function create_initial_taxonomies() {
	global $wp_rewrite;

	if ( ! did_action( 'init' ) ) {
		$rewrite = array(
			'category'    => false,
			'post_tag'    => false,
			'post_format' => false,
		);
	} else {

		/**
		 * Filters the post formats rewrite base.
		 *
		 * @since 3.1.0
		 *
		 * @param string $context Context of the rewrite base. Default 'type'.
		 */
		$post_format_base = apply_filters( 'post_format_rewrite_base', 'type' );
		$rewrite          = array(
			'category'    => array(
				'hierarchical' => true,
				'slug'         => get_option( 'category_base' ) ? get_option( 'category_base' ) : 'category',
				'with_front'   => ! get_option( 'category_base' ) || $wp_rewrite->using_index_permalinks(),
				'ep_mask'      => EP_CATEGORIES,
			),
			'post_tag'    => array(
				'hierarchical' => false,
				'slug'         => get_option( 'tag_base' ) ? get_option( 'tag_base' ) : 'tag',
				'with_front'   => ! get_option( 'tag_base' ) || $wp_rewrite->using_index_permalinks(),
				'ep_mask'      => EP_TAGS,
			),
			'post_format' => $post_format_base ? array( 'slug' => $post_format_base ) : false,
		);
	}

	register_taxonomy(
		'category',
		'post',
		array(
			'hierarchical'          => true,
			'query_var'             => 'category_name',
			'rewrite'               => $rewrite['category'],
			'public'                => true,
			'show_ui'               => true,
			'show_admin_column'     => true,
			'_builtin'              => true,
			'capabilities'          => array(
				'manage_terms' => 'manage_categories',
				'edit_terms'   => 'edit_categories',
				'delete_terms' => 'delete_categories',
				'assign_terms' => 'assign_categories',
			),
			'show_in_rest'          => true,
			'rest_base'             => 'categories',
			'rest_controller_class' => 'WP_REST_Terms_Controller',
		)
	);

	register_taxonomy(
		'post_tag',
		'post',
		array(
			'hierarchical'          => false,
			'query_var'             => 'tag',
			'rewrite'               => $rewrite['post_tag'],
			'public'                => true,
			'show_ui'               => true,
			'show_admin_column'     => true,
			'_builtin'              => true,
			'capabilities'          => array(
				'manage_terms' => 'manage_post_tags',
				'edit_terms'   => 'edit_post_tags',
				'delete_terms' => 'delete_post_tags',
				'assign_terms' => 'assign_post_tags',
			),
			'show_in_rest'          => true,
			'rest_base'             => 'tags',
			'rest_controller_class' => 'WP_REST_Terms_Controller',
		)
	);

	register_taxonomy(
		'nav_menu',
		'nav_menu_item',
		array(
			'public'            => false,
			'hierarchical'      => false,
			'labels'            => array(
				'name'          => __( 'Navigation Menus' ),
				'singular_name' => __( 'Navigation Menu' ),
			),
			'query_var'         => false,
			'rewrite'           => false,
			'show_ui'           => false,
			'_builtin'          => true,
			'show_in_nav_menus' => false,
		)
	);

	register_taxonomy(
		'link_category',
		'link',
		array(
			'hierarchical' => false,
			'labels'       => array(
				'name'                       => __( 'Link Categories' ),
				'singular_name'              => __( 'Link Category' ),
				'search_items'               => __( 'Search Link Categories' ),
				'popular_items'              => null,
				'all_items'                  => __( 'All Link Categories' ),
				'edit_item'                  => __( 'Edit Link Category' ),
				'update_item'                => __( 'Update Link Category' ),
				'add_new_item'               => __( 'Add New Link Category' ),
				'new_item_name'              => __( 'New Link Category Name' ),
				'separate_items_with_commas' => null,
				'add_or_remove_items'        => null,
				'choose_from_most_used'      => null,
				'back_to_items'              => __( '← Back to Link Categories' ),
			),
			'capabilities' => array(
				'manage_terms' => 'manage_links',
				'edit_terms'   => 'manage_links',
				'delete_terms' => 'manage_links',
				'assign_terms' => 'manage_links',
			),
			'query_var'    => false,
			'rewrite'      => false,
			'public'       => false,
			'show_ui'      => true,
			'_builtin'     => true,
		)
	);

	register_taxonomy(
		'post_format',
		'post',
		array(
			'public'            => true,
			'hierarchical'      => false,
			'labels'            => array(
				'name'          => _x( 'Formats', 'post format' ),
				'singular_name' => _x( 'Format', 'post format' ),
			),
			'query_var'         => true,
			'rewrite'           => $rewrite['post_format'],
			'show_ui'           => false,
			'_builtin'          => true,
			'show_in_nav_menus' => current_theme_supports( 'post-formats' ),
		)
	);
}