umfaßt auch den Sonderfall des "non-reciprocal restricted origin principle", für das Lockwood, de Mesa und Myles (1994b …The note shows that the equivalence property of VAT regimes can be extended to mixed origin / destination regimes with … a common border tax, which contain the non-reciprocal restricted origin principle of Lockwood/de Meza/Myles (1994a) as a …