In ATM Network, the VBR (Variable Bit Rate) service category is used to accommodate TCP/IP traffic. In an international ATM network with large propagation delay, higher TCP throughput can be obtained by use of window scale option. In order to accommodate TCP traffic with window scale option effectively, it is required to select appropriate values of VBR parameters, i. e. SCR (Sustainable Cell Rate) and MBS (Maximum Burst Size), and to evaluate the impact of UPC (Usage Parameter Control) function on TCP throughput. We have studied those technical issues for the conventional TCP, but the results cannot be applied to TCP traffic with the window scale option due to the TCP terminal performance and the large window size. In this paper, we proposed VBR parameter determination method for TCP with the window scale option and evaluated the values in each condition. These results show that the determined MBS is much smaller than the burst length of TCP segments especially using low performance TCP terminals. Furthermore, we also discuss some experimental results of TCP throughput degradation due to UPC function. It shows that the throughput of TCP with large window size is degraded when the SCR and MBS values used in ATM switch are smaller than the determined values.