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Эти БК называют «офшорными», так как обычно они регистрируются в офшорной зоне и используют лицензию в странах наподобие Кюрасао, Гибралтара, Мальты или острова Мэн. Никаких налоговых отчислений в стране своей основной работы такие компании не уплачивают. ЦУПИС (Центр учета переводов интерактивных ставок) – организация, являющаяся посредником между игроками и БК на легальном беттинг-рынке, одновременно выступая в качестве налогового агента со стороны государства. Все финансовые переводы между БК и клиентами на легальном рынке проходят через ЦУПИС, что позволяет своевременно взимать налог в размере 13% с выигрыша в БК.

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