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Coal licensing and production tax regimes

Author(s): Simon Walker

Price: £60.00

Systems for the administration and taxation of coal mining operations vary considerably from country to country. Over the past 20-30 years, there has been a massive expansion in coal production in numerous countries, often at the expense of longer-established producers, and this trend seems set to continue. Coal production has not only become international, but also multi-national, with large mining companies operating in a number of countries. Corporate investment requirements have also changed, with the result that companies actively seek opportunities in countries offering what are perceived as favourable licensing and taxation systems. The report reviews the coal exploration, development and production licensing systems used in most of the world?s major hard coal-producing countries, together with the taxation regimes applied to the coal mining industry in these countries. It also addresses the question of production subsidies where these are still used. While not establishing ?league tables? of the systems in use in terms of favourability, it provides a comparison between the licensing, taxation and subsidy systems currently applied in established, recently developed and potential future suppliers of coal to the international market. Author(s) Simon Walker Date July 1998 No. Pages 49 No. Figures 0 No. Tables 16

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