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According to the philosopher Piyush Mathur (2017), "Tangibility is the property that a phenomenon exhibits if it has and/or transports mass and/or energy and/or momentum."
A commonplace understanding of "tangibility" renders it as an attribute allowing something to be perceptible to the senses.
In the context of international tax law, art. 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.
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