[xsl] How to count elments which have specific sub element

Hi 
<elements> 
....
 <TaxTotal>
  <otherAmount>22.00</otherAmount>
 </TaxTotal>
 .......
 <TaxTotal>
  <otherAmount>90.00</otherAmount>
 </TaxTotal>
 <TaxTotal>
      .....
  <Amount>44.00</Amount>
  </TaxSubtotal>
 </TaxTotal>
 <TaxTotal>
  .....
  <Amount>10.00</Amount>
  </TaxSubtotal>
 </TaxTotal>
 ......
</elements> 
---------------------
How can I count ONLY the  TaxTotal elements which HAS Amount
I tried Count(TaxTotal/cbc:RoundingAmount) but it is wrong as expctted!
??

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