ToOrderConverter.php

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<?php
namespace Magento\Tax\Model\Quote;

use Magento\Sales\Api\Data\OrderInterface;
use Magento\Quote\Model\Quote\Address\ToOrder as QuoteAddressToOrder;
use Magento\Quote\Model\Quote\Address as QuoteAddress;

class ToOrderConverter
{
    protected $quoteAddress;

    protected $orderExtensionFactory;

    public function __construct(
        \Magento\Sales\Api\Data\OrderExtensionFactory $orderExtensionFactory
    ) {
        $this->orderExtensionFactory = $orderExtensionFactory;
    }

    public function beforeConvert(QuoteAddressToOrder $subject, QuoteAddress $address, $additional = [])
    {
        $this->quoteAddress = $address;
        return [$address, $additional];
    }

    public function afterConvert(QuoteAddressToOrder $subject, OrderInterface $order)
    {
        $taxes = $this->quoteAddress->getAppliedTaxes();
        $extensionAttributes = $order->getExtensionAttributes();
        if ($extensionAttributes == null) {
            $extensionAttributes = $this->orderExtensionFactory->create();
        }
        if (!empty($taxes)) {
            foreach ($taxes as $key => $tax) {
                $tax['extension_attributes']['rates'] = $tax['rates'];
                unset($tax['rates']);
                $taxes[$key] = $tax;
            }
            $extensionAttributes->setAppliedTaxes($taxes);
            $extensionAttributes->setConvertingFromQuote(true);
        }

        $itemAppliedTaxes = $this->quoteAddress->getItemsAppliedTaxes();
        $itemAppliedTaxesModified = [];
        if (!empty($itemAppliedTaxes)) {
            foreach ($itemAppliedTaxes as $key => $itemAppliedTaxItem) {
                if (is_array($itemAppliedTaxItem) && !empty($itemAppliedTaxItem)) {
                    foreach ($itemAppliedTaxItem as $itemAppliedTax) {
                        $itemAppliedTaxesModified[$key]['type'] = $itemAppliedTax['item_type'];
                        $itemAppliedTaxesModified[$key]['item_id'] = $itemAppliedTax['item_id'];
                        $itemAppliedTaxesModified[$key]['associated_item_id'] = $itemAppliedTax['associated_item_id'];
                        $itemAppliedTax['extension_attributes']['rates'] = $itemAppliedTax['rates'];
                        unset($itemAppliedTax['rates']);
                        $itemAppliedTaxesModified[$key]['applied_taxes'][] = $itemAppliedTax;
                    }
                }
            }
            $extensionAttributes->setItemAppliedTaxes($itemAppliedTaxesModified);
        }
        $order->setExtensionAttributes($extensionAttributes);
        return $order;
    }
}