[IMP] account: tax tag on any journal item

The aim of this commit is to allow any tax tag to be set on a journal
item and to allow the user to put tax tag from foreign countries in
which they have a VAT number on any tax.

The end goal is to allow the user to impact tax reports from several
country with the same journal item, avoiding the creation of a whole
journal entry and setting the path for some more automation.

Context:
Our user has a company based in Belgium but has a warehouse in
Netherland. Thus, when the company sells anything from that warehouse, it
needs to fill the Dutch tax report directly.
Moreover, the company needs to fill a grid on the Belgian VAT tax report.
That means that the user would need to gather some journal items on both
the Belgian tax report and the Dutch tax report.

Before this commit:
The user can't set tax tag from another country on its tax nor in the same move.

After this commit:
The user can set tax tags from any country for which its company has a
foreign vat number on any tax and in a move

Task-id: 3196547
opw-2810712

backport of https://github.com/odoo/odoo/commit/c45a164b136f3f12eb3b203646463dfa0bddd50b



closes odoo/odoo#131088

Related: odoo/enterprise#45385
Signed-off-by: John Laterre (jol) <jol@odoo.com>