About TREGA™

Tax-Relevant Event Governance Architecture

Economic activity is increasingly digital.

Transactions cross systems before they cross borders.

Digital services may involve participants operating from multiple
locations.

AI agents may initiate, negotiate, execute, or support
transactions.

Autonomous machines may exchange services, resources,
information, and Value without continuous human intervention.

Distributed systems may create economically relevant activity
across infrastructures that do not correspond neatly to
traditional transactional boundaries.

Taxation systems increasingly need to understand Events that are
more complex than a single invoice, payment, contract, location,
or technical transaction.

TREGA™ — Tax-Relevant Event Governance Architecture™ was created
to provide a stable governance architecture for this expanding
Tax-Relevant Event domain.

TREGA™ does not define tax laws, tax rates, tax jurisdictions,
taxpayer status, tax nexus, tax periods, tax bases, filing
obligations, payment systems, or enforcement mechanisms.

TREGA™ governs the event. The jurisdiction governs the tax.

Why TREGA™ Exists

Tax systems process enormous amounts of transactional and
economic information.

But the existence of transaction data does not itself answer
fundamental governance questions:

What actually constitutes the Event?

Within what context does the Event exist?

When should an occurrence become a governed Tax-Relevant Event?

Where does the Event begin and end?

When did it occur?

Where did it occur?

Who or what materially participated?

Which governed Value belongs to the Event?

How is the Event related to other Events?

When is the Event sufficiently governed to become tax-relevant?

How should the Event remain reconstructable when information
changes?

TREGA™ addresses these questions by defining the governable
spaces that exist throughout the complete Tax-Relevant Event
lifecycle.

Rather than standardizing one taxation technology, TREGA™
standardizes the governance conditions under which occurrences
can be contextualized, recognized, formed, bounded, timed,
located, associated with participants and Value, related to other
Events, determined as tax-relevant, recorded, maintained, and
made Jurisdiction-Ready.

The Event Before the Tax

The objective of TREGA™ is not to prescribe how a jurisdiction
must tax an Event.

The objective is to define how the Event must remain governable
before jurisdiction-specific taxation begins.

Every Event exists within a context.

Relevant occurrences must be recognized.

Recognized occurrences must be formed into governed Events.

Every Event requires a boundary.

Every Event exists in time.

Every Event exists somewhere physically, digitally,
operationally, or across distributed environments.

Events involve participants.

Tax-relevant Events may involve Value.

Events may depend upon, precede, follow, group with, merge with,
or split from other Events.

An Event must be sufficiently governed before it can receive a
Tax-Relevant Event Determination.

A Determined Tax-Relevant Event requires a governed Record.

That Event may later require Amendment, Correction, Supersession,
Closure, or reopening.

TREGA™ therefore treats the Tax-Relevant Event as an independent
governance domain between Operational Reality and
jurisdiction-specific taxation.

The Tax-Relevant Event Governance
Architecture

TREGA™ consists of twelve independent Tax-Relevant Event
Governance spaces.

Each space answers one architectural question.

Each space governs one distinct part of the Event lifecycle.

Each space has a defined beginning, operational purpose, and
governance boundary.

Each space begins where the preceding Event Governance
requirement has been sufficiently established.

Together, these spaces form the complete Tax-Relevant Event
Governance Architecture.

The architecture progresses through:

Real-World / Digital Event

↓

Event Context

↓

Event Recognition

↓

Event Formation & Root Association

↓

Event Boundary

↓

Event
Timing

↓

Event Location

↓

Event Participation

↓

Value Association

↓

Event Relationships

↓

Event Determination

↓

Governed Tax-Relevant Event Record

↓

Event Continuity & Lifecycle

↓

Jurisdiction-Ready Tax-Relevant Event

This progression represents the governance journey from
identifying the context in which something happened to
determining whether the resulting governed Event is sufficiently
structured, reconstructable, and lifecycle-governed to enter
jurisdiction-specific taxation analysis.

Event Spaces Rather Than Tax-System
Components

TREGA™ does not organize Tax-Relevant Event Governance around tax
engines, accounting platforms, ERP systems, payment processors,
jurisdictions, tax authorities, vendors, departments, or
technical components.

Instead, it organizes governance around distinct Tax-Relevant
Event Governance spaces.

Each space represents an independent governance responsibility
that exists regardless of the taxation technology or jurisdiction
ultimately consuming the Event.

A physical sale, digital subscription, financial transaction,
cross-border service, platform transaction, digital-asset Event,
AI-agent transaction, autonomous machine exchange, or future
machine-economy Event may be operationally very different.

Yet each may still require governance of:

context

↓

recognition

↓

formation

↓

boundary

↓

timing

↓

location

↓

participation

↓

Value Association

↓

Event relationships

↓

determination

↓

record

↓

lifecycle.

Because these spaces are technology-neutral and
jurisdiction-neutral, TREGA™ can remain applicable while taxation
technologies, digital economies, autonomous systems, and legal
tax frameworks continue to evolve.

A Methodology Rather Than a Tax
Implementation

TREGA™ is a governance methodology.

It is not a tax calculation framework.

The architecture defines which Event Governance conditions must
exist, how they relate to one another, where their boundaries
lie, and what must remain explicit before an Event becomes
suitable for jurisdiction-specific taxation analysis.

Organizations and jurisdictions remain free to select their own:

- tax engines, - ERP systems, - accounting platforms, -
transaction systems, - payment infrastructure, - reporting
systems, - tax calculation methodologies, - jurisdictional rules,
- legal classifications, - compliance processes, - data
infrastructure.

TREGA™ governs the methodological Event structure surrounding
those implementations rather than replacing them.

This separation allows the architecture to remain stable while
taxation systems and technologies change.

From Operational Occurrence to
Jurisdiction-Ready Event

A Tax-Relevant Event cannot be governed as a single
transaction-data object.

Before an occurrence can be recognized, its Context must be
understood.

Before an Event can be bounded, it must be formed.

Before participants and Value can be associated, the Event must
be sufficiently identifiable in time and location.

Before Event Determination, materially relevant relationships
between Events must be governed.

Before a Determined Tax-Relevant Event can be consumed
downstream, it must become an identifiable, structured, linked,
traceable, and interoperable governed Record.

And before that Event can remain reliable through time, its
Continuity, Amendment, Correction, Supersession, and Closure
states must remain governable.

TREGA™ transforms these dependencies into a structured and
navigable Tax-Relevant Event lifecycle.

Tax-Relevant Is Not Legally Taxable

One of the most important distinctions within TREGA™ is:

Tax-Relevant Event ≠ Legally Taxable Event

An Event may be economically significant.

It may involve Value.

It may involve several participants.

It may cross physical or digital boundaries.

It may be relevant to multiple jurisdictions.

None of these facts alone determines whether a jurisdiction
legally taxes the Event.

TREGA™ therefore preserves the distinction between:

Tax-Relevant Event

and

Legally Taxable Event.

Tax relevance means that the Event is sufficiently relevant and
governed to enter taxation analysis.

Legal taxability remains a determination of the applicable
jurisdiction.

Event Location Is Not Tax Jurisdiction

TREGA™ also establishes another fundamental distinction:

Event Location ≠ Tax Jurisdiction

A digital Event may involve:

- a user in one country, - a platform in another, -
infrastructure in another, - a service provider elsewhere, -
payment processing in another location, - autonomous computation
distributed across multiple systems.

TREGA™ governs the Event Locations relevant to understanding what
occurred.

It does not decide which country, state, canton, municipality, or
other jurisdiction possesses legal taxing authority.

This creates a methodological boundary between:

where the Event occurred

and

which jurisdiction may legally tax the Event.

Event Participation Is Not Taxpayer
Determination

TREGA™ deliberately separates Event Participation from taxpayer
determination.

TREGA™ determines whether and how an actor materially
participates in a governed Event.

Jurisdiction-specific taxation systems determine whether that
participant, another actor, or another legally defined person
becomes the taxpayer or otherwise acquires a tax obligation.

An Event Participant may be:

- a human, - an organization, - a platform, - a digital service,
- an AI agent, - an autonomous machine, - or another governable
actor.

Participation establishes an Event relationship.

It does not automatically establish legal tax status.

Participant ≠ Taxpayer.

The Event-to-Jurisdiction Boundary

The transition from governed Event to jurisdiction-specific
taxation is one of the most consequential points in the
architecture.

A cross-border digital service may involve multiple Locations.

An autonomous transaction may involve several machine and
organizational participants.

A distributed platform Event may contain multiple technical
operations.

A Value change may span several systems.

These facts matter.

But the governance question is not simply:

Which tax applies?

The earlier question is:

What Event has actually been established for the taxation system
to evaluate?

TREGA™ therefore treats the transition from Jurisdiction-Ready
Tax-Relevant Event to Jurisdictional Tax Rules as an explicit
architectural boundary rather than allowing jurisdiction-specific
interpretation to redefine the underlying Event.

Lifecycle Governance and Event Continuity

Tax-Relevant Event Governance does not end when an Event Record
is created.

Information changes.

New participants may become known.

Location information may be corrected.

Value Associations may be refined.

Event Relationships may be discovered.

A Determination may require reconsideration.

A corrected state may supersede a previous state.

An Event may close.

A Closed Event may later require reopening.

A material transformation may mean that the original Event can no
longer legitimately continue.

TREGA™ therefore extends governance beyond Event Determination
and Record creation into Tax-Relevant Event Lifecycle &
Continuity.

Where material change affects the Event basis, the architecture
supports governed re-entry into the earliest materially affected
Event Governance space.

The result is not uncontrolled reconstruction of the complete
Event.

It is targeted governed Event lifecycle re-entry.

Who May Benefit

TREGA™ may support:

- tax authorities, - public institutions, - tax technology
providers, - ERP providers, - accounting platforms, - financial
institutions, - banks, - payment infrastructures, - digital
platforms, - marketplaces, - digital-service providers, -
multinational organizations, - cross-border commerce
environments, - digital-asset infrastructures, - AI developers
and operators, - autonomous-system operators, -
machine-to-machine platforms, - compliance organizations, - audit
and assurance organizations, - organizations processing complex
Tax-Relevant Events.

Relationship to Other OOF® Architectures

TREGA™ governs Tax-Relevant Events.

It operates alongside complementary OOF® architectures.

GOA™ — Governance Architecture governs governance structure,
authority, scope, delegation, accountability, continuity, and
interoperability.

ORA™ — Operational Reality Architecture governs Operational
Reality and provides the methodological distinction between what
actually occurs and how that occurrence subsequently becomes a
governed Tax-Relevant Event.

OBIDENITY® — Origin-Bound Identity Governance Architecture®
governs origin, identity, ownership, authority, permission,
responsibility, provenance, transfer, continuity, and
auditability.

VFM® — Value Flow Mechanism governs what happens to Value
throughout its lifecycle, while TREGA™ associates governed Value
results with specific Events.

CLA® — Classification Architecture governs classification across
governed objects and states.

VALIDOS™ — Validation Governance Architecture governs validation
purpose, criteria, methods, evidence fitness, determination,
Validation States, reliance, and revalidation.

INTEGROS® — Integrity Governance Architecture governs integrity
across the complete integrity lifecycle.

AGA™ — Accountability Governance Architecture governs
accountability, responsibility, attribution, delegation, and
accountable relationships.

HALIA™ — Harm & Liability Architecture governs the lifecycle of
harm and liability.

AIG® — AI Governance Architecture governs AI behavior.

ASGA™ — Autonomous Systems Governance Architecture governs
autonomous systems, autonomous agents, authority, constraints,
execution, and operational autonomy.

ADIT® — Audit in Real Time Architecture governs continuous
auditability, evidential observation, preservation, verification,
and traceability across operational lifecycles.

Together, these architectures allow Tax-Relevant Event Governance
to interact with Operational Reality, identity, Value,
classification, validation, integrity, accountability, liability,
AI, autonomy, and auditability without collapsing those
independent governance domains into one architecture.

Use Case 1 — Cross-Border Digital Service
Event

A digital platform provides a service involving:

- a customer in one country, - a service provider in another, -
platform infrastructure distributed across several locations, -
payment processing through another system, - and Value exchanged
across multiple technical steps.

A conventional tax system may begin with transaction records and
immediately attempt to apply jurisdiction-specific rules.

TREGA™ asks an earlier set of questions.

What occurrence constitutes the Event?

Within what Context does it exist?

Where does the Event begin and end?

When did it occur?

Which physical, digital, and distributed Locations belong to it?

Which actors materially participated?

Which governed Value result belongs to the Event?

Are the payment, platform, service, and infrastructure operations
separate Events or related components of one governed Event?

Is the Event sufficiently governed to become tax-relevant?

The result is:

One Governed Tax-Relevant Event

↓

Multiple Jurisdictional Evaluations

Each jurisdiction may then independently determine tax nexus,
legal taxability, taxpayer status, Tax Base, Tax Rate, reporting
obligations, and other legal consequences.

TREGA™ does not decide which jurisdiction wins.

It establishes the Event that each jurisdiction is evaluating.

Use Case 2 — Autonomous Machine-to-Machine
Economic Event

An autonomous industrial machine identifies a required resource,
communicates with another machine or digital service, initiates a
transaction, receives the resource or service, generates a Value
change, and records the interaction without direct human
execution.

Several technical messages may exist.

Several AI or machine actors may participate.

The transaction may cross organizational and national
infrastructure.

TREGA™ provides the governance structure for establishing:

what occurrence constitutes the Event;

within what Context it exists;

how the Event is formed and bounded;

when and where it occurs;

which machine, platform, organizational, or human actors
materially participate;

which governed Value result belongs to the Event;

how the Event relates to preceding or subsequent machine Events;

whether the Event is sufficiently governed to become
tax-relevant;

how it becomes a governed Event Record;

and how its lifecycle remains reconstructable if information
later changes.

The resulting Event may then be evaluated independently by
applicable jurisdiction-specific taxation systems.

The autonomous machine does not need to become a taxpayer merely
because it participated in the Event.

Machine Participation may become part of Event Reality—but legal
taxpayer status remains a jurisdictional determination.

The Long-Term Vision

Economic activity is moving from human-readable transactions
toward increasingly distributed, automated, autonomous, and
machine-generated Events.

AI agents may negotiate and execute transactions.

Machines may purchase resources from other machines.

Digital services may operate continuously across jurisdictions.

Value may emerge, change, move, degrade, or disappear across
systems that do not correspond neatly to traditional invoices or
contracts.

One economic activity may contain thousands of technical
operations.

One technical operation may participate in several economically
relevant relationships.

As this transition accelerates, the central question will no
longer be only whether taxation systems can process more
transaction data.

It will also be:

How can taxation systems know what Event they are actually
taxing?

The long-term objective of TREGA™ is to provide a common
Tax-Relevant Event Governance language through which
organizations, platforms, machines, public institutions, and
taxation infrastructures can identify, structure, compare,
govern, reconstruct, exchange, and evaluate Events without
confusing operational occurrence with legal tax consequence.

TREGA™ is intended to make Tax-Relevant Events governable before
tax determination, across digital and physical environments,
across organizational and national boundaries, throughout
lifecycle change, and at the boundary between Event Reality and
jurisdiction-specific tax law.

Canonical Principle

Economic systems, digital platforms, AI agents, autonomous
machines, taxation technologies, and jurisdiction-specific tax
laws will continue to change. Tax-Relevant Event Governance must
remain stable. TREGA™ therefore governs the methodological
conditions that determine what Event exists, within what Context
it exists, how it is recognized, formed and bounded, when and
where it occurs, who or what materially participates, which
governed Value belongs to it, how it relates to other Events,
when it becomes tax-relevant, how it remains represented and
reconstructable throughout its lifecycle, and when it becomes
sufficiently governed to enter jurisdiction-specific taxation
analysis.

Canonical Closing Statement

TREGA™ — Tax-Relevant Event Governance Architecture™ provides the
governance foundation through which real-world, economic,
operational, digital, transactional, machine-generated,
autonomous, and value-affecting occurrences can be
contextualized, recognized, formed into governed Events, bounded,
temporally and spatially situated, associated with participants
and Value, related to other Events, formally determined as
tax-relevant, represented as governed Event Records, and
continuously maintained through Event Continuity, Amendment,
Correction, Supersession, Closure, and lifecycle re-entry. By
defining the independent governable spaces of the complete
Tax-Relevant Event lifecycle, TREGA™ establishes a
technology-neutral and jurisdiction-neutral methodology for
ensuring that taxation systems can consume governed Events
without being required to reconstruct operational reality
independently or allowing jurisdiction-specific tax
interpretation to redefine what originally occurred. TREGA™
therefore establishes the methodological Event layer between
Operational Reality and jurisdiction-specific taxation systems,
enabling one governed Event to remain structurally coherent,
historically reconstructable, interoperable, and
Jurisdiction-Ready while multiple jurisdictions independently
determine what that Event legally means under their respective
tax laws.

TREGA™ governs the event. The jurisdiction governs the tax.