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If the root url is www.whatever.net then the tag would be <base href="http://www.whatever.net/">.
So links on any page that are written for example as <a href="section1/index.php"> when clicked will go to [whatever.net...] even if the page with the link is in another directory.
So if the page with the link was in /abc/xyz/ then the link would not go to [whatever.net...]
Is this the same for Search engine robots, or would they just try and go to /abc/xyz/section1/index.php and ignore the base tag?
I hope I've not made this too complicated...