I have to study that in more detail, but is there something in Berne convention that prohibits taxation of intellectual property? I mean, I have thought that a

I have to study that in more detail, but is there something in Berne convention that prohibits taxation of intellectual property? I mean, I have thought that a country could say that, yes, we do recognize the intellectual property, but if the intellectual property holder is not recognizing and respecting our (tax) laws, we are for sure not going to use a dime to actually enforce that IP.