OOF™ Origin Open Foundation™

Independent Methodological Authority

Architecture Ecosystem: Structured Reality Standards™
Architecture Family: TREGA™ — Tax-Relevant Event Governance Architecture™
Parent Standard: Tax-Relevant Event Location Standard (TRELS)
Module: ELPM — Event Physical Location Module
Operational Layer: Event Physical Location Governance Layer
Category: Governance & Enforcement
Subcategory: Tax-Relevant Event Governance
Type: Core Module
Governed Space: Event Physical Location
Origin ID: TREGA-TRELS-ELPM-002
Version: 1.0
Status: Canonical · Open Standard
Effective Date: 31 August 2026
AI-Readable: Yes
Authority: OOF®
Protection: MIP® — Methodology Intellectual Property Protection
Canonical Language: UCL — Universal Canonical Language

Canonical Definition

The Event Physical Location Module (ELPM) governs how materially
relevant physical spatial signals associated with a Tax-Relevant
Event are evaluated, differentiated, qualified, and assembled
into a governed representation of where the event physically
occurred, was performed, manifested, or materially interacted
with operational reality.

ELPM operates on the Governed Event Location Signal Set
established by ELIM and determines the physical spatial
characteristics legitimately attributable to the event.

Its canonical task is:

to establish a coherent, traceable, and operationally justified
Governed Event Physical Location without allowing participant
addresses, device coordinates, infrastructure positions,
contractual locations, administrative records, or
jurisdiction-specific tax rules to redefine the physical location
of the governed event.

The principal transition is:

Governed Event Location Signal Set

↓

Governed Event Physical Location

ELPM determines physical Event Location.

It does not determine Tax Jurisdiction.

Operational Role

Physical events frequently involve more than one location.

Goods may be produced in one facility, inspected in another,
transferred through several logistics nodes, and delivered
elsewhere.

A service may involve a provider, customer, equipment, and
operational object situated in different places.

An autonomous machine may act physically in one country while
being controlled through infrastructure located elsewhere.

A transaction may contain addresses belonging to participants,
payment systems, warehouses, corporate entities, and delivery
destinations without any one of those addresses fully
representing where the governed event physically occurred.

ELPM establishes which physical locations materially constitute,
host, contain, support, or otherwise describe the physical
manifestation of the event.

Its purpose is not to find a convenient geographic field.

Its purpose is to govern physical spatial reality.

Internal Flow

Within TRELS, ELPM occupies the second operational position:

ELIM — What spatial information legitimately belongs to the
event?

↓

ELPM — What physical location materially belongs to the
event?

↓

ELDM — What digital location materially belongs to the
event?

↓

ELDSM — How is a genuinely distributed event spatially
represented?

↓

ELCM — How are relevant event locations correlated
into a governed spatial representation?

↓

Governed Temporally and
Spatially Situated Event

ELPM receives:

Governed Event Location Signal Set

and produces:

Governed Event Physical Location

for subsequent integration with digital and distributed location
governance.

Operational Space

ELPM governs the physical spatial representation of the
Tax-Relevant Event.

Its operational space includes: physical event sites; facilities;
buildings; production locations; service-performance locations;
machine operating locations; equipment locations; goods
locations; object locations; transfer locations; delivery
locations; collection locations; storage locations; logistics
locations; physical interaction points; mobile-event locations;
multi-site events; physically distributed events;
physical-location precision; physical-location uncertainty;
physical-location conflict; physical-location transitions;
physical-location traceability; and physical spatial continuity.

ELPM governs physical location only to the extent required to
represent the operational spatial reality of the event.

Operational Scope

ELPM shall support physical-location governance for:
manufacturing; logistics; transportation; construction; physical
services; retail; warehousing; infrastructure operations; energy
systems; healthcare operations; automated facilities; robotics;
autonomous vehicles; IoT environments; machine-to-machine
operations; hybrid physical-digital events; and other events
possessing a material physical spatial dimension.

The module shall support both stationary and mobile events.

It shall also support events whose physical manifestation spans
more than one location. 1. Physical Location Candidate
Identification

ELPM shall identify physical-location candidates from the
Governed Event Location Signal Set produced by ELIM.

Candidates may include: coordinates; addresses; facilities;
operational sites; warehouses; factories; stores; terminals;
construction sites; machines; vehicles; delivery points;
collection points; physical infrastructure; or other materially
relevant spatial references.

A physical-location candidate shall not become Governed Event
Physical Location merely because it is available.

Physical Location Candidate ≠ Governed Event Physical Location.
2. Constitutive Physical Location

ELPM shall determine whether a physical location materially
participates in the constitution of the event.

A constitutive physical location is one at which activity forming
part of the governed event actually occurs or materially
manifests.

This distinction prevents surrounding locations from being
mistaken for the physical location of the event.

For example, the registered office of a company may be associated
with the event while no constitutive event activity occurs there.

Associated Physical Location ≠ Constitutive Physical Location. 3.
Physical Performance Location

Where an event involves physical performance, ELPM shall govern
the location at which that performance occurs.

Examples may include: manufacturing; assembly; repair;
installation; inspection; construction; physical service
delivery; machine operation; loading; unloading; or other
material activity.

The physical performance location shall be established from
operational evidence rather than administrative convention.

Registered Address ≠ Physical Performance Location by Default. 4.
Object Location

Where a physical object materially participates in the event,
ELPM may govern the object's location as a relevant spatial
dimension.

Objects may include: goods; machinery; equipment; components;
vehicles; infrastructure assets; physical documents; commodities;
or other tangible objects.

Object Location shall not automatically become complete Event
Location.

Object Location ≠ Complete Event Location by Default.

Its significance depends upon the governed Event Boundary and the
object's operational role. 5. Goods Location

Events involving goods may include several legitimate physical
locations.

Goods may be: produced; stored; transferred; transported;
inspected; modified; delivered; returned; or destroyed

at different places.

ELPM shall preserve these distinctions where they materially
describe the event.

Location of Goods at One Stage ≠ Location of the Entire Event by
Default. 6. Machine and Equipment Location

Where machines, robots, industrial equipment, autonomous
vehicles, or other physical systems participate in the event,
their physical position may form a material component of Event
Location.

ELPM shall determine the operational significance of that
position.

A machine's physical location may represent: the place of
execution; one component location; a supporting location; a
mobile location; or merely the position of equipment associated
with a larger event.

Machine Location ≠ Complete Event Location by Default.

The location of computational infrastructure controlling the
machine is governed separately as appropriate. 7. Human Physical
Presence

Human presence may be materially relevant to the physical event.

ELPM may govern the physical location of persons where their
presence forms part of the event's operational spatial reality.

However:

Human Presence Location ≠ Event Location by Default.

A customer may be physically located in one place while a service
is performed elsewhere.

An operator may control machinery remotely.

An employee's location may differ from the location of the
operational object.

Participant role governance remains with
TREPS. 8. Facility Location

Facilities may provide strong physical anchors for an event.

Examples include factories, warehouses, offices, hospitals,
stores, laboratories, terminals, data facilities, construction
sites, and energy installations.

ELPM shall distinguish between: facility where constitutive event
activity occurs; facility supporting the event; facility merely
associated with a participant; facility appearing only in
administrative records; and facility unrelated to the bounded
event.

Facility Association ≠ Event Location by Default. 9. Delivery and
Collection Location

Delivery or collection may form a constitutive part of some
events.

Where so bounded, ELPM shall govern the relevant physical
location.

However:

Delivery Location ≠ Complete Event Location by Default.

Collection Location ≠ Complete Event Location by Default.

The significance of delivery or collection depends upon the event
under governance rather than downstream legal preference. 10.
Mobile Event Location

Some events move through physical space.

Examples include: transportation; logistics; autonomous vehicle
operations; maritime operations; aviation; mobile services;
infrastructure inspection; robotics; and moving industrial
processes.

ELPM shall not force such events into a single static coordinate
where the operational reality is spatially mobile.

A mobile event may require: origin location; destination
location; route; relevant intermediate locations; spatial
intervals; or a governed spatial trajectory.

Mobile Event ≠ Single Static Location by Default. 11. Multi-Site
Physical Events

One governed event may legitimately span several physical sites.

ELPM shall preserve multi-site physical reality where supported
by the Event Boundary.

Examples include distributed manufacturing, coordinated
construction, multi-facility processing, supply-chain operations,
and infrastructure events.

Multiple Physical Locations ≠ Multiple Events by Default.

Conversely:

One Commercial Transaction ≠ One Physical Location by Default.

Whether multiple activities belong to one event is governed
upstream through Event Formation and Event Boundary. 12. Physical
Location Transition

Where the physical position of the event or a constitutive event
object changes over time, ELPM shall preserve materially relevant
location transitions.

This may require correlation with the governed Event Timing
established under TRETS.

The representation may include:

Location A

↓

Location B

↓

Location C

without implying that each transition constitutes a new event.

Location Change ≠ New Event by Default. 13. Physical Location and
Event Timing

Physical location may change throughout the duration of an event.

ELPM shall therefore support temporal association of location
where necessary.

A location record may specify that a physical location applies:
at Event Start; during a defined interval; during a particular
event phase; at Event Completion; or across the full governed
duration.

ELPM does not redefine Event Timing.

TRETS remains authoritative for temporal governance. 14. Physical
Location Precision

Physical Event Location shall be represented only at the
precision legitimately supported by evidence.

Possible representations include: exact coordinate; machine
position; room; building; facility; site; municipality; region;
corridor; route; bounded geographic area; or qualified unknown
location.

Technical Coordinate Precision ≠ Operational Location Certainty.

An exact GPS coordinate with uncertain provenance may be less
governance-reliable than a verified facility-level location. 15.
Physical Location Uncertainty

Where physical location cannot be established with full
certainty, ELPM shall preserve the uncertainty.

Permissible states may include: exact; bounded; approximate;
multi-candidate; mobile; distributed; conflicted; partially
established; or unresolved.

Downstream requirements for a single country or address shall not
override operational uncertainty.

Required Geographic Field ≠ Permission for False Location
Certainty. 16. Conflicting Physical Locations

ELPM shall govern conflicts among physical-location signals.

Conflicts may arise from: inconsistent sensor data; inaccurate
addresses; stale records; mobile devices; machine movement;
participant movement; delayed system updates; incorrect
geocoding; inconsistent facility identifiers; or conflicting
operational records.

Resolution shall be evidence-based and traceable.

Administrative Preference ≠ Governed Physical Location. 17.
Physical Location Continuity

Where an event persists across time, ELPM shall support
continuity of its physical spatial representation.

Continuity may be: stationary; mobile; sequential; multi-site;
interrupted; or distributed.

Physical continuity shall be evaluated against the existing Event
Boundary.

A spatial transition alone shall not automatically split the
event. 18. Physical and Digital Separation

ELPM shall preserve a strict distinction between physical and
digital location.

A physical operation may depend upon digital infrastructure
elsewhere.

A digital transaction may interact with physical goods or
devices.

Neither dimension shall automatically redefine the other.

Physical Event Location ≠ Digital Event Location.

Digital location governance belongs to ELDM. 19. Physical
Location and Participant Location

A participant may be physically situated somewhere relevant to
the event without that location representing the physical event
itself.

Examples include: remote employee; remote machine operator;
customer placing an order while traveling; corporate
headquarters; beneficial owner; platform administrator; or
service recipient.

ELPM shall not derive Event Physical Location solely from
Participant Location.

Participant Location ≠ Physical Event Location by Default. 20.
Physical Location and Organizational Address

Registered office, headquarters, billing address, correspondence
address, branch address, or contractual address may provide
useful contextual information.

They do not automatically establish where the event physically
occurred.

Legal Address ≠ Operational Physical Location.

Billing Address ≠ Physical Event Location.

Corporate Residence ≠ Physical Event Location. 21. Physical
Location and Tax Jurisdiction

ELPM shall maintain a strict boundary between operational
physical location and jurisdiction-specific taxation.

Physical Event Location may become an input to downstream
jurisdictional analysis.

It does not itself establish: tax jurisdiction; tax nexus;
permanent establishment; tax residence; source jurisdiction;
place of supply; place of performance under tax law; customs
jurisdiction; legal situs; or taxing authority.

Physical Event Location ≠ Tax Jurisdiction.

A physical event may occur in one or several places while
different legal systems legitimately apply different tax rules to
that same governed spatial reality. 22. Multi-Jurisdiction
Readiness

ELPM shall preserve operational spatial reality in a form capable
of supporting multiple downstream jurisdictional evaluations.

Canonical logic:

One Governed Physical Reality

↓

Multiple Possible Jurisdictional
Evaluations

The physical event representation shall therefore remain
independent from any single jurisdiction's legal interpretation.

This enables TREGA™ to maintain a stable governed event layer
while tax rules change across countries and over time. 23.
Governance States

ELPM may assign states including:

Physical Location Ready Relevant physical signals are available
for governance.

Physical Location Under Governance Candidate locations are being
evaluated.

Physical Location Established A sufficient physical
representation has been established.

Physical Location Multi-Site The event legitimately spans
multiple physical sites.

Physical Location Mobile The event materially moves through
physical space.

Physical Location Qualified The location is established subject
to explicit qualification.

Physical Location Conflicted Material physical-location evidence
conflicts.

Physical Location Unresolved Available evidence is insufficient
for legitimate determination.

These states shall remain traceable. 24.
Governance Requirements

ELPM implementations shall: consume the Governed Event Location
Signal Set produced by ELIM; identify materially relevant
physical-location candidates; distinguish constitutive from
contextual physical locations; govern physical performance
location where relevant; preserve object, goods, machine,
facility, participant-associated, and logistics location
distinctions; support stationary, mobile, multi-site, and
physically distributed events; preserve temporal association
where location changes during the event; maintain
evidence-supported spatial precision; preserve uncertainty and
conflict; avoid artificial single-location reduction; maintain
physical/digital separation; prevent legal or tax classifications
from redefining operational physical reality; preserve
traceability; and produce a Governed Event Physical Location
suitable for subsequent TRELS processing.

25. Governance Logic

ELPM follows the canonical logic:

Governed Event Location Signal Set

↓

identify physical-location
candidates

↓

determine their operational roles

↓

distinguish
constitutive from contextual locations

↓

assess physical
performance and manifestation

↓

evaluate mobility and multi-site
structure

↓

govern precision, uncertainty, and conflict

↓

establish Governed Event Physical Location.

No downstream legal tax rule may substitute for this operational
determination. 26. Minimum Implementation Framework

A minimum ELPM implementation should support:

Governed Event Reference Reference to the event under location
governance.

Physical Location Identifier Unique reference for each governed
physical location.

Physical Location Type Facility, coordinate, site, route, machine
location, object location, delivery point, mobile position, or
other legitimate type.

Operational Role Constitutive, supporting, contextual,
transitional, or other governed role.

Spatial Representation Physical location at the legitimately
supported precision.

Temporal Association Relevant relationship to Event Timing.

Physical Object Association Object, goods, machine,
infrastructure, or other physical component where relevant.

Mobility State Stationary, mobile, transitional, or mixed.

Multi-Site State Whether the event materially spans multiple
sites.

Precision State Supported spatial precision.

Uncertainty State Known uncertainty.

Conflict State Known evidence conflict.

Evidence Reference Supporting operational evidence.

Traceability Reference Governance history enabling
reconstruction.

Governance State Current ELPM determination state.

Handoff State Readiness for subsequent digital and distributed
location governance. 27. Governance Outputs

ELPM may produce: Physical Location Candidate Register;
Constitutive Physical Location Map; Physical Performance Location
Record; Object Location Record; Goods Location Record; Machine
Location Record; Facility Location Record; Mobile Event Location
Map; Multi-Site Event Map; Physical Location Transition Record;
Physical Location Precision Record; Physical Location Uncertainty
Record; Physical Location Conflict Record; Physical Location
Traceability Record; and the principal output:

Governed Event Physical Location

This output becomes an input to subsequent TRELS modules. 28.
Critical Distinctions

Physical Location Signal ≠ Governed Event
Physical Location

Physical Location Candidate ≠ Governed
Event Physical Location

Associated Physical Location ≠
Constitutive Physical Location

Registered Address ≠ Physical Performance
Location

Object Location ≠ Complete Event Location

Goods Location ≠ Complete Event Location

Machine Location ≠ Complete Event Location

Human Presence Location ≠ Event Location

Facility Association ≠ Event Location

Delivery Location ≠ Complete Event
Location

Collection Location ≠ Complete Event
Location

Mobile Event ≠ Single Static Location

Multiple Physical Locations ≠ Multiple
Events

Location Change ≠ New Event

Technical Coordinate Precision ≠
Operational Location Certainty

Administrative Preference ≠ Governed
Physical Location

Participant Location ≠ Physical Event
Location

Legal Address ≠ Operational Physical
Location

Billing Address ≠ Physical Event Location

Physical Event Location ≠ Digital Event
Location

Physical Event Location ≠ Tax Jurisdiction

Physical Event Location ≠ Tax Nexus

Physical Event Location ≠ Permanent
Establishment

Physical Event Location ≠ Tax Residence

Physical Event Location ≠ Legal Place of
Supply

Physical Event Location ≠ Source
Jurisdiction

Operational Physical Reality ≠
Jurisdictional Tax Determination 29.
Enterprise Application

ELPM can operate as the physical spatial-governance layer between
operational systems and downstream taxation infrastructure.

A generalized implementation pattern is:

ERP / Manufacturing / Logistics / Commerce / IoT / Robotics /
Infrastructure System

↓

ELIM Governed Event Location Signal Set

↓

ELPM

↓

Governed Event Physical Location

↓

Remaining TRELS Modules

↓

Governed Temporally and Spatially Situated Event

↓

Jurisdiction-Specific Tax Engines

This allows operational systems to preserve physical reality
independently from the legal rules later applied to that reality.
30. Use Case 1 — Cross-Border Manufacturing and Logistics Event

A component is manufactured at Facility A in Country A.

It is transferred to Facility B in Country B for specialized
processing.

Quality verification occurs at Facility C.

The component is then transported through several logistics nodes
before delivery to a customer in Country D.

Operational systems contain the manufacturer's registered
address, production coordinates, warehouse addresses, transport
locations, customs facilities, customer address, and delivery
location.

A conventional system may select one of these locations because a
downstream tax field requires a country.

ELPM instead determines which physical locations materially
constitute the bounded event.

It preserves the event's multi-site physical structure where
required and distinguishes production, processing, inspection,
transit, and delivery locations.

It does not determine which country has taxation authority.

A cross-border event may possess one governed physical reality
and still support several legitimate jurisdictional
interpretations. 31. Use Case 2 — Autonomous Mobile Industrial
Operation

An autonomous industrial vehicle receives instructions through
cloud infrastructure and performs inspection and repair
operations across a large energy facility.

The vehicle moves through multiple physical zones.

Its onboard systems record coordinates continuously.

Remote AI infrastructure analyzes sensor information from another
country.

Human supervisors may monitor the operation from additional
locations.

ELPM governs the physical spatial reality of the event by
identifying where the autonomous vehicle materially performs the
bounded operation, preserving relevant movement, operational
zones, and spatial transitions.

It does not treat the cloud infrastructure location, supervisor
location, company headquarters, or every individual GPS
coordinate as the complete Event Physical Location.

Where the operation is genuinely mobile, ELPM preserves that
mobility.

A moving event must be governed as a moving event rather than
forced into a static location merely because downstream systems
expect one address. 32. Canonical Boundary

ELPM owns the governance of the physical spatial manifestation of
the Tax-Relevant Event, including constitutive physical
locations, physical performance locations, object and goods
locations, machine and equipment locations, facility locations,
relevant physical presence, mobile locations, multi-site
structures, physical-location transitions, physical-location
precision, uncertainty, conflict, continuity, and traceability.

ELPM does not own final Digital Event Location, Distributed Event
Location, or final cross-dimensional Event Location Correlation.

It does not redefine Event Context, Event Recognition, Event
Formation, Event Boundary, Event Timing, Event Participation,
Participant Identity, Value Association, Event Relationships,
Event Determination, or Event Record Governance.

It does not determine Tax Jurisdiction, tax nexus, tax residence,
permanent establishment, place of supply, source jurisdiction,
legal situs, customs jurisdiction, taxpayer status, Legal Tax
Point, Tax Period, taxability, Tax Liability, tax rate, filing
obligation, or any jurisdiction-specific tax consequence.

The canonical handoff is:

ELIM — Governed Event Location Signal Set

↓

ELPM — Governed Event
Physical Location

↓

ELDM — Event Digital Location Governance

Canonical Closing Statement

ELPM establishes where the governed event materially manifests in
physical reality without allowing addresses, facilities, devices,
machines, logistics points, or administrative conventions to
become authoritative merely because they contain geographic
information.

ELPM governs where the event physically occurred — not which
jurisdiction may tax what occurred there.

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

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