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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