It's any country you are resident in or have a legal right of residency typically, so they'll start with the country of your passport.
If the broader question is bureaucrats and bureaucracy are kinda flawed and I am kinda clever and I think I might be able to get away with this then sure.. go for it and good luck to you. Tax avoidance, evasion and fraud are all massive pastimes and many are happy to engage in the lawful, the fringe and the outright unlawful and many get away with it.
For those more risk averse or concerned about this sort of stuff being eventually tied into visas then I guess they'll probably try and comply rather than take the punt.
The smartest course if of course to understand as much as you can about the rules and the practical operation of the rules and then to chart your course based on your own circumstances, risk appetite and stress tolerance
Each to their own.