As far as i know Capital Gains in Mali is taxed at the Corporate...

As far as i know Capital Gains in Mali is taxed at the Corporate rate of 35%.
Generally, :
Capital Proceeds is the amount you receive from the sale of the asset.
Cost Base is the total of the purchase price plus any associated costs of acquiring, holding, and selling the asset.
In relation to any tax i think we would have paid a mountain of money holding, ie improving the value Goulamina. prior to sale, ie half the cost of the build plus all admin costs since incorporation.
Mali being Mali will not make this easy.
No doubt Mali will take it both ways. For compensation purposes FFX and LLL are one. For tax purposes they will insist the money spent by FFX in exploration right through to transfer to LLL is not deductible for Capital gains purposes as FFX and LLL are separate. FFX would have spent a mountain of money.
Its complicated. The ATO ruling said the FFX hare price on the relevant date (6/6/22) shall be proportioned as $0.5909 to each LLL share and $0.4091 for each FFX share. Whether that will be the LLL cost base (value of Goulamina) on 6/6/22) or whether Mali will insist the cost base is nil??
In Aus that would be the cost base then add holding costs eg plant build costs etc then deduct from the sale price.