At the times when the principle was conveyed the potential distortions resulting from that reverted application were minimal as it resulted in the tax accruing to the country of consumption.
Laikā, kad ieviesa šo principu, iespējamie sagrozījumi, kas varētu rasties no šīs reversās aplikšanas ar nodokli, bija minimāli, jo nodokļa ieņēmumi nonāca patēriņa valstī.