odoo17e-kedaikipas58/addons/l10n_br_avatax/views/account_fiscal_position_views.xml

<?xml version="1.0" encoding="utf-8"?>
<odoo>
    <record id="account_fiscal_position_form_inherit" model="ir.ui.view">
        <field name="name">account.fiscal.position.form.inherit</field>
        <field name="model">account.fiscal.position</field>
        <field name="inherit_id" ref="account.view_account_position_form"/>
        <field name="arch" type="xml">
            <field name="name" position="after">
                <field name="l10n_br_is_avatax" invisible="'BR' not in fiscal_country_codes"/>
            </field>
        </field>
    </record>
</odoo>