<<<OED2 says that Du. <baas> 'master' was formerly 'uncle' and
is "supposed to be related to Ger. _base_ female cousin, OHG
_basa_ 'aunt'".<<<
I checked out three Dutch etymological dictionaries:
1. Vercouille (1925): Baas < father's brother, basa, father's sister.
Followed by the rather peculiar explanation that the PIE word was a compound
with *pater-, and that initial *p- changed to b, rather than to f.
2. Van Wijck/Haeringen (1949): the link with basa is very uncertain
3. Van Dale (2000): Eymology unknown.
Groetjes,
Frank
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