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
Perception () is the organization, identification, and interpretation of sensory information in order to represent and understand the presented information or environment. All perception involves signals that go through the nervous system ...
to the
senses.
In
criminal law
Criminal law is the body of law that relates to crime. It prescribes conduct perceived as threatening, harmful, or otherwise endangering to the property, health, safety, and moral welfare of people inclusive of one's self. Most criminal law i ...
, one of the elements of an
offense
Offense or offence may refer to:
Common meanings
* Offense or crime, a violation of penal law
* An insult, or negative feeling in response to a perceived insult
* An attack, a proactive offensive engagement
* Sin, an act that violates a known m ...
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
The digital economy is a portmanteau of digital computing and economy, and is an umbrella term that describes how traditional Brick and mortar, brick-and-mortar economic activities (production, distribution, trade) are being transformed by Interne ...
.
In the context of
trade, "tangibles" are physical goods (as opposed to "intangible"
service
Service may refer to:
Activities
* Administrative service, a required part of the workload of university faculty
* Civil service, the body of employees of a government
* Community service, volunteer service for the benefit of a community or a pu ...
s and
software).
See also
*
Tangible property
*
Tangible media
*
Tangible user interface
*
Tangible investment
*
Tangible common equity
References
Legal terminology
{{Law-term-stub