Online gambling is any kind of gambling conducted on the internet. This includes virtual poker, casinos, and sports betting. The first online gambling venue opened to the general public was ticketing for the Liechtenstein International Lottery in October 1994.[1] Today, the market is worth around $40 billion globally each year, according to various estimates.[2][3]
Many countries restrict or ban online gambling. However, it is legal in some states of the United States, some provinces in Canada, most countries of the European Union, and several nations in the Caribbean.
In many legal markets, online gambling service providers are required by law to have some form of license provide services or advertise to residents there. For example, the United Kingdom Gambling Commission[4] or the Pennsylvania Gaming Control Board in the US.
Many online casinos and gambling companies around the world choose to base themselves in tax havens near their main markets. These destinations include Gibraltar, Malta, and Alderney in Europe,[5] and, in Asia, the Special Administrative Region of Macau was long considered a tax haven and known base for gambling operators in the region.[6] However, in 2018, the EU removed Macau from their list of blacklisted tax havens.[7]
^Williams, Robert J.; Wood, Robert T. (30 August 2007). Internet Gambling: A Comprehensive Review and Synthesis of the Literature (Report). Guelph, Ontario, Canada: Ontario Problem Gambling Research Centre. hdl:10133/432.
^"Global online gambling industry size 2009-2024". Statista. Retrieved 22 January 2020.
^"Online Gaming Sector Report" (PDF). Edison Investment Research. 10 July 2019. Archived from the original (PDF) on 23 September 2020.
^"What we do". www.gamblingcommission.gov.uk. Retrieved 19 February 2024.
^"Under the microscope: Gambling tax havens". Euro Weekly News Spain. 13 March 2019. Retrieved 20 February 2024.
^"Quick Take: Is Macau a Tax Haven? You Bet, EU Says". Caixin Global. 7 December 2017. Retrieved 20 February 2024.
^Yi Wei Wong (13 March 2019). "Macau | City stays off EU tax haven list". Macau Business. Retrieved 20 February 2024.
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