OOF™ Origin Open Foundation™

Independent Methodological Authority

Architecture Ecosystem: Structured Reality Standards™
Architecture Family: TREGA™ — Tax-Relevant Event Governance Architecture™
Parent Standard: TREGS — Tax-Relevant Event Record Governance Standard
Module: ERIDM — Event Record Identification Module
Operational Layer: Event Record Identification Governance Layer
Category: Governance & Enforcement
Subcategory: Tax-Relevant Event Governance
Type: Core Module
Governed Space: Event Record Identification
Primary Governed Object: Governed Event Record Identity
Origin ID: TREGA-TREGS-ERIDM-001
Version: 1.0
Status: Canonical · Open Standard
Effective Date: 3 September 2026
AI-Readable: Yes
Authority: OOF®
Protection: MIP® — Methodological Intellectual Property
Canonical Language: UCL — Universal Canonical Language

Canonical Definition

The Event Record Identification Module (ERIDM) governs how a
Determined Tax-Relevant Event receives a stable, distinguishable,
persistent, and traceable Event Record identity through which its
canonical governed representation can be referenced across
systems, organizations, transformations, and downstream
environments.

ERIDM establishes the authoritative association between the
Record being created and the Determined Tax-Relevant Event that
the Record represents.

Its principal transition is:

Determined Tax-Relevant Event

↓

Event Record Identification Governance

↓

Governed Event Record Identity

ERIDM does not identify the Event itself.

The Event has already been identified, formed, bounded, governed,
and determined through preceding TREGA™ layers.

ERIDM identifies its governed Record representation.

Its foundational distinction is:

Record Identity ≠ Event Identity.

Operational Role

After TREDS establishes a Determined Tax-Relevant Event, TREGS
requires a stable Record through which that Event can persist as
governed information.

Before Record structure, linkage, traceability, or
interoperability can be governed, the Record itself must be
identifiable.

ERIDM answers:

Which governed Record represents this Determined Tax-Relevant
Event?

The module prevents: anonymous Event Records; unstable Record
identifiers; accidental duplicate Record creation; confusion
between Event identity and Record identity; confusion between
canonical and technical representations; identifier reuse;
cross-system Record identity fragmentation; and loss of
Event-to-Record association.

Internal Module Flow

TREGS operates through:

ERIDM — Event Record Identification

↓

ERSTM — Event Record
Structure

↓

ERLKM — Event Record Linkage

↓

ERTM — Event Record
Traceability

↓

ERINM — Event Record Interoperability

↓

Governed
Tax-Relevant Event Record

ERIDM is the first operational module.

Its output is:

Governed Event Record Identity

which becomes the identification foundation for ERSTM.

Operational Transition

The canonical transition is:

Determined Tax-Relevant Event

↓

Record Candidate

↓

Record
Identity Establishment

↓

Event-to-Record Association

↓

Identity
State

↓

Governed Event Record Identity

The module establishes identity before the Record receives its
complete governed structure.

Operational Space

ERIDM governs: Record candidate identification; Record identity
establishment; Record identifier assignment; Record identifier
uniqueness; Record identifier persistence; Record identifier
stability; Record identifier scope; Event-to-Record association;
canonical Record reference; technical identifier distinction;
duplicate Record identity detection; identifier collision
governance; identifier reassignment restrictions; identity
continuity; identity state; and identification handoff.

Operational Scope

ERIDM may identify governed Event Records originating from or
represented across: commerce systems; ERP environments;
accounting systems; banking infrastructure; payment networks;
digital marketplaces; logistics systems; digital platforms; APIs;
blockchain environments; smart contracts; AI agents; autonomous
systems; machine-to-machine environments; distributed systems;
industrial infrastructure; and future machine economies.

The identification logic remains technology-neutral and
jurisdiction-neutral.

Record Candidate

A Record Candidate is a proposed canonical representation of a
Determined Tax-Relevant Event entering TREGS Record Governance.

A Record Candidate shall reference a valid upstream TREDS
Determination.

A technical object does not become a governed Record merely
because it exists in a system.

Technical Object ≠ Governed Record Candidate by default.

Identification Eligibility

A Record Candidate becomes eligible for ERIDM governance where: a
valid Determined Tax-Relevant Event exists; the candidate is
intended to represent that Event; the Event-to-Record association
can be established; and no known identity conflict prevents
reliable identification.

Record Eligibility ≠ Record Identification Completion.

Record Identity Establishment

ERIDM establishes the governed identity of the Event Record.

The Record identity shall allow the Record to remain
distinguishable throughout its operational existence.

The identity should remain usable despite: storage migration;
schema transformation; API exchange; organizational transfer;
technical replication; or downstream consumption.

Record Identifier

A Governed Event Record Identity shall possess a stable
identifier or equivalent canonical reference mechanism.

The identifier shall distinguish the governed Record from other
Record identities within the relevant governance environment.

A Record identifier may be implemented through different
technical mechanisms.

ERIDM governs its methodological function rather than prescribing
a specific technology.

Identifier Uniqueness

A governed Record identifier shall be sufficiently unique within
its defined identification scope.

Two materially distinct Governed Event Records shall not
intentionally share the same canonical Record identifier.

Shared Identifier ≠ Shared Record Identity by default.

Identifier Scope

Uniqueness shall be evaluated within an explicit scope.

Possible scopes may include: system; organization; network;
platform; federation; or globally coordinated governance
infrastructure.

The scope shall be sufficient for the intended Record
interoperability.

Identifier Stability

A Record identifier should remain stable while the same governed
Record identity continues.

Technical changes should not create new canonical Record
identities unnecessarily.

Therefore:

System Migration ≠ New Record Identity.

Schema Change ≠ New Record Identity.

Storage Location Change ≠ New Record Identity.

Identifier Persistence

Record identity should persist for as long as the governed Record
must remain reconstructable.

Persistence is particularly important where the Record becomes:
inactive; superseded; corrected; archived; or replaced in
downstream systems.

A non-current Record may still require persistent identity for
historical reconstruction.

Identifier Immutability Boundary

Stable identity does not require every technical identifier to be
immutable.

Systems may replace internal keys or migrate technical
infrastructure.

ERIDM requires preservation of canonical identity continuity.

Technical Identifier Change ≠ Canonical Record Identity Change by
default.

Event-to-Record Association

Every Governed Event Record Identity shall be associated with the
Determined Tax-Relevant Event it represents.

The association establishes:

Governed Event Reference ↔ Governed Record
Identity

This association prevents the Record from becoming detached from
the Event Reality established upstream.

Association Cardinality

ERIDM shall not assume that every technical representation
creates a new canonical Record.

One governed Event may have: one canonical governed Record;
multiple technical representations; multiple system-specific
identifiers; multiple downstream copies.

These technical representations may reference the same canonical
Record identity.

One Event

↓

Multiple Technical Representations ≠ Multiple
Canonical Records by default.

Record Identity and Event Identity

Event identity and Record identity shall remain distinct.

The Event represents governed economic or operational reality.

The Record represents that Event as governed information.

Therefore:

Event Identifier ≠ Record Identifier.

A system may associate both, but shall not collapse their
methodological functions.

Record Identity and Technical Identity

A system may create: database primary keys; transaction IDs;
document IDs; message IDs; invoice numbers; ledger hashes; API
request IDs; internal object IDs.

These identifiers may contribute to Record identification.

They do not automatically become the canonical Governed Event
Record Identity.

Technical Identifier ≠ Governed Record Identifier by default.

Canonical Record Reference

ERIDM establishes a canonical reference through which other TREGS
modules and downstream systems can identify the same governed
Record.

The reference enables a common answer to:

Which governed Event Record are we discussing?

without requiring every system to use the same internal
identifier.

Local and Canonical Identifiers

A Record may possess both:

Canonical Record Identifier

and:

Local Technical Identifier(s)

Local identifiers may change between systems.

The canonical identity shall remain associable across those
representations.

This supports:

Canonical Record Identity

↓

System A Identifier / System B
Identifier / System C Identifier

without creating multiple Event realities.

Identifier Mapping

Where multiple systems maintain different local identifiers,
mappings may associate them with the canonical Record identity.

ERIDM governs the identification meaning of that mapping.

Detailed cross-system interoperability belongs to ERINM.

Identifier Mapping ≠ Full Record Interoperability.

Record Identity Duplication

Duplicate identity occurs where multiple canonical Record
identities are unintentionally established for the same intended
governed Record.

ERIDM shall support detection and governance of potential
duplication.

Potential indicators include: same Event reference; same
Determination reference; overlapping Record creation; duplicate
ingestion; system retry; replicated processing; or migration
error.

Duplicate Record Candidate

Where multiple Record Candidates appear to represent the same
Determined Tax-Relevant Event, ERIDM shall not automatically
establish multiple canonical Record identities.

The candidates should be evaluated for whether they represent:
the same canonical Record; legitimate separate governed Records;
technical copies; or identity conflict.

Duplicate Candidate ≠ Duplicate Governed Record by default.

Identifier Collision

Identifier Collision occurs where the same identifier appears to
refer to materially different Record identities.

A collision shall be governed explicitly.

The system shall not resolve a collision merely by assuming the
records are identical.

Identifier Equality ≠ Record Identity Equality.

Identity Conflict

Record Identity Conflict exists where available identification
information supports incompatible Record identity conclusions.

Possible states include: Same Record; Different Records;
Duplicate Candidate; Collision; Ambiguous; Unresolved.

An unresolved material identity conflict should prevent
unqualified Record identification.

Record Identity Ambiguity

Ambiguity exists where the Record cannot yet be reliably
distinguished from one or more candidate Records.

Ambiguity may require: additional Event association;
Determination reference; technical-source reconciliation; or
escalation.

Ambiguous Record Identity ≠ Permission to Select an Arbitrary
Identifier.

Identifier Reuse

A canonical Record identifier should not be reassigned to an
unrelated governed Record after the original Record becomes
inactive, superseded, or closed.

Historical identity must remain reconstructable.

Inactive Identifier ≠ Available Identifier for Reuse by default.

Record Identity Continuity

The same governed Record should preserve identity continuity
through technical change.

Continuity may span:

Creation

↓

Active Use

↓

Transformation

↓

Migration

↓

Supersession
Reference

↓

Historical Preservation

ERIDM establishes the identity foundation.

TRECLS later governs broader Event lifecycle continuity.

Record Identity and Correction

A correction to Record content does not automatically create a
new Record identity.

Whether identity remains continuous depends on whether the same
governed Record continues to represent the same Event.

Record Correction ≠ New Record Identity by default.

Record structure correction itself belongs to the appropriate
TREGS/TRECLS governance layer.

Record Identity and Supersession

A superseding Record may require a distinct Record identity while
retaining explicit association with the superseded Record.

ERIDM governs the distinguishability of those Record identities.

TRECLS governs broader lifecycle supersession.

Superseding Record ≠ Same Record Identity by default.

Record Identity and Event Correction

Where the underlying Event changes materially through upstream
governance, ERIDM shall not independently decide whether the
Event remains the same Event.

That determination belongs to the authoritative Event-governance
layer.

ERIDM consumes the resulting Event identity state.

Record Identity and Merge

Where several Events are merged under TRERLS, existing Record
identities shall not automatically collapse into one identity.

A resulting governed Event may require an appropriate canonical
Record identity while prior Record identities remain traceable.

Event Merge ≠ Automatic Record Identifier Merge.

Record Identity and Split

Where one Event is split into multiple governed Events, the
original Record identity shall not automatically be copied to
every resulting Record.

Event Split ≠ Record Identity Replication.

Record Identity and Determination
Reconsideration

A reconsidered Determination does not automatically require a new
Record identity.

If the same governed Record continues to represent the same
Event, identity continuity may remain.

If Event identity or canonical representation materially changes,
further governance may be required.

Determination Reconsideration ≠ New Record Identity by default.

Cross-System Identity

Different systems may refer to the same governed Record using
different local identifiers.

ERIDM supports association of those identifiers with one
canonical Record identity.

Different System Identifier ≠ Different Governed Record.

Cross-Organization Identity

Organizations may maintain independent internal identifiers for
the same exchanged governed Record.

Canonical identity enables those representations to remain
associated without requiring identical internal infrastructure.

Different Organizational Identifier ≠ Different Event Reality.

Cross-Border Record Identity

A Record may be consumed in several jurisdictions.

Each jurisdiction may assign its own: case number; tax reference;
filing identifier; assessment identifier; reporting reference.

Those identifiers remain downstream jurisdiction-specific
references.

They do not replace the canonical TREGA™ Record identity.

Tax Authority Identifier ≠ Canonical Event Record Identifier.

Multi-Jurisdiction Identity Continuity

The same governed Record may support:

Canonical Record ID

↓

Jurisdiction A Evaluation

Canonical Record ID

↓

Jurisdiction B Evaluation

Canonical Record ID

↓

Jurisdiction C Evaluation

This allows different legal evaluations to remain associated with
the same underlying governed Event Record.

Invoice Identifier Boundary

An invoice number may be referenced by a Governed Event Record.

It does not automatically identify the governed Event Record
itself.

Invoice Number ≠ Governed Event Record Identifier by default.

Payment Identifier Boundary

A payment transaction identifier may identify a payment record.

It does not automatically identify the Tax-Relevant Event Record.

Payment ID ≠ Event Record ID by default.

Blockchain Identifier Boundary

A transaction hash may uniquely identify a blockchain
transaction.

It does not automatically identify the governed Event Record.

Blockchain Transaction Hash ≠ Governed Event Record Identifier by
default.

Smart-Contract Identifier Boundary

A contract address or execution identifier may contribute to
Record identification but does not replace canonical Event Record
identity.

Smart-Contract Execution ID ≠ Governed Event Record ID by
default.

AI-Agent Record Identity

AI agents may autonomously create technical records.

ERIDM requires stable governed Record identification
independently of whether a human or machine created the
representation.

Agent-Generated Identifier ≠ Governed Record Identity by default.

Machine-Scale Identification

Machine environments may create millions of technical
identifiers.

ERIDM prevents identifier volume from becoming governed Record
volume.

Canonical Record identities should correspond to governed Record
objects rather than raw technical activity.

Technical Identifier Count ≠ Governed Record Count.

Record Identity Authority

ERIDM requires an identifiable governance basis for establishing
canonical Record identity.

The specific technical or organizational authority may vary by
implementation.

The authority shall be capable of establishing identity without
contradicting upstream Event governance.

Record identity authority does not confer tax authority.

Record Identification Authority ≠ Tax Authority.

Identity Trace Reference

The Record identity should retain sufficient references to
reconstruct:

Determined Event

↓

Record Candidate

↓

Canonical Record Identity

Detailed Record traceability is subsequently governed by ERTM.

ERIDM establishes the minimum identification lineage necessary
for identity governance.

Identification Confidence

Where automated matching or probabilistic identity resolution is
used, confidence may support the identification process.

Confidence shall not substitute for governed identity.

High Match Confidence ≠ Established Record Identity by default.

Identity Escalation

Material ambiguity, duplication, or collision may require
escalation.

Escalation should occur where an unqualified Record identity
cannot be responsibly established.

Possible escalation states include: Manual Review Required;
Cross-System Reconciliation Required; Event Reference Review
Required; Duplicate Resolution Required; Identity Conflict
Resolution Required.

Proportional Identification Governance

Identification governance should be proportional to Record
complexity and downstream reliance.

A simple single-system Event may require limited identification
infrastructure.

A distributed cross-border Event spanning multiple platforms may
require stronger canonical identity controls.

Greater Identifier Complexity ≠ Stronger Identification by
default.

Governance States

ERIDM may represent:

Identification Not Initiated

Record Candidate Identified

Identification Eligibility Under Review

Identification Eligible

Canonical Identifier Pending

Canonical Identifier Established

Event Association Pending

Event Association Established

Duplicate Candidate Detected

Identifier Collision Detected

Identity Ambiguous

Identity Conflicted

Escalation Required

Identity Continuity Established

Governed Event Record Identity Established

Ready for Record Structure Governance
Governance Requirements

ERIDM implementations shall ensure that: a valid Determined
Tax-Relevant Event exists before canonical Record identification;
the Record Candidate can be associated with the Event it
represents; Record identity remains distinct from Event identity;
canonical Record identity remains distinguishable from local
technical identifiers; identifiers are sufficiently unique within
their declared scope; identifier scope is explicit where
material; canonical identity can remain stable across technical
transformations; technical identifier change does not
automatically create new canonical identity; Record identity
remains persistent where historical reconstruction is required;
multiple technical representations do not automatically create
multiple canonical Records; duplicate Record Candidates can be
detected; identifier collisions are governed explicitly;
ambiguous identity does not result in arbitrary identification;
identifiers are not silently reused for unrelated Records; Record
corrections do not automatically create new identities; Event
Merge does not automatically merge Record identities; Event Split
does not automatically replicate Record identity; Determination
reconsideration does not automatically create new Record
identity; local system identifiers may map to canonical identity;
jurisdiction-specific tax identifiers remain downstream
references; machine-generated identifiers do not automatically
become governed Record identities; probabilistic confidence does
not replace governed identification; unresolved material identity
conflicts can be escalated; and the resulting Governed Event
Record Identity is suitable for ERSTM.

Governance Logic

IF no valid Determined Tax-Relevant Event exists, THEN ERIDM
shall not establish a canonical Governed Event Record Identity.

IF a Record Candidate cannot be reliably associated with a
Determined Tax-Relevant Event, THEN canonical identification
shall remain incomplete.

IF a technical identifier exists but no canonical Record identity
has been governed, THEN the technical identifier shall not
automatically become the Governed Event Record Identifier.

IF several technical representations refer to the same intended
governed Record, THEN ERIDM shall preserve one canonical identity
unless distinct governed Record identities are materially
justified.

IF two Record Candidates appear to represent the same Event and
same intended canonical Record, THEN duplicate resolution shall
occur before independent canonical identities are established.

IF the same identifier refers to materially different Record
identities, THEN Identifier Collision shall be established and
resolved before unqualified identification.

IF the same Record moves between systems while its canonical
governance identity remains unchanged, THEN canonical Record
identity shall persist.

IF a local technical identifier changes, THEN canonical Record
identity shall remain unchanged unless a materially new governed
Record has been established.

IF an Event Merge or Split changes the underlying governed Event
structure, THEN ERIDM shall consume the authoritative Event
result rather than infer new Record identity independently.

IF identity remains materially ambiguous or conflicted, THEN
escalation shall occur rather than arbitrary identifier
assignment.

IF Record identity and Event association are sufficiently
established, THEN ERIDM shall produce the Governed Event Record
Identity and hand it to ERSTM.

Minimum Implementation Framework

A minimum ERIDM implementation should support:

Record Identification Governance ID A stable reference for the
ERIDM governance process.

Determined Event Reference The TREDS-governed Event represented
by the Record.

Final Determination Reference The applicable TREDS Determination
state.

Record Candidate Reference The proposed governed Record
representation.

Canonical Record Identifier The stable governed identifier
established for the Record.

Identifier Type The technical or methodological form of the
canonical identifier.

Identifier Scope The environment within which uniqueness is
governed.

Identifier Authority Reference The process or authority
responsible for canonical identifier establishment.

Identifier Creation State Pending, Established, Rejected,
Ambiguous, or Conflicted.

Event-to-Record Association The governed association between
Event and Record identity.

Event Association State Pending, Established, Ambiguous,
Conflicted, or Invalid.

Local Identifier Reference(s) Any system-specific identifiers
associated with the canonical Record.

Identifier Mapping Reference Mappings between canonical and local
identifiers where applicable.

Duplicate Candidate State Whether potential duplicate Record
identity exists.

Duplicate Candidate Reference References to potentially duplicate
Record Candidates.

Identifier Collision State Whether identifier collision has been
detected.

Collision Reference The competing Record identities involved.

Identity Ambiguity State Whether Record identity remains
ambiguous.

Identity Conflict State Whether materially incompatible identity
conclusions exist.

Prior Record Identity Reference Any previous canonical Record
identity relevant to continuity.

Superseding Record Identity Reference Any later Record identity
that supersedes the current Record where applicable.

Identity Continuity State Whether canonical identity continuity
remains established.

Identification Confidence Reference Supporting confidence
information where automated identity matching is used.

Escalation State Whether identity governance requires escalation.

Identification Trace Reference Minimum lineage from Determined
Event to canonical Record identity.

Governance State The current ERIDM governance state.

Handoff State Whether the identified Record is ready for ERSTM.

Governance Outputs

ERIDM may produce: Record Candidate Identification;
Identification Eligibility State; Canonical Record Identifier;
Identifier Scope; Identifier Authority Reference; Event-to-Record
Association; Local Identifier References; Identifier Mapping
Reference; Duplicate Candidate State; Identifier Collision State;
Identity Ambiguity State; Identity Conflict State; Identity
Continuity State; Identification Escalation; Identification Trace
Reference; and the principal output: Governed Event Record
Identity.

Critical Distinctions

Record Identity ≠ Event Identity.

Technical Object ≠ Governed Record Candidate by default.

Record Eligibility ≠ Record Identification Completion.

Shared Identifier ≠ Shared Record Identity by default.

System Migration ≠ New Record Identity.

Schema Change ≠ New Record Identity.

Storage Location Change ≠ New Record Identity.

Technical Identifier Change ≠ Canonical Record Identity Change by
default.

Event Identifier ≠ Record Identifier.

Technical Identifier ≠ Governed Record Identifier by default.

Identifier Mapping ≠ Full Record Interoperability.

Duplicate Candidate ≠ Duplicate Governed Record by default.

Identifier Equality ≠ Record Identity Equality.

Ambiguous Record Identity ≠ Permission to Select an Arbitrary
Identifier.

Inactive Identifier ≠ Available Identifier for Reuse by default.

Record Correction ≠ New Record Identity by default.

Superseding Record ≠ Same Record Identity by default.

Event Merge ≠ Automatic Record Identifier Merge.

Event Split ≠ Record Identity Replication.

Determination Reconsideration ≠ New Record Identity by default.

Different System Identifier ≠ Different Governed Record.

Different Organizational Identifier ≠ Different Event Reality.

Tax Authority Identifier ≠ Canonical Event Record Identifier.

Invoice Number ≠ Governed Event Record Identifier by default.

Payment ID ≠ Event Record ID by default.

Blockchain Transaction Hash ≠ Governed Event Record Identifier by
default.

Smart-Contract Execution ID ≠ Governed Event Record ID by
default.

Agent-Generated Identifier ≠ Governed Record Identity by default.

Technical Identifier Count ≠ Governed Record Count.

Record Identification Authority ≠ Tax Authority.

High Match Confidence ≠ Established Record Identity by default.

Greater Identifier Complexity ≠ Stronger Identification by
default.

Enterprise Application

ERIDM provides the identity anchor for Event Record Governance.

A canonical enterprise pattern is:

Determined Tax-Relevant Event

→ ERIDM — Governed Event Record Identity

→ ERSTM — Governed Event Record Structure

→ ERLKM — Governed Event Record Linkage

→ ERTM — Governed Event Record Traceability

→ ERINM — Governed Event Record Interoperability

→ Governed Tax-Relevant Event Record

This enables different systems to reference the same governed
Record without forcing them to use identical technical
identifiers. Use Case 1 — One Marketplace Event Across Multiple
Systems

A marketplace Event has completed TREDS and exists as a
Determined Tax-Relevant Event.

The marketplace platform assigns transaction identifier A, the
ERP assigns object identifier B, the payment infrastructure uses
transaction reference C, and a downstream tax system creates
processing reference D.

ERIDM establishes one canonical Governed Event Record Identity
associated with the Determined Event and maps the relevant local
identifiers to that Record identity.

The four technical identifiers therefore remain distinguishable
technical references rather than four separate governed Event
Records.

Different Technical Identifiers

↓

One Canonical Governed Record
Identity. Use Case 2 — Autonomous Platform Producing Duplicate
Record Candidates

An autonomous platform completes one governed service Event.

Because of distributed processing and retry logic, three
infrastructure nodes independently create Record Candidates for
the same Determined Tax-Relevant Event.

Each candidate receives a different local system identifier.

ERIDM detects that all three candidates reference the same
Determined Event and the same intended canonical Record.

Instead of establishing three canonical Event Record identities,
the module identifies the candidates as duplicate technical
representations and establishes one Governed Event Record
Identity.

The technical records remain traceable without multiplying the
canonical Event Record.

Canonical Boundary

ERIDM owns the governance of Record candidate identification,
identification eligibility, canonical Record identity
establishment, identifier assignment, uniqueness, scope,
stability, persistence, Event-to-Record association, distinction
between canonical and technical identifiers, duplicate identity
detection, identifier collision, identity ambiguity, identity
continuity, identifier mapping at identification level, and
establishment of the Governed Event Record Identity.

ERIDM does not identify or determine the underlying Event.

It does not govern the full structural contents of the Record;
ERSTM owns Record Structure.

It does not govern broader Record Linkage; ERLKM owns that space.

It does not govern complete Record Traceability; ERTM owns that
space.

It does not govern cross-system semantic interoperability; ERINM
owns that space.

It does not govern Event lifecycle amendment, correction,
supersession, or closure; TRECLS owns those lifecycle functions.

It does not determine legal taxability, Tax Jurisdiction,
taxpayer status, Tax Base, Tax Rate, legal tax point, Tax Period,
Tax Liability, exemption, deduction, filing obligation, or other
jurisdiction-specific tax consequence.

Its governance begins when a valid Determined Tax-Relevant Event
requires a canonical Record identity.

Its governance ends when the Governed Event Record Identity and
its association with the underlying Event are sufficiently
established for Record Structure Governance.

Canonical Handoff

TREDS — Determined Tax-Relevant Event

↓

ERIDM — Governed Event
Record Identity

↓

ERSTM — Event Record Structure Governance

Canonical Closing Statement

ERIDM establishes the identity anchor through which a Determined
Tax-Relevant Event can persist as one governed Record across
changing systems, identifiers, organizations, and technical
representations.

The Record must be identifiable without being mistaken for the
Event it represents.

Record Identity ≠ Event Identity.

Different Technical Identifiers ≠ Different Governed Records.