Gibraltar offers a favourable tax system, good internet connectivity along with a well-developed regulatory system. All gambling operations in Gibraltar require licensing under the Gambling Act 2005. The Gibraltar Regulatory Authority is the Gambling Commissioner under the Gambling Act 2005, and therefore the regulatory body. Good regulation, and being part of the EU is a strong advantage by large operators. The UK has published plans to protect online gamblers from crime and exploitation by banning gambling adverts from poorly regulated countries which specifically mention Gibraltar as an approved location.