Yes countries tax income earned from patent royalties or licensing copyrights etc... There are rules for allocating the tax revenue from ip in Article 12 of the OECD's Model Tax Convention and in the UN model so I suspect nearly every country in the world except for tax havens will tax ip in some fashion.
Delicious tax treaty OECD
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Article 12
ROYALTIES
1. Royalties arising in a Contracting State and beneficially owned by a resident of the other Contracting State shall be taxable only in that other State.
2. The term "royalties" as used in this Article means payments of any kind received
as a consideration for the use of, or the right to use, any copyright of literary, artistic or
scientific work including cinematograph films, any patent, trade mark, design or model,
plan, secret formula or process, or for information concerning industrial, commercial or
scientific experience.
3. The provisions of paragraph 1 shall not apply if the beneficial owner of the
royalties, being a resident of a Contracting State, carries on business in the other Con-
tracting State in which the royalties arise through a permanent establishment situated
therein and the right or property in respect of which the royalties are paid is effectively
connected with such permanent establishment. In such case the provisions of Article 7
shall apply.
4. Where, by reason of a special relationship between the payer and the beneficial
owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount.
In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention.
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