Zee, Howell H. A new approach to taxing financial intermediation services under a value-added tax / Howell H. Zee - Washington,D.C. : International Monetary Fund (IMF) , 2004 - 18p. : ill. ; 26 cm. - IMF Working Paper No. 04-119 . Includes bibliographical references and index. Subjects--Topical Terms: Value added taxFinancial servicesVAT Gov. Doc. Class. No.: UN IMF Wp-04-119