Examples of using Fixed base in English and their translations into Chinese
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Ecclesiastic
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Programming
He needs a fixed base.
NG Fixed Base Procedure Trainer.
Aviation Associations/ Fixed Base Operators.
Paragraph 2 applies tomovable property connected with a permanent establishment or a fixed base.
FBO stands for Fixed Base Operator.
(d) Deduction of expenses by a fixed base.
The references to the term" fixed base" in other articles should be deleted.
(alone or together with the whole enterprise) or of such fixed base, may.
In contrast, article 14 requires that the fixed base be regularly available to the taxpayer.
The Fixed Base Operations are also homed here where more than 100 private aircrafts are placed.
Shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.
This includes a fixed base rent only: operating rental costs would be similar to those in current leases.
The current commentaries point out that the term fixed base is analogous to permanent establishment.
Interest shall bedeemed to arise in the State in which the permanent establishment or fixed base is situated.
A full-service fixed base operator(FBO), TAC Air, provides service to general aviation, airline and military operators.
Subparagraph 2(c)of Article 15 should be amended by removing references to the fixed base concept, as follows:.
There are 3,330 fixed base operators, 18“fractional” ownership providers, and 261,806 airframe and power plant specialists.
The system also gives third partymanufacturers the ability to provide upgrade features within the fixed base platform.
This statement has led some commentators to suggest that the term" fixed base" has the same meaning as that of a permanent establishment in article 5.
Such interest shall be deemed toarise in the Contracting State in which the permanent establishment or fixed base is.
GAMA's members also operate repair stations, fixed based operations, pilot and maintenance training facilities and they manage fleets of aircraft.
The company application collects and verifies data from aircraft operators, maintenance organizations,flight schools and fixed base operators.
Establishment or fixed base; then such interest shall bedeemed to arise in the State in which the permanent establishment or fixed base is situated.
The elimination of Article 14 therefore meant that the definition of permanentestablishment became applicable to what previously constituted a fixed base.
ExecuJet, a charter and fixed base operator in Cape Town, is among the companies most experienced at flying to St Helena, weather permitting.
The United Nations commentaries refer to the OECD commentaries andpoint out that deduction of expenses by a fixed base should be allowed under article 14.
Moreover, under article 14, a fixed base must be regularly available to the taxpayer, whereas under article 5(1) a taxpayer' s business must be carried on through the fixed place of business.
One method is to take into consideration the two components of wages: the fixed base and the variable, the latter depending on the results of the enterprise.
For example, the protection against discrimination in article 24(3) applies literally only to permanent establishments;it should apply equally to non-residents providing services through a fixed base.
Source-State taxation is limited to income attributable to the fixed base(under(a)) or income derived from activities performed in the other State(under(b)).