European Gaming Lawyer magazine Autumn 2016 | Page 3

[] Contents 4 IMGL Officers 7 Message from The President 08 Belgium’s VAT on online gaming and betting 12 VAT treatment of gambling etc for off-shore operators 16 Guiding DFS operators across the pond – DFS in supposedly “unregulated” European markets 22 Does Compliance matter? 28 Legislating for Skill Games in Malta 30 Tip pooling in the UK and in the USA 33 iGaming Mergers & Acquisition Q&A CONTACTS International Masters of Gaming Law www.gaminglawmasters.com EDITOR Nick Nocton: [email protected] Designer: Marina Pappa Production & Studio Manager: Craig Young, [email protected] Head of iGaming Business: Alex Pratt, [email protected] Head of Operations: Shona ODonnell, [email protected] SALES Ian Larcombe, [email protected] Pamela Hugill, [email protected] Jake Lemur, [email protected] SUBSCRIPTIONS Account Manager: Jaspal Bambhra, [email protected] Print: Printed in the UK by Pensord Press, www.pensord.co.uk Published by: iGaming Business Ltd, Bedford House, 69-79 Fulham High St, London SW6 3JW, UK. T: [phone] F: [phone] www.igamingbusiness.com. European Gaming Lawyer is published bi-annually © International Masters of Gaming Law 2016. All rights reserved. ISSN 2398-1903. No part of this publication may be reproduced or transmitted in any form or by any means, or stored in any retrieval system of any nature without prior written permission, except for permitted fair dealing under 18 cover feature International Masters of Gaming Law Regulator of the Year, North America 2016 the Copyright Designs and Patents Act 1988. Application for permission for use of copyright material including permission to reproduce extracts in other published works shall be made to the publishers. Full acknowledgement of author, publisher and source must be given. The paper used within this publication has been sourced from a Chain-of-Custody certified manufacturer, operating within international environmental standards such as ISO14001 and EMAS. This is to ensure sustainable sourcing of the raw materials, sustainable production and to minimise our carbon footprint. European Gaming Lawyer | Autumn Issue | 2016 | 3