Finland fiscal regime report outlines governing bodies, governing laws, mining licenses/permits and compensation, permit holder obligations, compensation and collateral and key fiscal terms covering 11 commodities: coal, iron ore, copper, zinc, gold, silver, nickel, chromium, lead, uranium and platinum.
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The country’s mining industry is governed by the Geological Survey of Finland (GTK) and the Finnish Safety and Chemicals Agency (Tukes). The Mining Act and Environmental Protection Act are the main laws regulating the mining industry.
The report outlines Finland’s governing bodies, governing laws, mining licenses/permits and compensation, permit holder obligations, compensation and collateral and key fiscal terms which includes Fees and Charges, Corporate Income Tax, Capital Gain Tax, Loss Carry Forward, Depreciation, Real Property Tax, Withholding Tax, Value Added Tax, VAT.
Reasons to buy
Gain an overview of Finland’s mining fiscal regime.
The Geological Survey of Finland (GTK) is an authoritative agency under the Ministry of Employment and the Economy (MEE) for mining activities in Finland.
The Finnish Safety and Chemicals Agency (Tukes) is the main authority for supervising mining activities in Finland. The Ministry of Employment and Economy (MEE) was previously responsible for governing the mining sector.
The Mining Act (621/2011) came into force on July 1, 2011. Its purpose is to promote mining activities, organize sustainable exploration, ensure mine safety, and reduce and combat activities that would adversely affect safety.
The Environmental Protection Act 4.2.2000/86 ensures the protection, elimination, and reduction of damage caused by pollution in Finland.
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Table of Contents
1 Executive Summary
2 The Finnish Mining Industry – Governing Bodies
2.1 Geological Survey of Finland (GTK)
2.2 Finnish Safety and Chemicals Agency (Tukes)
3 The Finnish Mining Industry – Governing Laws
3.1 The Mining Act
3.2 Environmental Protection Act
4 The Finnish Mining Industry – Mining Licenses/Permits and Compensation
4.1 Exploration Permit
4.2 Annual Compensation – Gold Mining
4.3 Mining Permit
5 The Finnish Mining Industry – Permit Holder Obligations, Compensations and Collateral
5.2 Compensations and Collateral
5.3 Annual Compensation – Gold Mining
5.3.1 Claim compensation
5.3.2 Gold panning compensation
5.3.3 Mining concession area fee
6 The Finnish Mining Industry – Key Fiscal Terms
6.1 Fees and Charges
6.2 Corporate Income Tax
6.3 Capital Gain Tax
6.4 Loss Carry Forward
6.6 Real Property Tax
6.7 Withholding Tax
6.8 Value Added Tax
7.1 What is this Report About?
7.3 Secondary Research
7.4 Primary Research
List of Tables
Table 1: The Mining Industry in Finland – Fiscal Regime Terms and Other Taxes (%), 2014
Table 2: The Mining Industry in Finland – Fees and Charges (EUR), 2014
List of Figures
Figure 1: The Mining Industry in Finland – Commodity Mines at Different Stages (Number of Mines), 2014
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