I've seen shutoff valves on tups of the old above floor "claw foot" type where the pipes actually come up from the floor and go to taps mounted on the tub. Also vary rarely I've seen shutoffs on the wall below the regular faucets. But I think the problem in usual installations is where to put the shut offs so they don't look messy. In our bathroom, for example typical U.S. frame construction from the 1960s, in back of the tub is the closet with the water heater. So the shut offs would be behind the heater tahk, and there is no room to get back there at them. Otherwise they'd have to be in the crawl space and I've not been down there and have no desire to go! <GRIN>
Few years back, I nearly moved in to a mobile home that had not a single shutoff anywhere. I'd have fixed that quick. Tom Fowle