This update adjusts how Odoo handles tax exemption reasons on UBL documents, aligning with updated regulations. Now, if a tax exemption reason isn't provided, a default reason is automatically applied for relevant tax categories, ensuring compliance and accurate reporting. This simplifies the process for users and improves data consistency.

According to the ubl documentation the tax exemption reason code is not
always required on the document. But when no exemption reason code is 
given, we have a default exemption reason for the appropriate tax 
categories.


task: 5223145

Forward-Port-Of: odoo/odoo#242055
Forward-Port-Of: odoo/odoo#233770

This update adds crucial data attributes to Odoo's tax calculations and NFS-e submissions when the Brazilian fiscal reform is active. Specifically, the system now includes 'name', 'businessName', 'federalTaxId', and 'type' fields, ensuring accurate tax reporting and compliance with new regulations. This change is necessary to meet updated Brazilian tax requirements.

Purpose: Additional attributes are required to be sent in the rendered node for tax calculation and NFS-e submission when the fiscal reform is enabled. The additional required attributes are:
- name
- businessName
- federalTaxId
- type

task-5450129

Forward-Port-Of: odoo/enterprise#103438