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What is a Merchant of Record (MoR)? And Why it is important for High Risk Merchants
A Merchant of Record (MoR) is the legal entity that is considered the seller to the end customer—it’s the name that typically appears on the customer’s card/bank statement and it takes responsibility for the transaction, including handling refunds and chargebacks and other payment-related liabilities.

Andrea Ricci, CPA
Jan 134 min read


5 Tips for Opening a Merchant Account for High-Risk Businesses
If you run an adult website or an online casino, you already know the truth: payments are often harder than traffic, content, or even compliance. Banks and processors don’t just look at your revenue—they look at chargeback risk, regulatory exposure, card network rules, reputation, and how “clean” your operational setup is. The good news: high-risk merchant accounts are absolutely doable!

Andrea Ricci, CPA
Jan 124 min read


The “Western Sahara Gambling License” Scam: What It Is, Why It’s Risky, and How to Spot It
If you’ve spent any time around iGaming, you already know the playbook: a “new jurisdiction” appears, promises fast approval, low fees, minimal due diligence, and a license that supposedly opens doors with banks, payment processors, and partners.
One of the most visible examples right now is the so-called “International Gambling License” marketed under the name “Central Reserve Authority of Western Sahara”

Andrea Ricci, CPA
Dec 18, 20255 min read


The Importance of Having a Rota Internet Casino B2B License
n iGaming, the licensing decision is rarely just a compliance checkbox. It shapes your cost base, your ability to onboard counterparties (platforms, aggregators, game studios, PSPs), and the credibility you can signal to banks and vendors. That’s exactly why the Rota Internet Casino B2B license is worth a serious look.

Andrea Ricci, CPA
Dec 12, 20255 min read


Rota iGaming License vs. Gibraltar iGaming License: A Practical Comparison for Operators
Two jurisdictions that frequently attract the attention of emerging operators are Rota iGaming (Commonwealth of the Northern Mariana Islands) and Gibraltar iGaming (United Kingdom overseas territory). Although both offer pathways to operate legally and to interface with payment providers, the regulatory, tax, and reputational frameworks behind them differ substantially.

Andrea Ricci, CPA
Dec 3, 20254 min read


Understanding Gambling: Key Elements of Consideration, Chance, and Rewards and the Need for a iGaming License
At its core, gambling involves risking something of value, usually money, on an event with an uncertain outcome. The goal is to win a prize or reward, which can also be monetary or non-monetary. To understand gambling fully, it’s important to look at its three key components.

Andrea Ricci, CPA
Nov 24, 20255 min read


Rota vs. Curaçao: A Comprehensive Comparison for Online Casino Licensing
The new Rota casino license offers a U.S. Territory framework with stronger AML, clearer oversight and the option to remain tax-neutral offshore, while Curaçao keeps its edge on ultra-low profit tax and sports betting coverage. Choosing between them depends on whether you prioritise compliance credibility or pure cost efficiency.

Andrea Ricci, CPA
Nov 19, 20257 min read


A Costa Rica Crypto Casino With a Rota License: Zero CNMI Tax, Real Regulation, and a Gateway to the U.S. Financial System
If you are running an online crypto casino in Costa Rica, you should seriously consider expanding under a Rota iGaming license. It combines attractive business and tax flexibility with a credible U.S. Territory (CNMI) regulatory framework, while also improving your access to reputable PSPs and merchant account providers.

Andrea Ricci, CPA
Nov 17, 20256 min read


The Tax Framework for the New Rota International iGaming License (2025 Update)
If you’re exploring the Rota iGaming license (sometimes referenced as the Rota online casino license), here’s the operator-focused tax picture you need—what’s due locally in Rota, what’s due CNMI-wide, how timing works, and how these pieces fit together for effective tax planning around Rota iGaming tax.

Andrea Ricci, CPA
Nov 8, 20253 min read


The Advantages of the New CNMI iGaming and Online Casino License for US Territory Gambling
The Commonwealth of the Northern Mariana Islands (CNMI) has launched a new iGaming and online casino license, aiming to attract online gambling operators and improve its economy. This post will examine how this new license benefits both operators and players in this US territory.

Andrea Ricci, CPA
Nov 5, 20254 min read


Examining the Anjouan Gaming License: Unveiling the Scam Behind the Illusion
Online gaming licenses are crucial for establishing the trustworthiness of gambling sites. They act as a reassurance for players, indicating that they are engaging with a regulated entity. However, the Anjouan Online Gaming License has gained a dubious reputation

Andrea Ricci, CPA
Jul 9, 20255 min read


Some Key Considerations Regarding EU Taxation of Digital Businesses
Online businesses in the European Union (EU) are changing rapidly, driven by technology and evolving consumer habits.

Andrea Ricci, CPA
Mar 25, 20254 min read


Navigating the Process: Opening a High Risk Merchant Account with HighRiskPay
HighRiskPay specializes in assisting businesses classified as "high risk" in securing payment processing solutions tailored to their needs

Andrea Ricci, CPA
Mar 12, 20254 min read


Decoding the USA Income Sourcing Rules for Artists and Athletes: A Professional Guide to Federal Income Tax and Tax Return Requirements
Navigating the income sourcing rules for artists and athletes in the United States can feel overwhelming.

Andrea Ricci, CPA
Feb 9, 20254 min read


Unveiling Dominica: A Prime Jurisdiction for Financial Services in the Adult Content Industry
The adult content industry is evolving rapidly, driven by creators seeking innovative and dependable financial solutions.

Andrea Ricci, CPA
Feb 7, 20255 min read


Unveiling the Complexity: Navigating the New Challenges for Curacao Gaming Licensees under the Revised Ordinance on Hazard Games
The landscape of online gaming is changing fast, and Curacao, a leading spot for iGaming licenses, faces major regulatory shifts.

Andrea Ricci, CPA
Feb 3, 20254 min read


Uncovering the Importance of Kahnawake Client Provider Authorization in iGaming: A Professional Perspective
In the fast-paced world of online gaming, staying compliant with regulations is crucial. As the iGaming sector grows, jurisdictions like Kah

Andrea Ricci, CPA
Feb 2, 20254 min read


Uncovering the Impacts: A Comprehensive Analysis of the Major Changes to Gibraltar 2005 Gaming Act in the Context of Gambling Law
The Gibraltar 2005 Gaming Act has been a fundamental part of gambling regulation in Gibraltar.

Andrea Ricci, CPA
Jan 29, 20254 min read


Untangling International Tax: Navigating the Complexities for Remote Businesses
The surge in remote work has revolutionized how businesses operate across borders, offering access to a vast talent pool and new markets

Andrea Ricci, CPA
Dec 10, 20245 min read


What are the International Tax Implications for Businesses Using Virtual Currencies?
With the increasing popularity of digital currencies like Bitcoin and Ethereum, international businesses face a complex web of tax implicati

Andrea Ricci, CPA
Nov 28, 20244 min read
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