The BASE element is optional, and has only a start tag. It represents the URL for the document and is used to expand relative URLs found inside the document. Sometimes this is needed, for example, when a single document is on two servers, or has several different paths. The HREF attribute specifies the URL.
The BASE element may contain a TARGET attribute to name a frame or start a new window. Frames are covered in the advanced section.
Example markup:
| <BASE HREF="http://www.mycompany.com/" TARGET="_blank"> |
Effect:
| All relative links are treated as if they were prepended with "http://www.mycompany.com/"; the document appears in an empty window. |