Mining in the Nordic Countries
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Mining in the Nordic Countries

A comparative review of legislation and taxation

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.

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Author(s):
Nordic Council of Ministers

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The last few years have been dramatic for the Nordic mining industry. Surging commodity prices have led to a large increase in exploration and extraction of minerals. In many cases, this has been welcomed locally as a source of new jobs and development opportunities. But it has also sparked conflict, especially in areas where mines potentially compete for land with other sectors and stakeholders. Thus, mining and sustainable development has become a popular and contentious topic for discussion in the Nordic region just like elsewhere.