[PM-31645] Implement Swiss Tax Logic#7186

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sbrown-livefront wants to merge 10 commits intomainfrom

billing/pm-31645/swiss-tax-logic-update

Commits on Mar 9, 2026

feat(tax): introduce direct tax country utilities and Switzerland constant
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refactor(tax): use `TaxHelpers.IsDirectTaxCountry` for country checks
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feat(tax): implement customer tax exempt status alignment
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test(tax): add comprehensive unit tests for tax exempt alignment logic
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tests(billing): clarify tests
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fix(billing): run dotnet format
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fix(billing): run dotnet format
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fix(billing): Prevent NullReferenceException when accessing customer country
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test(billing): Add Stripe adapter mocks for AdjustSubscription scenarios
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Merge branch 'main' into billing/pm-31645/swiss-tax-logic-update
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