Editing Tangibility (section)

== Law ==
In [[criminal law]], one of the elements of an [[offence (law)|offense]] of [[larceny]] is that the stolen [[property]] must be tangible.{{Cn|date=April 2025}}

In the context of [[intellectual property]], expression in tangible form is one of the requirements for [[copyright]] protection.<ref>{{Cite web |title=What is Copyright? {{!}} U.S. Copyright Office |url=https://www.copyright.gov/what-is-copyright/ |access-date=2025-04-04 |website=www.copyright.gov}}</ref> For example, in the United States, [[Title 17 of the United States Code]], Section 102, states that a work becomes copyrighted when "fixed in any tangible medium of expression".<ref name=":0">{{Cite web |title=17 U.S. Code § 102 - Subject matter of copyright: In general |url=https://www.law.cornell.edu/uscode/text/17/102 |access-date=2025-04-04 |website=LII / Legal Information Institute |language=en}}</ref> This includes [[literary works]], [[music]], [[dramatic works]], [[pantomimes]], [[choreography]], [[films]], [[sound recordings]], and [[architectural works]].<ref name=":0" />

In the context of [[International taxation|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]].{{Cn|date=April 2025}}