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Tangibility is the property of being able to be perceived by touch. A commonplace understanding of "tangibility" renders it as an attribute allowing something to be perceptible to the senses.
In criminal law, one of the elements of an offense of larceny is that the stolen property must be tangible.
In the context of intellectual property, expression in tangible form is one of the requirements for copyright protection.
In the context of international tax law, article 5(1) of the OECD Model Tax Treaty requires to date a permanent establishment to consist of a tangible place of business. This is problematic concerning the taxation of the Digital Economy.
In the context of trade, "tangibles" are physical goods (as opposed to "intangible" services and software).
See also
- Tangible property
- Tangible media
- Tangible user interface
- Tangible investment
- Tangible common equity
References
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This article needs additional citations for verification Please help improve this article by adding citations to reliable sources Unsourced material may be challenged and removed Find sources Tangibility news newspapers books scholar JSTOR March 2019 Learn how and when to remove this message Look up tangible in Wiktionary the free dictionary Tangibility is the property of being able to be perceived by touch A commonplace understanding of tangibility renders it as an attribute allowing something to be perceptible to the senses In criminal law one of the elements of an offense of larceny is that the stolen property must be tangible In the context of intellectual property expression in tangible form is one of the requirements for copyright protection In the context of international tax law article 5 1 of the OECD Model Tax Treaty requires to date a permanent establishment to consist of a tangible place of business This is problematic concerning the taxation of the Digital Economy In the context of trade tangibles are physical goods as opposed to intangible services and software See alsoTangible property Tangible media Tangible user interface Tangible investment Tangible common equityReferencesThis legal term article is a stub You can help Wikipedia by expanding it vte
