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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


Investing in a U.S. Real Estate Partnership as a Foreign Investor? Here's What you Need To Know
Investing in U.S. real estate presents a valuable opportunity for foreign investors eager to diversify their portfolios and tap into one of the world's largest property markets. Yet, the complex tax landscape that accompanies such investments can be daunting.

Andrea Ricci, CPA
Sep 20, 20255 min read


Understanding Form 5472 and Its IRS Filing Requirements
If you are a foreign owner of a business operating in the U.S., you may feel overwhelmed by the tax requirements. One important form you must understand is Form 5472

Andrea Ricci, CPA
Aug 29, 20254 min read


Understanding ITIN: A Comprehensive Guide to Obtaining One Through a CAA
In today's global economy, understanding taxation can feel overwhelming, especially for non-resident aliens and foreign nationals living in the United States. A crucial tool in this process is the Individual Taxpayer Identification Number (ITIN).

Andrea Ricci, CPA
Aug 21, 20255 min read
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