The report states that if the size of the scam is accurate, then this is the biggest scale casino fraud ever seen. Five executives at Macau casinos were questioned in a survey on how big they anticipated the scale of the problem. The average of their answers represents 78% of the casinos entire VIP gambling business.

The scam involves both the High Roller and the Junket Agent. The Junket Agent is the person responsible for getting the gambler in the casino and actioning their bets.

Side betting, the scam in question, is a form of unreported or secret betting. The high roller will make official bets in the casino and at the same time unreported bets on the side which the junket agent will action. This saves the 40% tax rate on the casinos revenue and brings in higher winnings to the gambler. It also means that local taxpayers are footing the bill.

David Green, a partner at PricewaterhouseCoopers in Macau said "A high tax rate will always provide an incentive for some operators to take revenue 'off the table'".
"Side betting is notoriously difficult to detect; I suspect it affects all casino jurisdictions with VIP operations. It should be recognised for what it is: a financial crime."
Macau as a gambling destination has attracted many Las Vegas casino operators. In terms of revenue it has now overtaken Las Vegas, although this is largely due to the mafia bosses that operate in the area. All being said most people that go to Macau for the casinos would consider it a gaming haven.