Inside Asian Gaming

INSIDE ASIAN GAMING | March 2010 40 Regulation Betting on Europe – Part 2 Tax regimes for gambling operators in the EU and beyond A s explained in January’s article by April Carr of Olswang LLP, regulation and tax are fundamental issues for gambling operators considering establishing a presence in Europe. January’s article focused on the licensing regimes in the countries that currently permit operators to offer gambling services. This article considers the different approaches to taxation taken by jurisdictions that commonly play host to gambling operators. That said, regulation and tax should not be considered in isolation from each other. Regulatory and tax policies have both shaped the landscape of the European gambling market today and continue to have an impact on operators and their businesses, albeit at times in different ways.