Because there is no central regulatory authority in most cases, offshore betting sites must live up to high standards of fairness and integrity. Offshore sportsbook odds must be competitive with the ones offered on the mainland. They are often even better to make such betting sites competitive. However, the best offshore sportsbooks pay smaller taxes, which allows them to adjust the odds and offer smaller vigorish fees, which makes it rather easy for them to establish a strong reputation and fair odds and lines. We make sure to double-check for these as we go along.