[mensetmanusman]

The oil industry pays 10s of billions in taxes.

Any disagreement in how much they should be taxed (e.g. 10,20,30,50,90%) can be considered a subsidy.

What people are mostly concerned with is whether a subsidy is distorting via over production. E.g. when China entered the market in solar, most western solar companies following stricter environmental protection requirements went out of business.