Start directly next to a door or in a corner and measure the first line of baseboard or quarter round.
Should wall tiles be placed directly above baseboard.
Normally this area is underneath the baseboard trim.
Always install the ceramic tile floor before installing the wall baseboard trim.
An overflowing toilet can dump a lot of water on the floor and a bead of clear silicone caulk can keep that water from leaking into the wall and running down to a finished ceiling below where it can do a lot of damage.
If you remove the baseboards another option is to replace them with matching bullnose tile instead of wood.
If you replace the baseboards you can stop the tile about 1 4 from the wall and cover the gap with the trim.
Expansion joints in the floor.
As such while tiling directly over wood of any kind is generally frowned upon in the tile industry you can tile over a wood paneled wall as long as the proper adhesives are used because the movement is negligible.
If the tile floor is in a bathroom or toilet room then yes you really should.
If you tile up to the baseboards leave a 1 4 gap next to the baseboard and fill the space with caulk that matches the grout.
You must be able to caulk the space between the wall and the ceramic tile floor.
With walls this is also true but it is less important than with a floor installation where foot traffic is a constant concern.
Cut a piece to size with a miter saw.