TANGIBLE - définition. Qu'est-ce que TANGIBLE
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Qu'est-ce (qui) est TANGIBLE - définition

A LEGAL CONCEPT IN COPYRIGHT LAW
Tangible; Tangibile

tangible         
a.
1.
Tactile, palpable, corporeal, material.
2.
Real, certain, positive, substantial, solid, material, perceptible, sensible, open, plain, obvious.
tangible         
['tan(d)??b(?)l]
¦ adjective
1. perceptible by touch.
2. clear and definite; real.
¦ noun a tangible thing.
Derivatives
tangibility noun
tangibleness noun
tangibly adverb
Origin
C16: from Fr., or from late L. tangibilis, from L. tangere 'to touch'.
Tangible         
·adj Perceptible to the touch; tactile; palpable.
II. Tangible ·adj Capable of being possessed or realized; readily apprehensible by the mind; real; substantial; evident.

Wikipédia

Tangibility

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).

Exemples du corpus de texte pour TANGIBLE
1. That gives us the ratio of tangible capital to tangible assets.
2. But looking at its tangible capital, we find that it finances only 6% of the company‘s tangible assets.
3. Its equity to balance sheet ratio was 31% and its tangible capital financed 23% of its tangible assets.
4. Little tangible results have been evident, however.
5. Fukuda likewise offered assurances without tangible action.