215 activities. The term `fixed base' has therefore been used.

The annual lease cost with a fixed base rent would total $24.8 million.

Some members from developing countries also expressed support for the fixed base criterion.

Though the presence of a fixed base gives the right to tax, the amount of income that is subject to tax is limited to that which is attributable to the fixed base.

This includes a fixed base rent only: operating rental costs would be similar to those in current leases.

The remaining structures of UNITA within Angola are military and the fixed bases have become fewer and fewer.

- We'll get you fixed up. - Field base?

Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.

Also, with a fixed base index, low rates of inflation could reflect a large proportion of relative price changes, apart from the Balassa-Samuelson effect.

The OECD version only applies if the obligation on which the interest is paid is effectively connected with the permanent establishment or fixed base.