Mining in the Nordic Countries : A comparative review of legislation and taxation

• Main Author: Hojem, Petter
• Format: Book
• Language: English
• Published: Copenhagen 2015
• Subjects: Taxation; Economics; Nationalekonomi; Norway; Iceland
• Online Access: http://urn.kb.se/resolve?urn=urn:nbn:se:norden:org:diva-3983; https://doi.org/10.6027/TN2015-542

The last few years have seen a lot of activity within the Nordic mining industry. New mines have opened, but there have also been cases of bankruptcies. Heightened activity has in turn led to discussions on the role of legislation and taxation in ensuring that mining contributes to sustainable development. At the same time, a number of voluntary sustainability initiatives have appeared. For historic reasons, the Nordic countries share a lot of similarities with regards to legislation. And not least with regards to environmental laws, the EU has contributed to further harmonisation, even among the non-member states Iceland and Norway. Yet important differences exist. Legal revisions are sometimes the result of much-publicised problems, so experiences in each country plays an important role. An overview of taxation also indicates both similarities and differences.