Don't know much about it .
If the country is legalized ICOs then there might be some taxes imposed on it due to the "regulations" by the governments . 
Countries like Singapore and Japan imposes taxes on the ICOs . So it is obvious that if the Ico belongs to those countries are dealing with taxes .
Other then that if the country's status is unknown about the legality of ICOs , then there are no taxes imposed on it . There might be no permissions prior to them as well.