What are the differences between setting Configuration Owner for Tax Option at LE an BU level?

Summary:

What are the differences between setting Configuration Owner for Tax Option at LE an BU level?

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My client is a multinational corporation with many LE and BU in different countries. SO I am finding the best way to structure the Tax setup. I would love to be able to set Configuration Owner for Tax Option (COTO) at Country Level because they have got the same compliancy requirement in the same country but function is not available. To set at BU Level, massive repetitive setup occurred. So I just wonder, if i setup COTO at LE Level to reduce the repetitive, will it cause any difference from setting up at BU level.