30 Int'l Tax J. i (2004)

handle is hein.journals/intaxjo30 and id is 1 raw text is: VOLUME 30, NUMBER 1

INTERNATIONAL
TAX
JOURNAL
Editor-in-Chief: Walter F. O'Conner
Fordam University
Graduate School of Business
Administration
To start your subscription to
International Tax Journal
call 1-800-638-8437

  EDITOR'S  N OTE  ................................... iii
 VAT LEVIED ON DIGITAL SALES
WITHIN EU
PaulJensen  ....................................  1
* JAPANESE TAXATION OF STOCK
OPTIONS ISSUED BY FOREIGN COMPANIES
Atsusbi Oishi .................................. 6
 US TAXATION OF INTERNATIONAL
DIVIDENDS UNDER JGTRRA
Raymond F Wacker .................... 19
* GRASPING THE VALUE OF
INTANGIBLE ASSETS
Phillip A. Beutel and Bryan Ray .... 35
* PROBLEMS IMPLEMENTING
THE VAT IN CHINA
James G. S. Yang and
Robert Zheshi .............................. 46
 EVALUATING THE VAT IN CHINA
Z. Jun  Lin  ...................................   65

WINTER 200A

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