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Tangibility is the attribute of being easily detectable with 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 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Tangibility」の詳細全文を読む スポンサード リンク
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