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.


Value added tax
Financial services
VAT

UN IMF Wp-04-119