SELECT
PARTY_TAX_PROFILE_ID ,
PARTY_NAME ,
PARTY_TYPE_CODE
FROM ZX_FIRST_PARTY_ORGS_MOAC_V
UNION ALL
SELECT
PTP.PARTY_TAX_PROFILE_ID ,
HP.PARTY_NAME ,
PTP.PARTY_TYPE_CODE
FROM HZ_PARTIES HP ,
ZX_PARTY_TAX_PROFILE PTP
WHERE HP.PARTY_ID = PTP.PARTY_ID
AND PTP.PARTY_TYPE_CODE = 'TAX_PARTNER'