Tax-Relevant Value Association Standard - (TRVAS)

OOF™ Origin Open Foundation™

Independent Methodological Authority

Architecture Ecosystem: Structured Reality Standards™
Architecture Family: TREGA™ — Tax-Relevant Event Governance Architecture™
Parent Standard: TRVAS — Tax-Relevant Value Association Standard
Operational Layer: Tax-Relevant Value Association Governance Layer
Category: Governance & Enforcement
Subcategory: Tax-Relevant Event Governance
Type: Parent Standard
Governed Space: Tax-Relevant Value Association
Origin ID: TREGA-TRVAS-008
Version: 1.0
Status: Canonical · Open Standard
Effective Date: 1 September 2026
AI-Readable: Yes
Authority: OOF®
Protection: MIP® — Methodology Intellectual Property Protection
Canonical Language: UCL — Universal Canonical Language Canonical Definition The Tax-Relevant Value Association Standard (TRVAS) governs how value references, value states, value changes, and other governed value results are associated with a Governed Participatory Event so that the event can carry a sufficiently structured representation of value into subsequent Tax-Relevant Event governance. TRVAS establishes which governed value information legitimately belongs to the event, how that relationship is represented, how multiple value associations are distinguished, how value states and changes are connected to the event, and how those associations remain traceable. TRVAS does not determine the origin, emergence, development, degradation, nullification, restoration, extinction, ownership, economic meaning, or complete lifecycle of value. Those questions belong to VFM® — Value Flow Mechanism and other appropriate governance architectures. TRVAS also does not determine taxable value, Tax Base, consideration under law, customs value, transfer-pricing value, market value under a jurisdiction-specific rule, deductible amount, taxable income, taxable gain, tax rate, or Tax Liability.
The foundational boundary is: VFM® determines what happened to value. TREGA™ determines which governed value result belongs to the event. Purpose Tax-relevant events frequently interact with value.
An event may: create value; transfer value; exchange value; consume value; transform value; increase value; decrease value; temporarily hold value; redistribute value; destroy value; restore value; or affect several different values simultaneously. Yet the existence of value somewhere in an operational system does not establish that the value belongs to the specific event being governed. Likewise, a monetary amount appearing in a transaction record does not automatically represent the complete value structure of the event.
TRVAS exists to establish a governed association layer between: Governed Participatory Event
and: Governed Value Information without converting that association into a legal tax valuation. Core Question Which governed value results materially belong to the Tax-Relevant Event, and how can those relationships be represented without determining the jurisdiction-specific taxable value, Tax Base, ownership, entitlement, or legal tax consequence of that value? TREGA™ Governance Flow
The complete TREGA™ Parent Standard governance sequence is: 1. TRECS — Tax-Relevant Event Context Standard → 2. TRERS — Tax-Relevant Event Recognition Standard → 3. TREFS — Tax-Relevant Event Formation Standard → 4. TREBS — Tax-Relevant Event Boundary Standard → 5. TRETS — Tax-Relevant Event Timing Standard → 6. TRELS — Tax-Relevant Event Location Standard → 7. TREPS — Tax-Relevant Event Participation Standard → 8. TRVAS — Tax-Relevant Value Association Standard ← CURRENT STANDARD → 9. TRERLS — Tax-Relevant Event Relationship Standard → 10. TREDS — Tax-Relevant Event Determination Standard → 11. TREGS — Tax-Relevant Event Record Governance Standard → 12. TRECLS — Tax-Relevant Event Lifecycle & Continuity Standard Position Within TREGA™ TRVAS operates after Event Participation has been governed and before relationships between multiple events are governed.
Its architectural position is: Event Participation → Value Association → Event Relationships
TREPS establishes: Who or what materially participated in the event?
TRVAS establishes: Which governed value results materially belong to the event?
TRERLS subsequently establishes: How does the event relate to other governed events? Governed Transition
TRVAS receives: Governed Participatory Event
together with relevant governed value information and produces: Governed Value-Associated Event
The canonical transition is: Governed Participatory Event + Governed Value Results → TRVAS — Value Association Governance → Governed Value-Associated Event This output proceeds to TRERLS.