Note 14.

Income Taxes

The Company recorded income tax expenses of approximately $129,000 and $15,000 and $166,000 and $45,000 for the three-month and nine-month periods ended September 30, 2015 and 2014, respectively. The Company’s effective income tax rates were 8.2% and (6.0)% and 4.6% and (5.2)% for the three-month and nine-month periods ended September 30, 2015 and 2014, respectively. The change in effective tax rate was mainly due to an increase in the consolidated pre-tax income. 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. The Cambodia operations only pay a fixed monthly tax, which is recorded under selling, general and administrative expenses, rather than a tax on income.

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

The Company is subject to income tax examinations by tax authorities in jurisdictions in which it operates. The Company’s 2010 to 2014 United Status income tax returns remain open to examination by the Internal Revenue Service. 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 2013 to 2014 Philippines income tax returns remain open to examination by the Philippines Bureau of Internal Revenue. The Company’s 2008 to 2014 Hong Kong income tax returns remain open to examination by the Hong Kong Inland Revenue Department.