Tangibility
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Tangibility is the property of being able to be perceived, especially by the sense of touch.<ref>Template:Cite web</ref><ref>Template:Cite web</ref> Metaphorically, something can also be said to be "cognitively tangible" if one can easily understand it.<ref name=":1">Template:Cite book</ref>
Law
In criminal law, one of the elements of an offense of larceny is that the stolen property must be tangible.Template:Cn
In the context of intellectual property, expression in tangible form is one of the requirements for copyright protection.<ref>Template:Cite web</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">Template:Cite web</ref> This includes literary works, music, dramatic works, pantomimes, choreography, films, sound recordings, and architectural works.<ref name=":0" />
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.Template:Cn
Business
In the context of business, the tangibility of products and services lies on a spectrum between pure goods and pure services.<ref name=":2">Template:Cite book</ref> For example, bread and television are considered tangible goods, whereas air travel and investment banking are considered intangible services.<ref name=":2" />
Tangibility may have both negative and positive effects on a business.<ref name=":3">Template:Cite book</ref> For example, in the Pakistani textile industry, the tangibility ratio negatively correlates with return on assets.<ref name=":3" /> However, tangibility can also make handling conflicts easier from the point of view of agency theory.<ref name=":3" />
In other fields
The concept of tangibility can be used in software design. For example, this idea helped shape the Onboard Context-Sensitive Information System (OCSIS) developed for use by airplane pilots.<ref name=":1" /> In particular, it helped decide whether or not OCSIS should be handheld, or how it should display the weather.<ref name=":1" />