Online gambling (also known as iGaming[1] or iGambling) 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.[2] Today, the market is worth around $40 billion globally each year, according to various estimates.[3][4]
Many countries restrict or ban online gambling. However, it is legal in some states of the United States, some provinces in Canada, most countries in 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 to provide services or advertise to residents there. Examples of such authorities include the United Kingdom Gambling Commission[5] 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.[6] In Asia, online gambling is legal in the Philippines with the Philippine Amusement & Gaming Corporation or PAGCOR as the regulator while the Special Administrative Region of Macau was long considered a tax haven and known base for gambling operators in the region.[7] However, in 2018, the EU removed Macau from their list of blacklisted tax havens.[8]