TREGA™ Architecture Map

Tax-Relevant Event Governance Architecture —
Tax-Relevant Event Governance Layer

TREGA™ serves as the official OOF® Tax-Relevant Event Governance
reference map used to identify, define, classify, navigate,
govern, evaluate, and understand governable Tax-Relevant Event
spaces across physical transactions, digital services, financial
systems, platforms, AI agents, autonomous systems,
machine-to-machine environments, distributed systems,
cross-border activity, organizations, and future taxation
environments.

The purpose of TREGA™ is not to define taxation itself.

The purpose of TREGA™ is to identify, define, separate, and map
the governable spaces through which a real-world, economic,
operational, digital, transactional, machine-generated,
autonomous, or value-affecting occurrence is contextualized,
recognized, formed into a governed Event, bounded, temporally and
spatially situated, associated with participants and Value,
related to other Events, formally determined as tax-relevant,
represented as a governed Event Record, and maintained throughout
its lifecycle before jurisdiction-specific taxation rules are
applied.

TREGA™ serves as the official Tax-Relevant Event Governance
reference map for:

  • Physical Transactions
  • Digital Transactions
  • Digital Services
  • Commercial Activity
  • Financial Systems
  • Banking Systems
  • Commerce Platforms
  • Digital Platforms
  • Cross-Border Activity
  • Distributed Systems
  • Digital Assets
  • AI Agents
  • Autonomous Systems
  • Machine-to-Machine Transactions
  • Robotics and Machine Economies
  • Industrial Systems
  • Multi-Party Events
  • Multi-Jurisdiction Environments
  • Future Taxation Ecosystems


Core Architectural Principle

Every Tax-Relevant Event Governance space answers one primary
governance question.

No Tax-Relevant Event Governance space duplicates the purpose of
another Tax-Relevant Event Governance space.

Every Tax-Relevant Event Governance space has a defined
beginning, a defined operational purpose, and a defined
governance boundary.

Every Tax-Relevant Event Governance space begins where the
preceding Event Governance requirement has been sufficiently
established.

Together, these Tax-Relevant Event Governance spaces form the
official Tax-Relevant Event Governance reference map of TREGA™.

Official Tax-Relevant Event Governance
Flow

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

1. Tax-Relevant Event Context Standard
(TRECS)

Governed Space: Tax-Relevant Event Context

Core Question

Within what governed operational, economic, digital,
transactional, organizational, or machine context does the
occurrence exist, and which contextual boundaries and
relationships are relevant to its Event governance?

Canonical Definition

Tax-Relevant Event Context Standard (TRECS) defines the
governance conditions under which the operational, economic,
digital, transactional, organizational, machine, platform,
infrastructural, or other materially relevant context surrounding
an occurrence is formally identified, scoped, related, updated,
and maintained as the contextual basis for Tax-Relevant Event
Governance.

Governance Boundary

Begins when a real-world or digital occurrence requires a
governed contextual basis before Tax-Relevant Event Recognition
can legitimately proceed.

Ends when the Event Context has been sufficiently identified,
scoped, related, and governed to support recognition of whether
the occurrence should enter Tax-Relevant Event Governance.

2. Tax-Relevant Event Recognition Standard
(TRERS)

Governed Space: Tax-Relevant Event
Recognition

Core Question

Which occurrence should enter Tax-Relevant Event Governance,
under what recognition conditions, and with what confidence,
qualification, or escalation state?

Canonical Definition

Tax-Relevant Event Recognition Standard (TRERS) defines the
governance conditions under which an occurrence is recognized as
requiring Tax-Relevant Event Governance through explicit
recognition rules, relevance screening, confidence assessment,
qualification, and escalation where recognition remains
uncertain.

Governance Boundary

Begins when an occurrence exists within a sufficiently governed
Event Context and must be assessed for entry into Tax-Relevant
Event Governance.

Ends when the occurrence has been sufficiently recognized,
qualified, rejected, or escalated to support Event Formation
Governance.

3. Tax-Relevant Event Formation Standard
(TREFS)

Governed Space: Tax-Relevant Event
Formation

Core Question

How must a recognized occurrence be assembled into a governed
Event, which components constitute it, and what operational root
relationship supports its formation?

Canonical Definition

Tax-Relevant Event Formation Standard (TREFS) defines the
governance conditions under which a recognized occurrence is
formed into a governed Event by identifying its constituent
components, assembling their relevant relationships, establishing
formation dependencies, associating the Event with its
operational root, and maintaining Formation Integrity.

Governance Boundary

Begins when an occurrence has been sufficiently recognized as
requiring Tax-Relevant Event Governance.

Ends when the occurrence has been sufficiently formed into a
governed Event with identifiable components, dependencies,
assembly structure, and Root Association to support explicit
Event Boundary Governance.

Event Root ≠ Identity Origin.

4. Tax-Relevant Event Boundary Standard
(TREBS)

Governed Space: Tax-Relevant Event
Boundary

Core Question

Where does the governed Event begin and end, what belongs inside
or outside it, and how must it remain distinguishable from
adjacent or related Events?

Canonical Definition

Tax-Relevant Event Boundary Standard (TREBS) defines the
governance conditions under which the inclusion, exclusion,
scope, separation, and revision boundaries of a Tax-Relevant
Event are established so that the Event remains distinguishable
from adjacent occurrences, related Events, supporting activity,
and external operational conditions.

Governance Boundary

Begins when an Event has been sufficiently formed and its
governed extent must be explicitly established.

Ends when the Event Boundary has been sufficiently identified,
scoped, separated, excluded where necessary, and governed to
support Event Timing.

5. Tax-Relevant Event Timing Standard
(TRETS)

Governed Space: Tax-Relevant Event Timing

Core Question

When does the Event begin, continue, complete, and relate
temporally to other Events without converting operational Event
Timing into a jurisdiction-specific legal tax point or Tax
Period?

Canonical Definition

Tax-Relevant Event Timing Standard (TRETS) defines the governance
conditions under which the temporal identity, start, completion,
duration, and temporal ordering of a Tax-Relevant Event are
established and maintained as operational Event Timing.

Governance Boundary

Begins when a sufficiently formed and bounded Event requires
explicit temporal positioning.

Ends when Event Timing has been sufficiently established through
Event Time identification, Start, Completion, Duration, and
Temporal Order to support Event Location Governance.

Operational Event Time ≠ Legal Tax Point.

Event Timing ≠ Tax Period Determination.

6. Tax-Relevant Event Location Standard
(TRELS)

Governed Space: Tax-Relevant Event
Location

Core Question

Where does the Event occur physically, digitally, operationally,
or across distributed environments without converting Event
Location into Tax Jurisdiction determination?

Canonical Definition

Tax-Relevant Event Location Standard (TRELS) defines the
governance conditions under which the physical, digital,
distributed, operational, or correlated locations associated with
a Tax-Relevant Event are identified, represented, related, and
maintained without converting those locations into
jurisdiction-specific tax conclusions.

Governance Boundary

Begins when Event Timing has been sufficiently established and
the Event requires governed spatial or operational positioning.

Ends when materially relevant physical, digital, distributed, and
correlated Event Locations have been sufficiently established to
support Event Participation Governance.

Event Location ≠ Tax Jurisdiction.

7. Tax-Relevant Event Participation
Standard (TREPS)

Governed Space: Tax-Relevant Event
Participation

Core Question

Which human, organizational, digital, machine, or autonomous
actors materially participate in the Event, in what roles, and
with what continuity without determining taxpayer status?

Canonical Definition

Tax-Relevant Event Participation Standard (TREPS) defines the
governance conditions under which human, organizational, digital,
machine, autonomous, or other actors are identified for Event
Participation, associated with the Event, assigned materially
relevant participation roles, and governed for participation
continuity.

Governance Boundary

Begins when a sufficiently contextualized, recognized, formed,
bounded, timed, and located Event requires identification of the
actors materially participating in it.

Ends when materially relevant Event Participants, their
participation roles, actor associations, machine or autonomous
participation, and participation continuity have been
sufficiently governed to support Value Association.

Participant ≠ Taxpayer.

Identified Actor ≠ Governed Event Participant.

8. Tax-Relevant Value Association Standard
(TRVAS)

Governed Space: Tax-Relevant Value
Association

Core Question

Which governed Value states, changes, transfers, or relationships
belong to the Event, and how must they remain associated without
duplicating Value lifecycle governance itself?

Canonical Definition

Tax-Relevant Value Association Standard (TRVAS) defines the
governance conditions under which governed Value references,
Value states, Value changes, and materially relevant Value
relationships are associated with a Tax-Relevant Event and remain
traceable as Event-specific Value Associations.

Governance Boundary

Begins when Event Participation has been sufficiently established
and governed Value results must be associated with the Event.

Ends when materially relevant Value references, states, changes,
and traceability relationships have been sufficiently associated
with the Event to support Event Relationship Governance.

Value Association ≠ Value Governance.

9. Tax-Relevant Event Relationship
Standard (TRERLS)

Governed Space: Tax-Relevant Event
Relationships

Core Question

How is the Event related to other Events through dependency,
sequence, grouping, Merge, Split, or other materially relevant
relationships?

Canonical Definition

Tax-Relevant Event Relationship Standard (TRERLS) defines the
governance conditions under which Tax-Relevant Events are
identified as related through dependency, sequence, grouping,
Merge, Split, or other materially relevant Event relationships
without collapsing distinct Events into one undifferentiated
activity.

Governance Boundary

Begins when an Event has sufficient Context, Formation, Boundary,
Timing, Location, Participation, and Value Association to
determine materially relevant relationships with other Events.

Ends when those relationships have been sufficiently identified
and governed to support formal Event Determination.

One economic activity ≠ necessarily one Event.

Multiple technical operations ≠ necessarily multiple economically
independent Events.

10. Tax-Relevant Event Determination
Standard (TREDS)

Governed Space: Tax-Relevant Event
Determination

Core Question

When is an Event sufficiently governed to be formally determined
as tax-relevant and eligible for downstream taxation analysis
without determining whether the Event is legally taxable?

Canonical Definition

Tax-Relevant Event Determination Standard (TREDS) defines the
governance conditions under which a governed Event is assessed
for Determination Readiness, evaluated against Event
Determination conditions, assigned a formal Tax-Relevant Event
Determination, qualified for uncertainty where required, and
reconsidered when materially relevant conditions change.

Governance Boundary

Begins when the Event has been sufficiently governed across
Context, Recognition, Formation, Boundary, Timing, Location,
Participation, Value Association, and Event Relationships.

Ends when the Event has been sufficiently determined as
tax-relevant, not tax-relevant, qualified, uncertain, or
requiring reconsideration to support Event Record Governance.

Event Determination ≠ Taxability Determination.

11. Tax-Relevant Event Record Governance
Standard (TREGS)

Governed Space: Tax-Relevant Event Record
Governance

Core Question

How can a Determined Tax-Relevant Event be represented as a
stable, identifiable, structured, linked, traceable, and
interoperable governed record without allowing the record to
redefine the Event or determine its legal tax consequence?

Canonical Definition

Tax-Relevant Event Record Governance Standard (TREGS) defines the
governance conditions under which a Determined Tax-Relevant Event
is transformed into an identifiable, structured, linked,
traceable, and interoperable Governed Tax-Relevant Event Record
while preserving the governed meaning established by preceding
TREGA™ standards.

Governance Boundary

Begins when an Event has received a sufficiently governed
Tax-Relevant Event Determination.

Ends when the Determined Event has been sufficiently represented
as a Governed Tax-Relevant Event Record capable of supporting
lifecycle governance and downstream jurisdiction-specific
taxation analysis.

Governed Event Record ≠ Tax Assessment.

12. Tax-Relevant Event Lifecycle &
Continuity Standard (TRECLS)

Governed Space: Tax-Relevant Event
Lifecycle & Continuity

Core Question

How can a governed Tax-Relevant Event remain continuous,
reconstructable, correctable, and jurisdiction-ready throughout
change without erasing historical reality or converting Event
lifecycle governance into tax-law administration?

Canonical Definition

Tax-Relevant Event Lifecycle & Continuity Standard (TRECLS)
defines the governance conditions under which a Governed
Tax-Relevant Event Record remains methodologically continuous,
historically reconstructable, and governably current as the Event
is amended, corrected, superseded, maintained, closed, reopened,
or referred for New Event Formation when continuity can no longer
legitimately be preserved.

Governance Boundary

Begins when a Governed Tax-Relevant Event Record enters
continuing use, maintenance, downstream reliance, lifecycle
change, or closure consideration.

Continues throughout the remaining Event lifecycle while the
Event remains relevant for downstream taxation analysis,
reporting, compliance, audit, reconstruction, or other legitimate
use.

Where material change invalidates the existing Event continuity
basis, Tax-Relevant Event Lifecycle & Continuity Standard may
trigger governed re-entry into the appropriate earlier TREGA™
governance space rather than forcing the existing Event to absorb
a materially different occurrence.

Event Continuity ≠ Tax Obligation Lifecycle.

Core Governed Tax-Relevant Event Spaces

  • Tax-Relevant Event Context
  • Tax-Relevant Event Recognition
  • Tax-Relevant Event Formation
  • Tax-Relevant Event Boundary
  • Tax-Relevant Event Timing
  • Tax-Relevant Event Location
  • Tax-Relevant Event Participation
  • Tax-Relevant Value Association
  • Tax-Relevant Event Relationships
  • Tax-Relevant Event Determination
  • Tax-Relevant Event Record Governance
  • Tax-Relevant Event Lifecycle & Continuity


Recursive Tax-Relevant Event Lifecycle

TREGA™ does not end when a Governed Tax-Relevant Event Record is
created.

Once a governed Event remains in use, downstream reliance,
reporting, analysis, maintenance, or jurisdictional processing,
the architecture becomes recursive:

Governed Tax-Relevant Event Record

↓

Event Continuity

↓

Event
Amendment

↓

Event Correction

↓

Event Supersession

↓

Event Closure

↓

Jurisdiction-Ready

Tax-Relevant Event

Where materially relevant information emerges after Closure:

Closed Event

↓

Reopening Review

↓

Lifecycle Re-Entry

↓

Updated
Governed Event

↓

Reclosure

Where Event continuity becomes materially invalid:

Material Change

↓

Continuity Reassessment

↓

Continuity Break

↓

New Event

Formation Referral

↓

Lifecycle Re-Entry

Lifecycle re-entry occurs at the earliest materially affected
governance space.

A changed Event Context may require re-entry into Tax-Relevant
Event Context Standard.

A previously unrecognized material occurrence may require
re-entry into Tax-Relevant Event Recognition Standard.

A materially changed Event constitution may require re-entry into
Tax-Relevant Event Formation Standard.

A changed Event Boundary may require re-entry into Tax-Relevant
Event Boundary Standard.

Changed operational Timing may require re-entry into Tax-Relevant
Event Timing Standard.

Changed or corrected Location may require re-entry into
Tax-Relevant Event Location Standard.

Changed Participation may require re-entry into Tax-Relevant
Event Participation Standard.

Changed Value Association may require re-entry into Tax-Relevant
Value Association Standard.

A newly established dependency, sequence, Merge, Split, or
grouping relationship may require re-entry into Tax-Relevant
Event Relationship Standard.

A materially changed Event basis may require reconsideration
under Tax-Relevant Event Determination Standard.

The architecture therefore supports targeted governed Event
lifecycle re-entry rather than uncontrolled reconstruction of the
entire Event.

Architectural Position

TREGA™ governs the complete Tax-Relevant Event Governance
lifecycle before jurisdiction-specific tax determination begins.

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

Together, these Tax-Relevant Event Governance spaces govern how
the context of an occurrence is established, whether the
occurrence should enter Event Governance, how it becomes a
governed Event, where its boundaries lie, when and where it
occurs, which actors materially participate, which governed Value
results belong to it, how it relates to other Events, when it
becomes formally tax-relevant, how it is represented as a
governed Event Record, and how that Event remains continuous,
reconstructable, correctable, supersedable, closable, and
jurisdiction-ready throughout its lifecycle.

TREGA™ therefore provides a complete governance path from the
first identification of the context in which something happened
to the determination of whether the resulting governed Event is
ready to enter jurisdiction-specific taxation analysis.

What TREGA™ Defines

TREGA™ defines:

- where Tax-Relevant Event Governance begins, - how Event Context
is identified and scoped, - which occurrences should enter Event
Governance, - how a recognized occurrence is formed into a
governed Event, - how Event components and Root Associations are
established, - where the Event begins and ends, - what belongs
inside and outside the Event Boundary, - when the Event begins,
continues, and completes, - how Event Duration and Temporal Order
are governed, - where the Event occurs physically, digitally,
operationally, or across distributed environments, - which human,
organizational, digital, machine, or autonomous actors materially
participate, - what participation roles those actors hold, -
which governed Value references, states, and changes belong to
the Event, - how Event Value Associations remain traceable, - how
Events relate through dependency, sequence, grouping, Merge, or
Split, - when the Event is sufficiently governed for Tax-Relevant
Event Determination, - how Event Determination uncertainty and
reconsideration are governed, - how a Determined Tax-Relevant
Event becomes an identifiable governed Event Record, - how Event
Records remain structured, linked, traceable, and interoperable,
- how Event Continuity is maintained, - how Events are amended, -
how incorrect Event states are corrected without historical
erasure, - how successor states supersede prior states without
deleting history, - how Event Closure is governed, - when a
Closed Event may require reopening, - when material
transformation requires New Event Formation, - and when the Event
becomes Jurisdiction-Ready for downstream tax-rule application.

TREGA™ provides the official Tax-Relevant Event Governance
language used for Event-space identification, lifecycle
navigation, governance classification, structural diagnosis,
jurisdiction-readiness, Event Record interoperability, and
Tax-Relevant Event architecture design across complex physical,
digital, distributed, autonomous, and cross-border environments.

Critical Architectural Distinctions

Operational Reality ≠ Tax-Relevant Event
Governance

Tax-Relevant Event ≠ Legally Taxable Event

Event Recognition ≠ Taxability
Determination

Event Formation ≠ Event Boundary

Event Root ≠ Identity Origin

Operational Event Time ≠ Legal Tax Point

Event Timing ≠ Tax Period Determination

Event Location ≠ Tax Jurisdiction

Participant ≠ Taxpayer

Participant Identification ≠ Event
Participation

Identified Actor ≠ Governed Event
Participant

Value Association ≠ Value Governance

Event Relationship ≠ Event Identity

Event Determination ≠ Tax Liability
Determination

Governed Event Record ≠ Tax Assessment

Event Amendment ≠ Event Correction

Correction ≠ Historical Erasure

Record Correction ≠ Event Correction by default

Supersession ≠ Historical Deletion

Successor State ≠ New Event by default

Event Continuity ≠ Tax Obligation
Lifecycle

Event Closure ≠ Tax Obligation Closure

Jurisdiction-Ready ≠ Jurisdiction-Determined Cross-Architecture
Governance Boundaries TREGA™ ↔ ORA™ — Operational

Reality Architecture

ORA™ — Operational Reality Architecture governs what exists and
occurs in actual Operational Reality.

TREGA™ — Tax-Relevant Event Governance Architecture™ governs how
occurrences from Operational Reality become structured and
governed as Tax-Relevant Events.

Operational Reality ≠ Tax-Relevant Event Governance. TREGA™ ↔
OBIDENITY® — Origin-Bound Identity Governance Architecture®

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

TREGA™ — Tax-Relevant Event Governance Architecture™ governs
whether and how an identified actor materially participates in a
specific governed Event.

Identity ≠ Event Participation. TREGA™ ↔ VFM® — Value Flow
Mechanism

VFM® — Value Flow Mechanism governs what happens to Value
throughout its lifecycle.

TREGA™ — Tax-Relevant Event Governance Architecture™ governs
which governed Value state, change, reference, or relationship
belongs to a specific Tax-Relevant Event.

Value Governance ≠ Event Value Association. TREGA™ ↔ VALIDOS™ —
Validation Governance Architecture

TREGA™ — Tax-Relevant Event Governance Architecture™ determines
when an Event has become sufficiently governed to support
downstream taxation analysis.

VALIDOS™ — Validation Governance Architecture determines whether
a complete validation basis is sufficient to support a Validation
Determination and intended reliance.

Event Determination ≠ Validation Determination. TREGA™ ↔
INTEGROS® — Integrity Governance Architecture

TREGA™ — Tax-Relevant Event Governance Architecture™ governs
Event-specific context, formation, boundary, timing, location,
participation, Value Association, relationships, Determination,
Record Governance, and lifecycle.

INTEGROS® — Integrity Governance Architecture governs integrity
across governed objects, structures, states, evidence, and
processes.

Tax-Relevant Event Governance ≠ General Integrity Governance.
TREGA™ ↔ ADIT® — Audit in Real Time Architecture

TREGA™ — Tax-Relevant Event Governance Architecture™ governs the
Event and its canonical Event Governance lifecycle.

ADIT® — Audit in Real Time Architecture governs evidential
observation, preservation, verification, traceability,
examination, and auditability of what occurred where applicable.

Event Governance ≠ Audit Governance. TREGA™ ↔ AGA™ —
Accountability Governance Architecture

TREGA™ — Tax-Relevant Event Governance Architecture™ governs the
methodological conditions under which an occurrence becomes and
remains a governed Tax-Relevant Event.

AGA™ — Accountability Governance Architecture governs who holds
authority, responsibility, accountability, attribution, and
decision ownership surrounding relevant actions, decisions, and
failures.

Event Methodology ≠ Accountability Governance. TREGA™ ↔ HALIA™ —
Harm & Liability Architecture

TREGA™ — Tax-Relevant Event Governance Architecture™ governs the
Tax-Relevant Event lifecycle.

HALIA™ — Harm & Liability Architecture governs the lifecycle of
harm and liability arising from relevant occurrences.

Tax-Relevant Event Governance ≠ Harm or Liability Governance.

TREGA™ ↔ Jurisdictional Tax Systems

TREGA™ — Tax-Relevant Event Governance Architecture™ governs the
Event before jurisdiction-specific tax rules are applied.

Jurisdictional Tax Systems determine what that Event legally
means under applicable tax law.

Tax-Relevant Event ≠ Legally Taxable Event.

Jurisdiction-Ready ≠ Jurisdiction-Determined.

Compatible OOF® Architectures

  • GOA™ — Governance Architecture
  • ORA™ — Operational Reality Architecture
  • OBIDENITY® — Origin-Bound Identity Governance Architecture®
  • VFM® — Value Flow Mechanism
  • CLA® — Classification Architecture
  • VALIDOS™ — Validation Governance Architecture
  • INTEGROS® — Integrity Governance Architecture
  • AGA™ — Accountability Governance Architecture
  • HALIA™ — Harm & Liability Architecture
  • AIG® — AI Governance Architecture
  • ASGA™ — Autonomous Systems Governance Architecture
  • ADIT® — Audit in Real Time Architecture


Canonical Principle

TREGA™ does not define legal Taxability, Tax Jurisdiction,
taxpayer determination, tax nexus, legal tax point, Tax Period,
Tax Base, Tax Rate, exemptions, deductions, Tax Liability, filing
obligations, payment, collection, enforcement, or other
jurisdiction-specific legal tax consequences. TREGA™ governs the
conditions under which a real-world or digital occurrence is
contextualized, recognized, formed into a governed Event,
bounded, temporally and spatially situated, associated with
participants and Value, related to other Events, formally
determined as tax-relevant, represented as a governed Event
Record, and maintained through Continuity, Amendment, Correction,
Supersession, Closure, and lifecycle re-entry until it becomes
Jurisdiction-Ready for downstream tax-rule application.

Canonical Closing Statement

TREGA™ serves as the official Tax-Relevant Event Governance
reference map for physical transactions, digital services,
financial systems, platforms, AI agents, autonomous systems,
machine-to-machine economies, distributed environments,
cross-border activity, and future taxation ecosystems. By
defining the primary governable spaces of the complete
Tax-Relevant Event lifecycle, TREGA™ provides the architecture
used to establish the context in which an occurrence exists,
determine whether it should enter Event Governance, form and
bound the Event, govern when and where it occurs, identify who or
what materially participates, associate governed Value with the
Event, establish relationships between Events, determine when the
Event has become tax-relevant, convert that Event into a governed
and interoperable Record, and preserve its continuity through
Amendment, Correction, Supersession, Closure, reopening, and
material lifecycle change. TREGA™ therefore establishes
taxation-relevant Event Governance as a distinct methodological
layer between Operational Reality and jurisdiction-specific
taxation systems, enabling one governed Event Reality to remain
structurally coherent, historically reconstructable, and
Jurisdiction-Ready before different jurisdictions determine what
that Event legally means under tax law.