@article{2020:djangi_ekila:le_sort_de,
title = {LE SORT DES INCITATIONS FISCALES APPLICABLES AUX INDUSTRIES EXTRACTIVES DANS LES CODES MINIERS CONGOLAIS (RDC) ET GUINEEN TELS QUE REVISES},
year = {2020},
note = {This article is a horizontal analysis of fiscal incentives before and
after the revision of the Mining Codes in DRC and Guinea. This study
is intended to be comparative and critical from the perspective of
better management of the extractive sector and maximization of revenue
for the states under review. Thus, from the presentation of the mining
tax policies in these two countries, through the state of play of
incentives in the different codes before and after the modification,
to the criticisms and perspectives, this study paints a descriptive
table that allows an understanding of what was and what has changed in
the different legislations.},
journal = {KAS African Law Study Library},
pages = {331--349},
author = {Djangi Ekila, Nicole},
volume = {7},
number = {2}
}