Fresh Horizons Ltd Kotaro Shimogori Irony

If irony had a place to call home, it would be the online casino industry. All the dodgy affiliate programs, and casino hucksters, is enough to make you wonder, if, the industry is run by crooks.

To ensure we’re on the same page, most casinos online have an affiliate program, which is owned by the casino operator/owner(s). The affiliate programs are usual setup using a separate company name, to what was used for the casino company ownership. These companies are located in tax havens such as British Virgin Islands, to name just one location.

Most casino owners establish a plethora of shelf companies, trust accounts, subsidiaries etc. Any means to help hide the money trail and ultimately, the true ownership of the entire online casino operations.

This, hide the peanut game, is akin to a ‘ball of knotted string‘.

The more igaming entities owned, the larger this “ball of knotted string” becomes. In the case of Fresh Horizons Ltd owning 26+ online casinos, and licensed by Kahnawake Gaming Commission, it seems Fresh Horizon Ltd et al, is so large, they have their own dubious string-factory!

Kotaro Shimogori & Fresh Horizons Ltd

The connection between these two, stems from an alleged US$1.8Mil civil fraud case, brought against Kotaro Shimogori et al, by Fresh Horizons Ltd, at the California Superior Court (Sacramento County). Case Number: 34-2021-00312814-CU-FR-GDS. Dated: December 17’th 2021 (12/17/2021).

  • Defendant: Comcopious California Inc.
  • Defendant: Comcopious Limited, a Hong Hong, China Company
  • Defendant: Does 1-25
  • Plaintiff: Fresh Horizons Limited, a British Virgin Islands Company
  • Defendant: ICANPAY California, Inc., a FTB suspended California Corporation
  • Defendant: Pan Digital Network Limited
  • Defendant: Shimogori, Kotaro

Fresh Horizons Ltd Playing Victim Card

Had to laugh at the sheer audacity of Fresh Horizons, taking out a civil fraud case. Because, its very-own casino affiliate program:, along with its online portal, was busted unethically cross marketing, to tagged affiliate players, without affiliate tags, in April 2011. By all accounts this FRAUD, and SCAM, had been going on since circa 2007.

Casino affiliates surmised, this hoodwink (errrr fraud) is maybe how ITS Management (now ITSM.Digital Darlinghurst, Australia), Casino Rewards, ITS Limited and their other dubious entities, we able to obtain so many Micrograming Casinos, in such a short period of time. If that was the case, that money was stolen from affiliates rightful commissions, thru this tag-less cross marketing fraud.

I was personally hit by this scam, to the tune of approx US $1Mil; over the course of four (4) years. So too were a lot of my casino affiliate peers. We’re not talking chump-change. It was seriously, large amounts, of stolen commissions. If this scam was operating from when it was suggestion (circa 2007), that’s four (4) long years this fraud took place. One of my affiliate friends claims it cost him US$40,000 per month. 100’s of others affiliates had their rightful (promised) life time commission stolen, too. New Zealand Tax Scam

In August 2020 my (contractual) life-time commission, from, was light on by approx US$3,300. When I inquired why? I was told, we are now charging affiliates a % of the total NZ Consumption Tax, which we pay on both player loses and bonuses given. This btw was the 1’st time I’d heard of this Tax garnishing. When I asked for proof, my Affiliate Manager (Renee), sends me some Mickey-Mouse Deloitte link (dated 2016). When I pushed her for an official New Zealand Gov., Inland Revenue documented proof, I was ignored. Ghosted!

Time to starting digging for NZ Tax Consumption information.

Found NZ tax relating to land based casinos, but not the 15% off-shore consumption tax for online casinos. Reiterating (Affiliate Manager Renee) stated in August 2020, that they were now paying a total of 15% NZ consumption tax. And, I was being charged 5.25% of that tax fee.

I’m a pretty decent online-sleuth, if I say so myself.

However, try as I might have, I could not find within the NZ Gov., Inland Revenue Service, any document and or enacted-law, specific to off-shore online gambling. Given the previous scams run by,, with direct association with Fresh Horizons Ltd, ITSM.Digital et al, I had to wonder if this NZ Tax Grab, was just another case of fraud.

In 2024 on NZ Gov. Taxation website, I find this Special Report: Offshore Gambling Duty

Australia and New Zealand Tax Treaty

If it wasn’t obvious, AussieDave (yes that’s me) is an Aussie. I was born here, which makes me a dinky-di Australian citizen. Now Australia has a very close friendship with New Zealand. We fought back to back, shoulder to shoulder, as true blue mates in World War 1. We were known as the ANZAC’s (Australian New Zealand Army Corp). That tradition on mates, has stuck with both countries for over a century now. Here in Australia, there’s plenty of Kiwis. Just like New Zealand is home to lots of Aussies.

Anyway, Australia and New Zealand have a tax-treaty. Which basically means, taxation paid by any citizen of NZ or AU, in another of these two (2) countries, can claim that paid tax as a tax credit in either Australia, New Zealand, or both if eligible. Because I’m an Aussie, and I had money garnished from my Gross Earnings, to pay for a NZ Tax Bill, both New Zealand and Australian Tax laws state, I MUST BE SUPPLIED tax invoices for these garnished NZ Taxes.

My gross earnings at, have been garnished NZ$280,000 in New Zealand Tax. I want my tax invoices. However, to date,, specifically, Renee. M., states in email, because they pay this NZ Tax themselves, they do not have to provide me with these NZ Tax invoices.

If irony had a place to call home, it would be the online casino industry…