Yes, I can certainly complete that in the sense that there are laws about how information can go from one country to another. The tax laws, as you know, are fundamentally international because there are agreements between countries to ensure that tax is recovered. Those are usually reflected in law, with FATCA being the most recent and most publicized example.
It's definitely enforceable. It's definitely accompanied by restrictions, and those restrictions stem from privacy law. In other words, would the federal government send tax information, through a request from, let's say, the French government? It is all subject to the privacy laws here and the privacy laws in France.