Tangibility

According to the philosopher Piyush Mathur (2017), "Tangibility is the property that a phenomenon exhibits if it has and/or transports mass and/or energy and/or momentum."

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, art. 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.

See also

• Tangible property
• Tangible media