Question on EBTAX - Tax rules

Hi,

For the tax under a tax regime, different rules can be possible under a different configuration owner for same tax regime and tax combination. Why is it designed such a way ? What business objective is it going to achieve? If anyone can shed a light on what a global configuration owner is and with illustration, it would be helpful.

Tax regime: India Sales tax

Tax : Sales tax

under GCO as Configuration owner, I can define a different set of rules for Tax regime: India Sales tax Tax : Sales tax

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Under Operating unit owning tax content as Configuration owner, I can define a different set of rules for  Tax regime: India Sales tax Tax : Sales tax