TREGA™ Complete Standards & Modules Index

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

This document serves as the official OOF® Tax-Relevant Event
Governance architecture map and structural index used for Event
Governance design, Tax-Relevant Event Governance navigation,
Event classification, Event diagnostics, Event architecture
development, Event Governance assessment, lifecycle governance,
and Event interoperability 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.

TREGA™ consists of 12 Parent Standards and 60 Core Modules.

Additional standards and modules may be added when new governable
Tax-Relevant Event spaces are identified. However, the standards
and modules listed below form the core structural backbone of
TREGA™.

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?

Modules:

  • ECIM — Event Context Identification Module
  • ECSM — Event Context Scope Module
  • ECRM — Event Context Relationship Module
  • ECCHM — Event Context Change Module
  • ECCM — Event Context Continuity Module


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?

Modules:

  • ORIM — Occurrence Recognition Module
  • ERSM — Event Relevance Screening Module
  • ERRM — Event Recognition Rule Module
  • ERCM — Event Recognition Confidence Module
  • EREM — Event Recognition Escalation Module


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?

Modules:

  • EFCM — Event Formation Component Module
  • EFAM — Event Formation Assembly Module
  • EFDM — Event Formation Dependency Module
  • EFRM — Event Formation Root Module
  • EFIM — Event Formation Integrity Module


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?

Modules:

  • EBIM — Event Boundary Identification Module
  • EBSCM — Event Boundary Scope Module
  • EBEM — Event Boundary Exclusion Module
  • EBSM — Event Boundary Separation Module
  • EBRM — Event Boundary Revision Module


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?

Modules:

  • ETIM — Event Time Identification Module
  • ETSM — Event Start Module
  • ETCM — Event Completion Module
  • ETDM — Event Duration Module
  • ETOM — Event Temporal Order Module


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?

Modules:

  • ELIM — Event Location Identification Module
  • ELPM — Event Physical Location Module
  • ELDM — Event Digital Location Module
  • ELDSM — Event Distributed Location Module
  • ELCM — Event Location Correlation Module


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?

Modules:

  • EPIM — Event Participant Identification Module
  • EPRM — Event Participation Role Module
  • EPAM — Event Actor Association Module
  • EPMAM — Event Machine & Autonomous Actor Module
  • EPCM — Event Participation Continuity Module


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?

Modules:

  • VAIM — Value Association Identification Module
  • VARM — Value Reference Module
  • VACM — Value Change Association Module
  • VASM — Value State Association Module
  • VATM — Value Association Traceability Module


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?

Modules:

  • ERLIM — Event Relationship Identification Module
  • ERLDM — Event Relationship Dependency Module
  • ERLSM — Event Relationship Sequence Module
  • ERLGM — Event Relationship Grouping Module
  • ERLMM — Event Relationship Merge & Split Module


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?

Modules:

  • EDRDM — Event Determination Readiness Module
  • EDCM — Event Determination Conditions Module
  • EDDM — Event Determination Decision Module
  • EDUM — Event Determination Uncertainty Module
  • EDREM — Event Determination Reconsideration Module


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?

Modules:

  • ERIDM — Event Record Identification Module
  • ERSTM — Event Record Structure Module
  • ERLKM — Event Record Linkage Module
  • ERTM — Event Record Traceability Module
  • ERINM — Event Record Interoperability Module


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?

Modules:

  • ECOM — Event Continuity Module
  • EADM — Event Amendment Module
  • ECRTM — Event Correction Module
  • ESPM — Event Supersession Module
  • ECLM — Event Closure Module


TREGA™ Architecture Summary

Parent Standards: 12 Core Modules: 60

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


TREGA™ Navigation Layer Core Questions Map

TRECS

↓

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?

TRERS

↓

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

TREFS

↓

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

TREBS

↓

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?

TRETS

↓

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?

TRELS

↓

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

TREPS

↓

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

TRVAS

↓

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

TRERLS

↓

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

TREDS

↓

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?

TREGS

↓

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?

TRECLS

↓

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?

Architectural Position

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

The architecture progresses:

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 standards govern within what context an occurrence
exists, whether it should enter Event Governance, how it becomes
a governed Event, where its boundaries lie, when and where it
occurs, which actors participate, which governed Value results
belong to it, how it relates to other Events, when it becomes
formally tax-relevant, how it becomes a governed Event Record,
and how that Event remains continuous, reconstructable,
correctable, and jurisdiction-ready throughout its lifecycle.

TREGA™ then hands the governed Event to jurisdiction-specific
taxation infrastructure:

Jurisdiction-Ready Tax-Relevant Event

↓

Jurisdictional Tax Rules
/ Tax Engine

↓

Tax Determination

↓

Reporting / Compliance

Its lifecycle becomes recursive when materially relevant Event
information changes after Record Governance or Closure:

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 Continuity can no longer legitimately be preserved:

Material Transformation

↓

Continuity Break

↓

New Event Formation Referral

This recursive structure allows Event Governance to remain
responsive to changes in Event Context, Boundary, Timing,
Location, Participation, Value Association, Event Relationships,
Determination, Record state, and lifecycle conditions.

Cross-Architecture Boundary

TREGA™ ↔ ORA™ ORA™ governs what is actually happening in
Operational Reality. TREGA™ governs how an occurrence becomes a
governed Tax-Relevant Event.

TREGA™ ↔ OBIDENITY® OBIDENITY® governs identity, origin,
ownership, authority, permission, provenance, transfer, and
continuity. TREGA™ governs whether and how an identified actor
materially participates in a governed Event.

TREGA™ ↔ VFM® VFM® governs what happens to Value throughout its
lifecycle. TREGA™ governs which governed Value result belongs to
a specific Tax-Relevant Event.

TREGA™ ↔ VALIDOS™ TREGA™ governs whether an Event has become
sufficiently governed for downstream taxation analysis. VALIDOS™
governs whether the total validation basis sufficiently supports
a Validation Determination and intended reliance.

TREGA™ ↔ INTEGROS® TREGA™ governs Tax-Relevant Event-specific
structure and lifecycle. INTEGROS® governs integrity across
objects, states, evidence, and processes.

TREGA™ ↔ ADIT® TREGA™ governs the Event and its canonical
governance lifecycle. ADIT® governs evidential observation,
preservation, verification, examination, and auditability of what
occurred.

TREGA™ ↔ AGA™ TREGA™ governs Tax-Relevant Event methodology and
governed Event conditions. AGA™ governs authority,
responsibility, accountability, attribution, and decision
relationships surrounding Event-related activities.

TREGA™ ↔ HALIA™ TREGA™ governs the Tax-Relevant Event lifecycle.
HALIA™ governs the lifecycle of harm and liability.

TREGA™ ↔ Jurisdictional Tax Systems

TREGA™ governs the Event before jurisdiction-specific taxation
rules are applied. Jurisdictional tax systems govern the legal
tax consequence of that Event under applicable law.

Foundational Architecture Distinctions

Operational Reality ≠ Tax-Relevant Event
Governance

Tax-Relevant Event ≠ Legally Taxable Event

Recognition ≠ Taxability Determination

Formation ≠ Boundary

Event Root ≠ Identity Origin

Operational Event Time ≠ Legal Tax Point

Event Timing ≠ Tax Period Determination

Event Location ≠ Tax Jurisdiction

Participant ≠ Taxpayer

Identified Actor ≠ Governed Event
Participant

Value Association ≠ Value Governance

Event Determination ≠ Tax Liability
Determination

Governed Event Record ≠ Tax Assessment

Amendment ≠ Correction

Correction ≠ Historical Erasure

Supersession ≠ Historical Deletion

Event Continuity ≠ Tax Obligation
Lifecycle

Event Closure ≠ Tax Obligation Closure

Jurisdiction-Ready ≠ Jurisdiction-Determined

Canonical Principle

TREGA™ does not govern 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
methodological conditions under which real-world and digital
occurrences become contextualized, recognized, formed, 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
maintained through Continuity, Amendment, Correction,
Supersession, and Closure until they become Jurisdiction-Ready
for downstream tax-rule application.