
Betting and Gaming
The betting and gaming business thrives at the highly regulated intersection of law and international commerce.
Traditional bricks-and-mortar gaming is evolving in response to changing economic realities, as new jurisdictions open their doors and as traditional markets come under pressure. Online gaming, with its inherently international reach, presents unique legal challenges as jurisdictions continually reevaluate whether and how to permit and regulate online wagering.
Our lawyers advise gaming and non-gaming entities, including private and institutional investors and government agencies, with respect to the development, interpretation, and application of laws, regulations, and precedent. We facilitate interaction with, and regularly appear before, licensing commissions in a variety of jurisdictions. Our experienced Betting and Gaming lawyers advise a broad spectrum of clients on issues related to tribal gaming in the United States. We have industry-specific experience in traditional gaming, as well as with respect to the tribal and online sectors. Our pertinent experience includes risk management, loss mitigation, compliance counseling, and litigation. We have also advised international gaming concerns with respect to employment and intellectual property matters and have developed an internationally recognized depth of experience advising clients seeking to offer online gaming opportunities to US citizens.
Our lawyers stay current, to better serve our clients. We actively monitor legal and business developments impacting the betting and gaming sector, not just in the US but around the world. Our team of gaming lawyers located in the US, the European Union, and Asia, is committed to our clients' long-term success. We are also active within the sector, and regularly publish and speak on topics of interest to operators, investors, and others with an interest in traditional, tribal, and online gaming.
Thought Leadership
On Monday, 16 June 2025, the Senate Finance Committee released its version of the Section 899 retaliatory tax provisions that also are included in the “One Big Beautiful Bill Act” that was passed by the House of Representatives on 22 May 2025.
This alert describes the persons who would be subject to the changes contained in Code Section 899, the consequences of being subject to this proposed new Code section, and some of the impacts this provision would have on certain cross-border transactions.
Retaliatory tax provisions contained in H.R. 1, the “One Big Beautiful Bill Act” that recently passed the US House of Representatives, if enacted, would drastically impact common cross-border transactions, including US operations of foreign multinational groups and inbound investments.
The Trump administration has identified growth in the nuclear energy industry as a critical component of the President’s campaign to establish American energy dominance and meet the rapidly increasing need for power.