This article needs additional citations for verification. Please help improve this articlebyadding 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) |
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.
Incriminal law, one of the elements of an offenseoflarceny 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).
 | This legal term article is a stub. You can help Wikipedia by expanding it. |