Le traitement fiscal des investissements miniers varie considérablement selon les pays, et les arrangements sont souvent ad hoc et peu transparents, négociés directement entre les politiciens et les entreprises en dehors du système fiscal et sans lignes directrices claires.
The fiscal treatment of mining investments varies widely across countries, and arrangements are often ad hoc and not very transparent, negotiated directly between politicians and companies outside the tax system and without clear guidelines.
