Turnover-Based Taxation Of Online Sports Betting
Over the last decade a number of European governments have moved to introduce local licensing frameworks for online gambling. Where successfully adopted, this approach to regulating online gambling has boosted government coffers at a time of general austerity across Europe.
In the absence of any harmonised international approach, online gambling tax rates can differ significantly from country to country, both in terms of scale and the basis on which they are levied. With this in mind, the following report focuses on the operational challenges associated with turnover-based taxation models, illustrated by several case studies and a comparison of the relative severity of existing turnover and GGR-based regimes across Europe.
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