tangible, touchable (adj)

perceptible by the senses especially the sense of touch

"skin with a tangible roughness"

real, tangible (adj)

capable of being treated as fact

"tangible evidence"; "his brief time as Prime Minister brought few real benefits to the poor"

tangible (adj)

(of especially business assets) having physical substance and intrinsic monetary value

"tangible property like real estate"; "tangible assets such as machinery"

palpable, tangible (adj)

capable of being perceived; especially capable of being handled or touched or felt

"a barely palpable dust"; "felt sudden anger in a palpable wave"; "the air was warm and close--palpable as cotton"; "a palpable lie"

tangible (Noun)

real or concrete results

tangible (Adjective)

touchable; able to be touched or felt; perceptible by the sense of touch; palpable

tangible (Adjective)

possible to be treated as fact; real or concrete

tangible (Adjective)

comprehensible by the mind; understandable

tangible

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. 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, 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).