It may not be as easy as you think:
iPhones can only be signed into one account at a time and View and remove your devices that are associated with your Apple Account for purchases - Apple Support says:
‘When you try to associate a device that was previously associated, you might notice a message that says, “This device is associated with another Apple Account. You cannot associate this device with another Apple Account for [number] days.” You might need to wait up to 90 days to associate the device with a different Apple Account.’
Read this article about information that may be required: How to create a new Apple Account - Apple Support
What it doesn't mention is that certain items may need to be country specific. For example, it may not accept certain items if they are not consistent with the country to which the account is being set.
Then there's the possible violation of terms of use issue:
Legal - Apple Media Services - Apple
- A. ”Our Services are available for your use in your country of residence (“Home Country”). By creating an account for use of the Services in a particular country or territory you are specifying it as your Home Country.
- J. “Certain Services and Content available to you in your Home Country may not be available to you when traveling outside of your Home Country."
Many people would love to get around the regional licensing and distribution restrictions for media and and apps by having multiple country accounts, but you may well find that in practice that it is not so easy to create an account in another country unless you can satisfy all the criteria when it comes to getting the system to actually accept the data you are entering.