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* feat(tax): introduce direct tax country utilities and Switzerland constant * refactor(tax): use `TaxHelpers.IsDirectTaxCountry` for country checks * feat(tax): implement customer tax exempt status alignment * test(tax): add comprehensive unit tests for tax exempt alignment logic * tests(billing): clarify tests * fix(billing): run dotnet format * fix(billing): run dotnet format * fix(billing): Prevent NullReferenceException when accessing customer country * test(billing): Add Stripe adapter mocks for AdjustSubscription scenarios * refactor(billing): apply null-conditional operator for address country access * feat(billing): update missing tax exemption determinations * test(billing): add unit tests for tax exemption updates * fix(billing) run dotnet format * fix(billing): add nullability * style(files): normalize file encoding for billing utilities * refactor(TaxHelpers): simplify tax exempt status determination * test(Tax): update tax exempt determination tests * fix(billing): revert postal code validation * test(billing): update tax exempt tests * fix(billing): run dotnet format