Proposition de loi visant à adapter le Code des impôts sur les revenus 1992 à l'économie numérique.

This legislative proposal aims to update the 1992 income tax code to better reflect the modern digital economy. It seeks to ensure that tax laws are aligned with how value is created and captured by digital businesses in the current technological landscape. The changes primarily affect companies operating in the digital sector and the tax authorities responsible for collecting revenue from digital services.