fixed base definition
fixed base in China means a fixed operating place where an individual is engaged in providing certain professional services.
fixed base means a permanent place for the purpose of performing professional services or other activities of an independent nature.
fixed base in Albania means a fixed operating place where an individual is regularly engaged in providing certain professional services.
More Definitions of fixed base
fixed base means a fixed place such as an office or a room, through which the activity of an individual performing independent personal services is wholly or partly carried on.
fixed base in this Agreement means a fixed place for the purpose of the performance of independent personal services by the individual.”
fixed base means a base appointed by the Company as a fixed base. FRMS means the CASA approved Fatigue Risk Management System FWC means Fair Work Commission. Home base means the city and/or geographical area specified in the employee’s letter of employment (or as subsequently varied by transfer) and is the area to which an employee is allocated by the Company for the purpose of commencing and finishing duty, either in the local area or for touring purposes, from the primary domestic airport as per Appendix 1.
fixed base. Rent during the first year of the Extended Term is at the rate of $200,000.00 per year. Fixed Base Rent during each year of the second through fifth years of the Extended Term shall bear the same relation to $200,000.00 as the CPI-U for the January that precedes the lease year bears to the CPI-U for January 1998, subject to the limitation that the Fixed Base Rent for a particular lease year shall not be less than the Fixed Base Rent for the prior lease year nor more that $10,000.00 greater than the Fixed Base Rent for the prior lease year. TENANT to pay/perform/purchase real estate taxes, insurance, utilities, maintenance, non-structural repairs, heat, air conditioning, electric power, water, sewage, snow removal and other similar items. OPTION TO TENANT has an option to purchase the Premises. TENANT also has PURCHASE, a right of first refusal. RIGHT OF FIRST REFUSAL: 5 LEASE OF REAL PROPERTY MASSACHUSETTS COLONY CORPORATION, with an office c/o Vinc▇▇▇ ▇. ▇▇▇▇▇▇▇▇▇, ▇▇6 ▇▇▇▇▇▇▇ ▇▇▇▇▇▇, ▇▇▇▇▇▇▇▇▇▇, ▇▇▇▇▇▇▇▇▇▇▇▇▇ ▇▇▇▇▇, (▇erein, together with its successors and assigns as lessors herein, called "OWNER"), AND ESP CORPORATION, a Delaware business corporation, (herein, together with any corporation succeeding thereto by consolidation, merger or acquisition of its assets substantially as an entity, called "TENANT"), soon to have an address of 375 ▇▇▇▇▇▇▇ ▇▇▇▇▇▇, ▇▇▇▇▇▇▇▇▇▇, ▇▇▇▇▇▇▇▇▇▇▇▇▇ ▇▇▇▇▇, IN CONSIDERATION OF THE RENTS AND COVENANTS HEREIN STIPULATED TO BE PAID AND PERFORMED BY TENANT AND UPON THE TERMS AND CONDITIONS HEREIN SPECIFIED, OWNER HEREBY LEASES TO TENANT, AND TENANT HEREBY LEASES FROM OWNER, THE PREMISES HEREINAFTER DESCRIBED
fixed base means a fixed place of business through which the business of an individual is wholly or partly carried on for the purpose of performing his activities of an independent character.
fixed base. Certificates shall have the meaning specified in Section 6.1 hereof.
fixed base is a concept used for determining liability for income tax on income derived from independent personal services under Article 14 of the U.S.-French income tax convention (Convention Between the United States of America and the French Republic with Respect to Taxes on Income and Property of July 28, 1967) (TIAS 6518), as amended by Protocols of October 12, 1978, and January 17, 1984. In determining the location of a self-employed person’s fixed base, therefore, the person, as well as the U.S. and French social Security agencies, will be able to look to the tax convention. Although the tax convention does not define “fixed base,” the Internal Revenue Service (IRS), in determining the income tax liability of self-employed persons, has generally interpreted the term to be similar to “permanent establishment,” which is defined in Article 4 of the convention. For purposes of the convention, a permanent establishment generally means “a fixed place of business through which a resident of one of the Contracting States engages in industrial or commercial activity.” Subject to certain specified exclusions, the term includes a seat of management, branch, office, factory, workshop, warehouse, mine, quarry, or other place of extraction of natural resources, or a building site or construction or assembly project which exists for more than 12 months. Although “permanent establishment” is defined in the tax convention only with respect to industrial or commercial activities, IRS has also referred to the term in order to determine the tax liability of self-employed persons engaged in liberal professions (e.g., physicians, attorneys and performing artists). If a person who is self-employed in both the United States and France maintains a fixed base in both countries for more than 183 days during the fiscal year, or does not maintain a fixed base in either country for more than 183 days during the fiscal year, the person will be subject to the social security coverage laws of the country in which he or she is physically present for the greater number of days.