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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).
In law, tangible property is property that can be touched, and includes both real property and personal property (or moveable property), and stands in distinction to intangible property. [ citation needed ]
A tangible good like an apple differs from an intangible good like information due to the impossibility of a person to physically hold the latter, whereas the former occupies physical space. Intangible goods differ from services in that final (intangible) goods are transferable and can be traded, whereas a service cannot.
A useful object that can satisfy a want or need (a use value); this is the object valued from the point of view of consuming or using it, referring to its observable material form, i.e., the tangible, observable characteristics it has that make it useful, and therefore valued by people, even if the use is only symbolic.
Most investors are familiar with the P/E Ratio, but fewer are comfortable with a metric like Tangible Book Value. In this segment of The Motley Fool's financials-focused show, Where the Money Is ...
Cultural property includes the physical, or "tangible" cultural heritage, such as artworks. These are generally split into two groups of movable and immovable heritage. Immovable heritage includes buildings (which themselves may include installed art such as organs, stained glass windows, and frescos), large industrial installations, residential projects, or other historic places and monum
Goods are items that are usually (but not always) tangible, such as pens or apples. Services are activities provided by other people, such as teachers or barbers.Taken together, it is the production, distribution, and consumption of goods and services which underpins all economic activity and trade.
the right to use the good; the right to earn income from the good; the right to transfer the good to others, alter it, abandon it, or destroy it (the right to ownership cessation) Economists such as Adam Smith stress that the expectation of profit from "improving one's stock of capital" rests on the concept of private property rights. [7]