Note 14.

Income Taxes

The Company recorded income tax expenses of $20,000 and $15,000 for the three-month periods ended March 31, 2015 and 2014, respectively. The Company’s effective income tax rates were 3.4% and (1.7)% for the three-month periods ended March 31, 2015 and 2014, respectively. The EGT Cambodia entity and the Company’s subsidiary, which held its discontinued casino operations in Pailin that were sold in October 2014, are income tax exempt and only pay a fixed monthly tax rather than a tax on income. The change in effective tax rate was mainly due to an increase in the consolidated pre-tax income.

The fixed obligation tax arrangement is subject to annual renewal and negotiation. The Company has renewed the fixed obligation tax arrangement for EGT Cambodia for 2015.

The Company has been subjected to income tax examinations by tax authorities in jurisdictions in which it operates.

The Company’s 2009 to 2013 Australian income tax returns remain open to examination by the Australian Taxation Office. The Company’s 2011 to 2014 Cambodian income tax returns remain open to examination by the General Department of Taxation. The Company’s 2011 to 2014 Philippines income tax returns remain open to examination by the Philippines Bureau of Internal Revenue. The Company’s 2007 to 2014 Hong Kong income tax returns remain open to examination by the Hong Kong Inland Revenue Department.