We show that relativistic rotation transformations represent transfer maps between the laboratory system and a local observer on an observer manifold, rather than an event manifold, in the spirit of C-equivalence. Rotation is, therefore, not a parameterised motion on a background space or spacetime, but is determined by a particular sequence of tetrads related by specific special Lorentz transformations or boosts. Because such Lorentz boosts do not form a group, these tetrads represent distinct observers that cannot put together their local descriptions into a manifold in the usual sense. The choice of observer manifold depends on the dynamical situation under consideration, and is not solely determined by the kinematics. Three examples are given: Franklin's rotation transformation for uniform plane rotation, the Thomas precession of a vector attached to an electron, and the motion of a charged particle in an electromagnetic field. In each case, at each point of its trajectory, there is a distinguished tetrad and a special Lorentz transformation that maps Minkowski space to the spacetime of the local observer on the curve.