.tax-page{--tax-text:#142238;--tax-muted:#66758a;--tax-line:#d8e1eb;--tax-blue:#2563eb;--tax-green:#31906f;color:var(--tax-text);background:#fff}.tax-shell{width:min(1160px,100% - 48px);margin:0 auto}.tax-doc-hero{background:#f7f9fc;border-bottom:1px solid #e1e7ef;padding:94px 0 88px}.tax-doc-hero-grid{grid-template-columns:minmax(0,1.08fr) minmax(380px,.92fr);align-items:center;gap:84px;display:grid}.tax-doc-hero-copy h1{letter-spacing:-.047em;text-wrap:balance;max-width:760px;margin:0;font-size:clamp(48px,5.8vw,74px);font-weight:820;line-height:.99}.tax-doc-hero-copy>p{max-width:650px;color:var(--tax-muted);margin:28px 0 0;font-size:19px;line-height:1.67}.tax-hero-actions{flex-wrap:wrap;align-items:center;gap:22px;margin-top:34px;display:flex}.tax-text-link{color:var(--tax-blue);align-items:center;gap:7px;font-size:14px;font-weight:750;text-decoration:none;display:inline-flex}.tax-text-link:hover{text-underline-offset:4px;text-decoration:underline}.tax-record-sheet{background:#fff;border:1px solid #cfd9e5}.tax-sheet-head{border-bottom:2px solid var(--tax-text);justify-content:space-between;align-items:center;gap:24px;padding:23px 26px;display:flex}.tax-sheet-head strong{font-size:17px}.tax-sheet-head span{color:var(--tax-blue);letter-spacing:.07em;text-transform:uppercase;font-size:12px;font-weight:800}.tax-sheet-row{border-bottom:1px solid var(--tax-line);grid-template-columns:.82fr 1.18fr;gap:24px;padding:18px 26px;display:grid}.tax-sheet-row span{color:#7b8899;font-size:14px}.tax-sheet-row strong{text-align:right;font-size:14px}.tax-record-sheet>p{color:#7b8899;margin:0;padding:21px 26px 23px;font-size:13px;line-height:1.6}.tax-section-intro{grid-template-columns:minmax(0,1fr) minmax(320px,.8fr);align-items:end;gap:74px;margin-bottom:52px;display:grid}.tax-section-intro h2,.tax-anatomy-heading h2,.tax-boundary h2,.tax-faq-heading h2,.tax-product-handoff h2{letter-spacing:-.038em;text-wrap:balance;margin:0;font-size:clamp(36px,4.4vw,56px);font-weight:800;line-height:1.03}.tax-section-intro>p,.tax-anatomy-heading>p,.tax-faq-heading>p{color:var(--tax-muted);margin:0;font-size:17px;line-height:1.7}.tax-memory{padding:96px 0}.tax-memory-track{grid-template-columns:repeat(4,1fr);gap:34px;padding-top:26px;display:grid;position:relative}.tax-memory-track:before{content:"";background:#d9e2ed;height:2px;position:absolute;top:39px;left:2%;right:2%}.tax-memory-stage{z-index:1;position:relative}.tax-memory-point{background:var(--tax-blue);width:28px;height:28px;box-shadow:0 0 0 2px var(--tax-blue);border:7px solid #fff;border-radius:50%;margin-bottom:24px}.tax-memory-stage-last .tax-memory-point{background:#fff}.tax-memory-stage strong{font-size:17px;display:block}.tax-memory-stage p{max-width:27ch;color:var(--tax-muted);margin:9px 0 0;font-size:14px;line-height:1.62}.tax-evidence-note{border-top:1px solid var(--tax-line);grid-template-columns:160px 1fr auto;align-items:baseline;gap:28px;margin-top:52px;padding-top:26px;display:grid}.tax-evidence-note strong{font-size:15px}.tax-evidence-note p{max-width:72ch;color:var(--tax-muted);margin:0;font-size:14px;line-height:1.65}.tax-evidence-note a{color:var(--tax-blue);gap:6px;font-size:13px;font-weight:750;text-decoration:none;display:inline-flex}.tax-anatomy{background:#f6f8fb;padding:96px 0}.tax-anatomy-grid{grid-template-columns:.85fr 1.15fr;align-items:start;gap:90px;display:grid}.tax-anatomy-heading{position:sticky;top:96px}.tax-anatomy-heading>p{max-width:48ch;margin-top:24px}.tax-anatomy-list{border-top:1px solid #cbd6e2}.tax-anatomy-row{border-bottom:1px solid #d7e0e9;grid-template-columns:180px 1fr;gap:32px;padding:25px 0;display:grid}.tax-anatomy-row strong{font-size:16px}.tax-anatomy-row p{max-width:55ch;color:var(--tax-muted);margin:0;font-size:15px;line-height:1.68}.tax-jurisdictions{padding:96px 0}.tax-country-list{border-top:1px solid #cbd6e2}.tax-country-row{border-bottom:1px solid #d7e0e9;grid-template-columns:180px 1fr 210px;align-items:center;gap:36px;padding:29px 0;display:grid}.tax-country-name{align-items:center;gap:12px;display:flex}.tax-country-name>span{width:40px;height:29px;color:var(--tax-blue);background:#eaf1ff;border-radius:7px;justify-content:center;align-items:center;font-size:12px;font-weight:800;display:inline-flex}.tax-country-name strong{font-size:17px}.tax-country-row p{max-width:67ch;color:var(--tax-muted);margin:0;font-size:15px;line-height:1.67}.tax-country-row>a{color:var(--tax-blue);text-align:right;justify-content:flex-end;gap:7px;font-size:13px;font-weight:750;text-decoration:none;display:inline-flex}.tax-boundary{background:#f7f9fc;border-top:1px solid #dce3ec;border-bottom:1px solid #dce3ec;padding:88px 0}.tax-boundary-grid{grid-template-columns:.9fr 1.1fr;gap:90px;display:grid}.tax-boundary-copy p{max-width:66ch;color:var(--tax-muted);margin:0;font-size:16px;line-height:1.72}.tax-boundary-copy p+p{margin-top:18px}.tax-resources{padding:96px 0}.tax-resource-list{border-top:1px solid #cbd6e2;display:block}.tax-resource-row{color:inherit;border-bottom:1px solid #d7e0e9;grid-template-columns:1fr auto;align-items:center;gap:30px;padding:27px 4px;text-decoration:none;display:grid}.tax-resource-row>div{grid-template-columns:minmax(230px,.7fr) 1.3fr;align-items:baseline;gap:36px;display:grid}.tax-resource-row strong{font-size:17px}.tax-resource-row span{color:var(--tax-muted);font-size:14px;line-height:1.6}.tax-resource-row>span{color:var(--tax-blue);font-size:21px;transition:transform .18s}.tax-resource-row:hover>span{transform:translate(5px)}.tax-faq{background:#f7f9fc;padding:96px 0}.tax-faq-grid{grid-template-columns:.72fr 1.28fr;align-items:start;gap:86px;display:grid}.tax-faq-heading>p{max-width:47ch;margin-top:24px}.tax-faq-list{border-top:1px solid #cbd6e2}.tax-faq-list details{border-bottom:1px solid #d7e0e9}.tax-faq-list summary{cursor:pointer;padding:23px 44px 22px 0;font-size:16px;font-weight:750;line-height:1.45;list-style:none;position:relative}.tax-faq-list summary::-webkit-details-marker{display:none}.tax-faq-list summary:after{color:var(--tax-blue);content:"+";font-size:24px;font-weight:500;position:absolute;top:21px;right:3px}.tax-faq-list details[open] summary:after{content:"−"}.tax-faq-list details>div{max-width:67ch;padding:0 44px 24px 0}.tax-faq-list p{color:var(--tax-muted);margin:0;font-size:15px;line-height:1.72}.tax-faq-list p+p{margin-top:14px}.tax-product-handoff{background:#142238;padding:76px 0}.tax-product-handoff-inner{grid-template-columns:1fr auto;align-items:center;gap:70px;display:grid}.tax-product-handoff h2{color:#fff;max-width:760px}.tax-product-handoff p{color:#b8c4d3;max-width:720px;margin:22px 0 0;font-size:16px;line-height:1.7}.tax-product-actions{flex-direction:column;align-items:center;gap:12px;display:flex}.tax-product-actions span{color:#aebaca;text-align:center;font-size:12px}.tax-disclaimer{background:#0f1929;padding:22px 0}.tax-disclaimer p{color:#8997aa;max-width:96ch;margin:0;font-size:11px;line-height:1.6}.tax-page a:focus-visible,.tax-page summary:focus-visible{outline-offset:5px;outline:3px solid #2563eb47}@media (width<=900px){.tax-doc-hero-grid,.tax-anatomy-grid,.tax-boundary-grid,.tax-faq-grid{grid-template-columns:1fr;gap:48px}.tax-section-intro{grid-template-columns:1fr;gap:20px}.tax-memory-track{grid-template-columns:1fr 1fr;row-gap:44px}.tax-memory-track:before{display:none}.tax-anatomy-heading{position:static}.tax-country-row{grid-template-columns:140px 1fr}.tax-country-row>a{text-align:left;grid-column:2;justify-content:flex-start}.tax-evidence-note{grid-template-columns:1fr;gap:10px}.tax-product-handoff-inner{grid-template-columns:1fr;gap:34px}.tax-product-actions{align-items:flex-start}}@media (width<=640px){.tax-shell{width:min(100% - 32px,1160px)}.tax-doc-hero{padding:68px 0 62px}.tax-doc-hero-copy h1{font-size:clamp(40px,11.5vw,55px)}.tax-doc-hero-copy>p{font-size:17px}.tax-hero-actions{flex-direction:column;align-items:flex-start}.tax-sheet-row{grid-template-columns:1fr;gap:6px}.tax-sheet-row strong{text-align:left}.tax-memory,.tax-anatomy,.tax-jurisdictions,.tax-resources,.tax-faq{padding:68px 0}.tax-memory-track{grid-template-columns:1fr}.tax-memory-point{margin-bottom:17px}.tax-anatomy-row{grid-template-columns:1fr;gap:7px}.tax-country-row{grid-template-columns:1fr;gap:15px}.tax-country-row>a{grid-column:1}.tax-resource-row>div{grid-template-columns:1fr;gap:7px}.tax-section-intro h2,.tax-anatomy-heading h2,.tax-boundary h2,.tax-faq-heading h2,.tax-product-handoff h2{font-size:clamp(34px,10vw,46px)}.tax-product-handoff{padding:62px 0}}