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Tangibility

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Tangibilityis the property of being able to be perceived by touch. A commonplace understanding of "tangibility" renders it as an attribute allowing something to beperceptibleto thesenses.

Incriminal law,one of the elements of anoffenseoflarcenyis that the stolenpropertymust be tangible.

In the context ofintellectual property,expression in tangible form is one of the requirements forcopyrightprotection.

In the context ofinternational tax law,article 5(1) of theOECDModel Tax Treaty requires to date a permanent establishment to consist of atangibleplace of business. This is problematic concerning the taxation of theDigital Economy.

In the context oftrade,"tangibles" are physical goods (as opposed to "intangible"servicesandsoftware).

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References

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