Tangibility

Tangibility is the property of being fine to be perceived by touch. A commonplace apprehension of "tangibility" renders it as an assigns 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 make is one of the requirements for copyright protection.

In the context of international tax law, article 51 of the OECD proceeds example 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.