SELECT
BU.BU_NAME,
GL.name
FROM
FUN_ALL_BUSINESS_UNITS_V BU,
gl_ledgers GL
WHERE
BU_ID IN
(
SELECT internal_organization_id
FROM zx_accounts
WHERE tax_account_entity_id IN
(
SELECT tax_rate_id
FROM zx_rates_b
WHERE tax_rate_code = 'tax rate code'
)
)
AND ledger_id IN
(
SELECT ledger_id
FROM zx_accounts
WHERE tax_account_entity_id IN
(
SELECT tax_rate_id
FROM zx_rates_b
WHERE tax_rate_code = 'tax rate code'
)
);