In configuration owner setup for operating unit, there’s a checkbox “Use subscription of the First Party Legal Entity”. It this checkbox is maked, most of setup fields will be disabled for operating unit configuration owner. This is used to block the conflict setup between operating unit and legal entity.
If the checkbox is marked, legal entity id will be extracted from transaction and use the corresponding tax setup in legal entity level to determine the taxes on transaction.
If the checkbox is not marked, operating unit id (org_id) will be extracted from transaction and use the corresponding tax setup (configuration owner) in operating unit level to determin the taxes on transaction.