAMING REVENUE IN GERMANY
Gaming operators in Germany have to pay Turnover Tax, Corporate Income Tax, Entertainment Tax, Trade Tax and Income Tax on their gaming revenue. German federal legislation and länder legislation is taxing gambling activities under every possible taxing statute. Turnover Tax, Corporate Income Tax, Entertainment Tax, Trade Tax and Income Tax are some of the taxes levied on gaming revenue.
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BACK TO TOP | | IS ONLINE GAMBLING LEGAL IN SOUTH AFRICA?
South Africa is in the process of regulating online gambling and ultimately the South African Department of Trade and Industry intends to make it legal. The gambling activities that are not allowed by the National Gambling Act and the gambling locations that are not licensed for gambling activities are illegal and thus their usage and operation amount to criminal offences.
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BACK TO TOP | | THE CASINO GAMBLING TAX IN GERMANY
Casinos (kursaal) in Germany are facing a heavy tax burden. The kursaal levy, along with the taxes owed, is removing almost 80% of casino revenues, leaving only meager gains for operators. Länder legislation determines the tax rate, pursuant to their authority under the German Constitution.
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BACK TO TOP | | ESTONIAN STRUCTURE OF GAMBLING TAXATION
The Republic of Estonia has a licensing monopoly in the gambling industry. Public limited companies and limited liability companies satisfying stipulated criteria are allowed to apply for gambling activity licenses. The State Fees Act also includes provisions allowing the government to earn revenue from certain gambling activities.
A Gambling Tax is paid by way of purchasing revenue stamps that need to be placed on gambling tables and gambling machines. Provisions for proper allocation and distribution of revenues for social causes are also present in the Gambling Tax Act.
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| | | | E-payments without frontiers
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BACK TO TOP | | EU Direct Taxation: Introduction
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BACK TO TOP | | VAT on Electronic Commerce
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BACK TO TOP | | VAT rates applied in the members states of the European Community
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BACK TO TOP | | The European Commission rushes to extend E-Commerce VAT Directive
The European Commission is working to extend the application of the E-Commerce VAT Directive until December 31st, 2008. The expiration of the Directive – scheduled for review by June 30th, 2006 – would force European Union suppliers to pay taxes for services offered to clients outside of the EU and face competition within the EU from suppliers from third countries, according to Commissioners working on the issue.
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BACK TO TOP | | Offshore financial centres are sharing more information
according to the OECD Global Forum on Taxation (GTF). OECD countries are devoting efforts to get international co-operation to reduce tax evasion and increase transparency in taxation matters around the world. One of the OECD’s goals is to increase information sharing among countries, especially those so-called offshore financial centres.
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