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Tax Payer ID VS Tax Registration Number

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I am implementing ERP for a multi-national customer. It seems like Tax Registration Number is the major ID number for Tax Transaction of most countries. Is there any source of data that suggest the counties that require Tax Payer ID, the countries that require Tax Registration Number and the countries that require both for Oracle Fusion Tax?

Version (include the version you are using, if applicable):

Oracle Fusion Cloud Applications 23B (

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