Fixed Base (Tax) Law and Legal Definition
Fixed Base is a term used in the Organization for Economic Co-operation and Development (OECD) and UN (United Nations) model tax treaties in the context of independent personal services. The fixed base provision attributes the right to tax income from independent personal services to the "other" country (i.e. the source country) if the taxpayer has a fixed base available to him in that country and income is attributable to that fixed base.
