@charset "windows-1251";
:root{ --taxc-blue: #0002bf; --taxc-link: #0002bf; --taxc-visited: #0066ff; --taxc-gray: #676767; --taxc-light-gray: #f1f2f2; --taxc-border: #d2d5d7; --page-width: min(100%, 1440px); --page-side-padding: 60px; --layout-gap: 24px; --left-sidebar: 300px; --right-sidebar: 240px; --article-width: 720px; --paper-shadow: 0 0 18px rgba(0, 0, 0, .14); --desktop-nav-height: 32px; --sidebar-sticky-gap: 30px; --sidebar-sticky-top: calc(var(--desktop-nav-height) + var(--sidebar-sticky-gap)); }*{ box-sizing: border-box; }html{ -webkit-text-size-adjust: 100%; }body{ margin: 0; background: #e5e5e5; color: #808080; font-family: Arial, Helvetica, sans-serif; font-size: 12px; }img{ display: block; max-width: 100%; height: auto; }a{ color: gray; text-decoration: none; }a:link{ color: var(--taxc-link); }a:visited{ color: var(--taxc-visited); }a:hover,a:hover{ text-decoration: underline; }.site{ width: var(--page-width); min-height: 100vh; margin: 0 auto; background: #fff; box-shadow: var(--paper-shadow); overflow-x: hidden; }.site-header{ min-height: 72px; display: grid; grid-template-columns: 320px minmax(360px, 1fr) 240px; align-items: center; padding: 0 var(--page-side-padding); background: #f3f3f3 url("img/topback.gif") repeat-x; }.brand-tools{ min-width: 0; display: flex; align-items: center; gap: 14px; padding: 5px 0; }.brand-logo{ flex: 0 0 auto; }.header-tools{ display: grid; grid-template-columns: repeat(2, auto); align-items: center; justify-items: center; gap: 4px 10px; }.header-tools a{ display: block; }.header-promos{ min-width: 0; display: flex; justify-content: center; align-items: center; gap: 24px; padding: 5px 12px; }.header-promos a{ min-width: 0; }.header-promos img{ width: min(300px, 100%); }.header-phone{ display: flex; justify-content: flex-end; align-items: center; overflow: hidden; }.header-phone img{ flex: 0 0 auto; }.primary-nav{ position: sticky; top: 0; z-index: 1000; min-height: 32px; background-color: var(--taxc-blue); background-image: url("images/bg_bb.gif"); background-repeat: repeat-x; background-position: left top; background-size: auto 100%; }.nav-toggle{ position: absolute; inline-size: 1px; block-size: 1px; overflow: hidden; clip-path: inset(50%); white-space: nowrap; }.hamburger{ display: none; }.nav-list,.footer-nav{ min-height: 32px; display: grid; grid-template-columns: repeat(9, 100px); justify-content: space-between; align-items: center; padding: 0 var(--page-side-padding); }.nav-list a,.footer-nav a{ display: block; width: 100px; min-width: 100px; line-height: 0; }.nav-list a span,.footer-nav a span{ display: none; }.nav-list img,.footer-nav img{ width: 100px; height: 25px; }.content-grid{ display: grid; grid-template-columns: var(--left-sidebar) minmax(0, 1fr) var(--right-sidebar); grid-template-areas: "left main right"; column-gap: var(--layout-gap); align-items: stretch; padding: 16px var(--page-side-padding) 28px; background: #fff; }.sidebar-left{ grid-area: left; }.main-content{ grid-area: main; min-width: 0; padding-top: 5px; }.sidebar{ min-width: 0; align-self: stretch; background: #fff; }.left-sticky-tools{ position: sticky; top: var(--sidebar-sticky-top); z-index: 20; width: 100%; max-height: none; overflow: visible; align-self: start; }.left-sticky-tools > .sidebar-wide-link{ margin: 0; }.sidebar-contact-cta{ margin: 8px 0 0; }.sidebar-contact-button{ min-height: 38px; padding: 7px 12px; font-size: 14px; }.sidebar-wide-link img,.sidebar-image-links img{ width: 100%; }.sidebar-wide-link{ display: block; }.sidebar-panel{ margin-top: 0; background: #fff url("img/taxcback.gif") repeat; }.sidebar-heading{ display: flex; align-items: center; min-height: 46px; background: #fff; }.sidebar-heading img{ flex: 0 0 41px; margin-left: 4px; }.sidebar-title{ color: var(--taxc-gray); font-size: 16px; font-weight: bold; line-height: 1.25; margin: 6px 0; }.sidebar-heading .sidebar-title{ padding-right: 4px; }.sidebar-image-links{ padding-top: 2px; }.sidebar-image-links a,.graphic-links a{ display: block; line-height: 0; }.sidebar-section{ margin: 0 0 10px; }.graphic-links img{ width: 100%; }.graphic-links .sidebar-title{ margin: 4px 0 5px; }.section-divider{ margin-top: 5px; }.taxc-article{ width: 100%; max-width: var(--article-width); margin: 0 auto; color: #333; font-size: 15px; line-height: 1.55; text-align: justify; }.taxc-article h1{ color: #5f6468; font-size: 27px; line-height: 1.2; margin: 12px 0 6px; text-align: left; }.taxc-article h2{ color: #676767; font-size: 19px; line-height: 1.3; margin: 24px 0 8px; text-align: left; }.taxc-article h3{ color: #7c8083; font-size: 16px; line-height: 1.35; margin: 18px 0 6px; text-align: left; }.taxc-article p{ margin: 0 0 13px; }.taxc-article ul{ margin: 6px 0 16px 22px; padding: 0; text-align: left; }.taxc-article li{ margin: 0 0 7px; }.taxc-updated{ margin-bottom: 16px !important; color: #8e9295; font-size: 12px; text-align: left; }.article-cta__button{ min-height: 38px; display: flex; align-items: center; justify-content: center; width: 100%; padding: 7px 12px; border: 1px solid var(--taxc-blue); border-radius: 0; background: var(--taxc-blue); color: #fff; font-family: Arial, Helvetica, sans-serif; font-size: 14px; font-weight: bold; line-height: 1.2; text-align: center; text-decoration: none; transition: background-color .18s ease, color .18s ease; }.article-cta__button:link,.article-cta__button:visited{ color: #fff; }.article-cta__button:hover,.article-cta__button:hover{ background: #fff; color: var(--taxc-blue); text-decoration: underline; text-underline-offset: 3px; }.site-footer{ margin: 0; background: #fff; }.footer-nav{ background-color: var(--taxc-blue); background-image: url("images/bg_bb.gif"); background-repeat: repeat-x; background-position: left top; background-size: auto 100%; }.footer-minimal{ min-height: 46px; display: flex; align-items: center; justify-content: space-between; gap: 24px; padding: 0 var(--page-side-padding); border-top: 1px solid #e2e2e2; background: #fff; font-family: Arial, Helvetica, sans-serif; font-size: 11px; line-height: 1.45; white-space: nowrap; }.footer-copyright,.footer-legal-links a{ color: #7d7d7d !important; text-decoration: none; transition: color .18s ease; }.footer-legal-links{ display: flex; align-items: center; justify-content: flex-end; flex-wrap: nowrap; gap: 22px; margin-left: auto; }.footer-copyright:hover,.footer-copyright:hover,.footer-legal-links a:hover,.footer-legal-links a:hover{ color: var(--taxc-blue) !important; text-decoration: underline; text-underline-offset: 3px; }.site-footer,.footer-nav,.footer-nav a,.footer-nav img,.footer-minimal,.footer-copyright,.footer-legal-links,.footer-legal-links a{ font-size: 11px; line-height: 1.45; }.footer-nav a{ line-height: 1.45; }@media (max-width: 1240px) and (min-width: 1181px){:root{ --page-side-padding: 36px; --left-sidebar: 260px; --right-sidebar: 220px; --layout-gap: 20px; --article-width: 700px; }.site-header{ grid-template-columns: 285px minmax(300px, 1fr) 220px; }.header-promos{ gap: 10px; }.sidebar-title{ font-size: 14px; }.nav-list,.footer-nav{ grid-template-columns: repeat(9, 92px); }.nav-list a,.footer-nav a,.nav-list img,.footer-nav img{ width: 92px; min-width: 92px; }}@media (max-width: 1180px){:root{ --page-side-padding: 24px; --article-width: 720px; }.site-header{ grid-template-columns: 280px 1fr; }.header-promos{ justify-content: flex-end; }.header-promos a:nth-child(2),.header-phone{ display: none; }.content-grid{ grid-template-columns: 300px 240px; grid-template-areas: "main main" "left right"; justify-content: center; row-gap: 24px; }.left-sticky-tools{ position: static; top: auto; z-index: auto; max-height: none; overflow: visible; }.sidebar-left{ width: 300px; }.nav-list,.footer-nav{ grid-template-columns: repeat(9, 88px); }.nav-list a,.footer-nav a,.nav-list img,.footer-nav img{ width: 88px; min-width: 88px; }.footer-minimal{ white-space: normal; }.footer-legal-links{ flex-wrap: wrap; gap: 10px 18px; }}@media (min-width: 901px){.desktop-contact-rail{ position: fixed; right: 10px; bottom: 10px; z-index: 1400; display: flex; flex-direction: column; align-items: center; gap: 6px; padding: 0; border: 0; background: transparent; box-shadow: none; }.desktop-contact-items{ display: flex; flex-direction: column; align-items: center; gap: 6px; max-height: 0; overflow: hidden; opacity: 0; transform: translateY(12px); pointer-events: none; transition: max-height .42s cubic-bezier(.2, .75, .25, 1), opacity .24s ease, transform .38s cubic-bezier(.2, .75, .25, 1); }.desktop-contact-link,.desktop-contact-toggle{ width: 38px; height: 38px; flex: 0 0 38px; display: flex; align-items: center; justify-content: center; padding: 0; border: 1px solid var(--taxc-blue); border-radius: 50%; background: rgba(255, 255, 255, .68); color: var(--taxc-blue) !important; line-height: 0; text-decoration: none; box-shadow: none; -webkit-backdrop-filter: blur(3px); backdrop-filter: blur(3px); transition: color .16s ease, background-color .16s ease, border-color .16s ease, transform .16s ease; }.desktop-contact-toggle{ appearance: none; cursor: pointer; }.desktop-contact-link:link,.desktop-contact-link:visited{ color: var(--taxc-blue) !important; }.desktop-contact-link:hover,.desktop-contact-link:hover,.desktop-contact-toggle:hover,.desktop-contact-toggle:hover{ border-color: var(--taxc-blue); background: var(--taxc-blue); color: #fff !important; text-decoration: none; outline: none; transform: translateY(-1px); }.desktop-contact-link .mobile-action-icon,.desktop-contact-toggle-icon{ width: 20px; height: 20px; display: block; overflow: visible; stroke-width: 1.45; }.desktop-contact-link{ opacity: 0; transform: translateY(10px) scale(.94); transition: opacity .2s ease, transform .28s cubic-bezier(.2, .75, .25, 1), color .16s ease, background-color .16s ease, border-color .16s ease; }.desktop-contact-toggle-icon{ transition: transform .3s cubic-bezier(.2, .75, .25, 1); }}@media (max-width: 900px){:root{ --page-side-padding: 14px; }.site{ box-shadow: none; }.site-header{ grid-template-columns: 1fr auto; min-height: 58px; padding: 0 var(--page-side-padding); }.brand-tools{ padding-left: 0; }.header-promos{ padding-right: 0; }.header-promos img{ max-width: 250px; }.hamburger{ min-height: 46px; display: flex; align-items: center; gap: 12px; padding: 8px var(--page-side-padding); color: #fff; cursor: pointer; font-size: 15px; font-weight: bold; }.nav-list{ display: none; align-items: stretch; padding: 0; background: #fff; border: 1px solid #b8b8b8; border-top: 0; }.nav-list a{ width: auto; min-width: 0; display: block; padding: 11px 16px; border-bottom: 1px solid #e2e2e2; color: var(--taxc-blue); font-size: 15px; line-height: 1.2; }.nav-list a:last-child{ border-bottom: 0; }.nav-list a img{ display: none; }.nav-list a span{ display: block; }.nav-toggle:checked ~ .nav-list{ display: flex; flex-direction: column; }.content-grid{ padding: 0 var(--page-side-padding) 20px; }.footer-nav{ display: flex; justify-content: center; flex-wrap: wrap; gap: 3px 8px; padding: 6px var(--page-side-padding); }.footer-nav a,.footer-nav img{ width: 100px; min-width: 100px; }}@media (max-width: 680px){:root{ --page-side-padding: 12px; }.site-header{ grid-template-columns: 1fr; }.brand-tools{ justify-content: space-between; }.header-promos{ display: none; }.content-grid{ grid-template-columns: minmax(0, 1fr); grid-template-areas: "main" "left" "right"; row-gap: 18px; }.sidebar-left{ width: min(100%, 300px); max-width: 300px; justify-self: center; }.taxc-article{ max-width: none; font-size: 16px; line-height: 1.58; text-align: left; }.taxc-article h1{ font-size: 24px; }.taxc-article h2{ font-size: 20px; }.taxc-article h3{ font-size: 17px; }.taxc-article ul{ margin-left: 20px; }.article-cta__button{ min-height: 44px; padding: 10px 14px; font-size: 15px; }.footer-nav{ display: grid; grid-template-columns: repeat(3, minmax(0, 100px)); justify-content: space-between; column-gap: 0; row-gap: 6px; padding: 8px var(--page-side-padding); }.footer-minimal{ min-height: 0; flex-direction: column; align-items: flex-start; gap: 10px; padding-top: 14px; padding-bottom: 14px; white-space: normal; }.footer-legal-links{ justify-content: flex-start; margin-left: 0; flex-wrap: wrap; gap: 8px 16px; }}@media (max-width: 380px){:root{ --page-side-padding: 9px; }.brand-tools{ gap: 6px; }.header-tools{ gap: 3px 6px; }.brand-logo img{ width: 115px; }.taxc-article h1{ font-size: 22px; }.footer-legal-links{ display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); width: 100%; }}.mobile-quickbar,.mobile-quick-link,.mobile-menu-icon{ display: none; }@media (max-width: 900px){:root{ --mobile-nav-height: 32px; --mobile-icon-size: 19px; }.desktop-contact-rail{ display: none; }.primary-nav{ position: sticky; top: 0; z-index: 1500; width: 100%; min-height: var(--mobile-nav-height); display: grid; grid-template-columns: minmax(76px, auto) minmax(0, 1fr); align-items: center; gap: 0; padding: 0 8px; background-color: var(--taxc-blue); background-image: url("images/bg_bb.gif"); background-repeat: repeat-x; background-position: left top; background-size: auto 100%; box-shadow: 0 2px 8px rgba(0, 0, 0, .16); }.hamburger{ min-width: 76px; height: var(--mobile-nav-height); min-height: var(--mobile-nav-height); display: flex; align-items: center; justify-content: flex-start; gap: 7px; padding: 0 5px; border: 0; background: transparent; color: #fff; cursor: pointer; line-height: 1; }.hamburger-text{ display: block; color: #fff; font-size: 12px; font-weight: bold; line-height: 1; }.mobile-menu-icon,.mobile-action-icon{ width: var(--mobile-icon-size); height: var(--mobile-icon-size); display: block; flex: 0 0 auto; overflow: visible; }.mobile-menu-icon-close{ display: none; }.nav-toggle:checked + .hamburger .mobile-menu-icon-open{ display: none; }.nav-toggle:checked + .hamburger .mobile-menu-icon-close{ display: block; }.mobile-quickbar{ min-width: 0; height: var(--mobile-nav-height); display: grid; grid-template-columns: repeat(6, minmax(0, 1fr)); align-items: center; justify-items: center; gap: 0; }.mobile-quick-link{ width: var(--mobile-nav-height); height: var(--mobile-nav-height); display: flex; align-items: center; justify-content: center; justify-self: center; padding: 0; border: 0; border-radius: 0; background: transparent; color: #fff !important; line-height: 0; text-decoration: none; transition: background-color .16s ease, opacity .16s ease; }.mobile-quick-link:link,.mobile-quick-link:visited{ color: #fff !important; }.mobile-quick-link:hover,.mobile-quick-link:hover,.hamburger:hover,.hamburger:hover{ background: rgba(255, 255, 255, .12); color: #fff !important; text-decoration: none; outline: none; }.nav-list{ grid-column: 1 / -1; width: calc(100% + 16px); margin: 0 -8px; position: static; max-height: min(70vh, 540px); overflow-y: auto; padding: 0; border: 0; border-top: 1px solid #b8b8b8; background: #fff; box-shadow: 0 4px 12px rgba(0, 0, 0, .14); }.footer-nav{ background-color: var(--taxc-blue); background-image: url("images/bg_bb.gif"); background-repeat: repeat-x; background-position: left top; background-size: auto 100%; }}@media (max-width: 340px){:root{ --mobile-icon-size: 17px; }.primary-nav{ grid-template-columns: minmax(68px, auto) minmax(0, 1fr); padding-left: 5px; padding-right: 5px; }.hamburger{ min-width: 68px; gap: 5px; padding-left: 3px; padding-right: 3px; }.hamburger-text{ font-size: 11px; }.nav-list{ width: calc(100% + 10px); margin-left: -5px; margin-right: -5px; }}@media (min-width: 901px){.header-promos > a,.nav-list > a,.footer-nav > a,.left-sticky-tools > .sidebar-wide-link,.sidebar-image-links > a,.graphic-links > a{ position: relative; z-index: 0; transform: translate3d(0, 0, 0); transform-origin: center center; backface-visibility: hidden; transition: transform .20s cubic-bezier(.2, .75, .25, 1), filter .20s ease, box-shadow .20s ease; }.header-promos > a > img,.nav-list > a > img,.footer-nav > a > img,.left-sticky-tools > .sidebar-wide-link > img,.sidebar-image-links > a > img,.graphic-links > a > img{ backface-visibility: hidden; transform: translateZ(0); }.nav-list > a:hover,.nav-list > a:hover,.footer-nav > a:hover,.footer-nav > a:hover{ z-index: 20; transform: translate3d(0, -1px, 0) scale(1.045); filter: brightness(1.045) contrast(1.025); box-shadow: 0 5px 12px rgba(0, 0, 0, .24); outline: none; text-decoration: none; }.header-promos > a:hover,.header-promos > a:hover{ z-index: 30; transform: translate3d(0, -2px, 0) scale(1.025); filter: brightness(1.035) contrast(1.025); box-shadow: 0 7px 18px rgba(0, 0, 0, .22); outline: none; text-decoration: none; }.left-sticky-tools > .sidebar-wide-link:hover,.left-sticky-tools > .sidebar-wide-link:hover,.sidebar-image-links > a:hover,.sidebar-image-links > a:hover,.graphic-links > a:hover,.graphic-links > a:hover{ z-index: 35; transform: translate3d(0, -2px, 0) scale(1.03); filter: brightness(1.04) contrast(1.03); box-shadow: 0 7px 17px rgba(0, 0, 0, .23); outline: none; text-decoration: none; }}@media print{.primary-nav,.site-footer,.sidebar,.header-promos,.header-tools,.desktop-contact-rail{ display: none !important; }body,.site{ background: #fff; box-shadow: none; }.site,.content-grid,.main-content,.taxc-article{ width: 100%; max-width: none; display: block; margin: 0; padding: 0; }.site-header{ display: block; min-height: 0; padding: 0; background: none; }}.taxc-breadcrumbs{ margin: 0 0 8px; color: #777777; font-size: 11px; line-height: 1.45; text-align: left; }.taxc-breadcrumbs a{ color: var(--taxc-blue); }.jurisdiction-sidebar-links{ display: grid; gap: 7px; margin: 8px 0 18px; text-align: left; }.jurisdiction-sidebar-links a{ display: block; padding: 8px 9px; border: 1px solid #d2d5d7; background: #fff; }.jurisdiction-sidebar-links a:hover{ background: #f4f5ff; }.taxc-breadcrumbs .breadcrumb-separator{ display: inline-block; margin: 0 .22em; white-space: pre; }.page-alloffshores .alloffshores-layout{ grid-template-columns: var(--left-sidebar) minmax(0,1fr); grid-template-areas: "left main"; }.page-alloffshores .alloffshores-article{ max-width: 100%; text-align: left; }.page-alloffshores .alloffshores-article p{ text-align: left; }.page-alloffshores .catalog-sidebar-hero{ min-height: 152px; display: flex; align-items: center; gap: 14px; padding: 20px; border: 1px solid #d2d5d7; border-top: 5px solid #0002bf; background: linear-gradient(145deg,#f3f5ff 0%,#fff 58%); color: #0002bf; }.page-alloffshores .catalog-sidebar-hero svg{ flex: 0 0 64px; }.page-alloffshores .catalog-sidebar-hero strong,.page-alloffshores .catalog-sidebar-hero span{ display:block; }.page-alloffshores .catalog-sidebar-hero strong{ color:#4e5357; font-size:18px; line-height:1.2; }.page-alloffshores .catalog-sidebar-hero span{ margin-top:6px; color:#676767; font-size:13px; line-height:1.35; }.page-alloffshores .catalog-sidebar-hero + .left-sticky-tools{ margin-top:10px; }.page-alloffshores .alloffshores-hero{ display:grid; grid-template-columns:minmax(0,1fr) 230px; align-items:center; gap:28px; margin:16px 0 22px; padding:30px; border:1px solid #cfd3dc; border-top:5px solid #0002bf; background-color:transparent; box-shadow:0 14px 34px rgba(0,2,191,.08); }.page-alloffshores .alloffshores-kicker,.page-alloffshores .section-eyebrow{ margin:0 0 7px; color:#0002bf; font-size:12px; font-weight:700; letter-spacing:.06em; text-transform:uppercase; }.page-alloffshores .alloffshores-hero h2{ margin:0 0 12px; color:#4d5256; font-size:29px; line-height:1.16; }.page-alloffshores .alloffshores-hero p{ font-size:16px; line-height:1.55; }.page-alloffshores .alloffshores-hero__actions{ display:grid; grid-template-columns:minmax(230px,1fr) auto; gap:10px; align-items:stretch; margin-top:19px; }.page-alloffshores .alloffshores-hero__actions .article-cta__button{ min-height:48px; }.page-alloffshores .alloffshores-secondary-action{ min-height:48px; display:flex; align-items:center; justify-content:center; padding:10px 16px; border:1px solid #0002bf; background:#fff; color:#0002bf; font-size:14px; font-weight:700; }.page-alloffshores .alloffshores-secondary-action:hover,.page-alloffshores .alloffshores-secondary-action:hover{ background:#0002bf; color:#fff; text-decoration:none; }.page-alloffshores .alloffshores-hero__micro{ margin:12px 0 0!important; color:#6e7377; font-size:12px!important; }.page-alloffshores .alloffshores-hero__visual{ color:#0002bf; opacity:.9; }.page-alloffshores .alloffshores-hero__visual svg{ width:100%; height:auto; }.page-alloffshores .decision-summary{ margin:22px 0; padding:20px; background:#f4f5f5; border-left:5px solid #8e9295; }.page-alloffshores .decision-summary h2{ margin-top:0; }.page-alloffshores .decision-summary__grid{ display:grid; grid-template-columns:repeat(4,minmax(0,1fr)); gap:10px; }.page-alloffshores .decision-summary__grid > div{ min-height:122px; padding:14px; border:1px solid #d2d5d7; background:#fff; }.page-alloffshores .decision-summary__grid strong,.page-alloffshores .decision-summary__grid span{ display:block; }.page-alloffshores .decision-summary__grid strong{ margin-bottom:6px; color:#0002bf; font-size:14px; }.page-alloffshores .decision-summary__grid span{ color:#555b5f; line-height:1.45; }.page-alloffshores .section-heading-row{ display:flex; justify-content:space-between; align-items:end; gap:20px; margin-bottom:12px; }.page-alloffshores .section-heading-row h2{ margin:0; }.page-alloffshores .section-heading-row > a{ flex:0 0 auto; font-weight:700; }.page-alloffshores .taxc-choice-offer{ display:grid; grid-template-columns:minmax(0,1fr) 270px; align-items:center; gap:24px; margin:30px 0; padding:24px; border:1px solid #e69a32; border-top:5px solid #ffb649; background:linear-gradient(135deg,#fff7ea 0%,#fff 72%); }.page-alloffshores .taxc-choice-offer h2{ margin-top:0; color:#5b5350; }.page-alloffshores .taxc-choice-offer .article-cta__button{ min-height:54px; }.page-alloffshores .practical-solution{ display:grid; grid-template-columns:minmax(0,1fr) 300px; align-items:center; gap:24px; margin:34px 0 22px; padding:24px; border:1px solid #0002bf; border-top:5px solid #0002bf; background:#f5f6ff; }.page-alloffshores .practical-solution h2{ margin-top:0; }.page-alloffshores :where(a,button,input,summary):hover{ outline:2px solid #0002bf; outline-offset:3px; }@media (max-width:1180px){.page-alloffshores .alloffshores-layout{ grid-template-columns:1fr; grid-template-areas:"main" "left"; }.page-alloffshores .sidebar-left{ margin-top:20px; }.page-alloffshores .left-sticky-tools{ position:static; }.page-alloffshores .catalog-sidebar-hero{ display:none; }.page-alloffshores .decision-summary__grid{ grid-template-columns:repeat(2,minmax(0,1fr)); }}@media (max-width:760px){.page-alloffshores .alloffshores-hero{ grid-template-columns:1fr; padding:20px; }.page-alloffshores .alloffshores-hero__visual{ display:none; }.page-alloffshores .alloffshores-hero h2{ font-size:24px; }.page-alloffshores .alloffshores-hero__actions,.page-alloffshores .taxc-choice-offer,.page-alloffshores .practical-solution{ grid-template-columns:1fr; }.page-alloffshores .decision-summary__grid{ grid-template-columns:1fr; }.page-alloffshores .section-heading-row{ align-items:start; flex-direction:column; }}@media (max-width:420px){.page-alloffshores .alloffshores-hero,.page-alloffshores .taxc-choice-offer,.page-alloffshores .practical-solution{ margin-left:-15px; margin-right:-15px; border-left:0; border-right:0; }}.page-alloffshores .business-use-cases{ margin:30px 0; }.page-alloffshores .business-use-cases__grid{ display:grid; grid-template-columns:repeat(3,minmax(0,1fr)); gap:12px; }.page-alloffshores .business-use-case{ border:1px solid #d7d9e3; background:#fff; padding:18px; min-height:160px; }.page-alloffshores .business-use-case strong{ display:block; color:#0002bf; font-size:16px; margin-bottom:8px; }.page-alloffshores .business-use-case p{ margin:0; }@media (max-width:900px){.page-alloffshores .business-use-cases__grid{grid-template-columns:1fr}}.page-alloffshores .business-use-case--link{ position:relative; display:flex; flex-direction:column; min-height:180px; color:#444b50; text-decoration:none; border-radius:2px; transition:transform .16s ease, box-shadow .16s ease, border-color .16s ease; }.page-alloffshores .business-use-case--link:hover,.page-alloffshores .business-use-case--link:hover{ border-color:#0002bf; box-shadow:0 8px 22px rgba(0,2,191,.10); transform:translateY(-2px); outline:none; }.page-alloffshores .business-use-case--link .service-card-kicker{ display:block; margin-bottom:8px; color:#74797d; font-size:12px; font-weight:700; text-transform:uppercase; letter-spacing:.04em; }.page-alloffshores .business-use-case--link .service-card-action{ display:flex; align-items:center; gap:7px; margin-top:auto; padding-top:16px; color:#0002bf; font-weight:700; }.page-alloffshores .business-use-case--link .service-card-action::after{ content:"\2192"; font-size:18px; line-height:1; }.page-alloffshores .taxc-service-intro{ margin:22px 0; font-size:16px; line-height:1.65; }.page-alloffshores .taxc-service-note{ margin:24px 0; padding:18px 20px; border-left:5px solid #0002bf; background:#f5f6fb; }.page-alloffshores .taxc-service-note strong{ color:#0002bf; }.page-alloffshores .taxc-numbered{ counter-reset:taxcstep; list-style:none; padding:0; margin:18px 0 28px; }.page-alloffshores .taxc-numbered li{ counter-increment:taxcstep; position:relative; padding:0 0 16px 46px; line-height:1.6; }.page-alloffshores .taxc-numbered li::before{ content:counter(taxcstep); position:absolute; left:0; top:0; width:30px; height:30px; border:1px solid #0002bf; color:#0002bf; display:flex; align-items:center; justify-content:center; font-weight:700; border-radius:50%; background:#fff; }@media (max-width:900px){.page-alloffshores .business-use-case--link{min-height:0;}}.page-banks .alloffshores-hero__visual,.page-bank-groups .alloffshores-hero__visual,.page-bank-catalog .alloffshores-hero__visual,.page-bank-detail .alloffshores-hero__visual{color:#0002bf;opacity:.9}.bank-building-icon{width:230px;max-width:100%;height:auto}.bank-building-icon .fill-soft{fill:#f4f5ff}.bank-groups-grid,.bank-catalog-grid,.country-bank-grid,.related-links-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:10px}.bank-card,.catalog-card,.country-bank-card,.related-link-card{position:relative;display:grid;grid-template-columns:58px minmax(0,1fr);grid-template-areas:"icon meta" "icon title" "icon text" "icon action";align-content:start;column-gap:14px;row-gap:6px;min-height:170px;padding:16px;border:1px solid #d2d5d7;background:#fff;color:#4d5256;text-decoration:none;box-shadow:none;transition:border-color .18s ease,box-shadow .18s ease,transform .18s ease}.bank-card:hover,.bank-card:focus-within,.catalog-card:hover,.catalog-card:focus-within,.country-bank-card:hover,.country-bank-card:focus-within,.related-link-card:hover,.related-link-card:focus-within{border-color:#0002bf;box-shadow:0 10px 24px rgba(0,2,191,.10);transform:translateY(-2px)}.bank-card__icon,.catalog-card__icon,.country-bank-card__icon{grid-area:icon;width:58px;height:58px;display:grid;place-items:center;border:0;background:transparent;overflow:hidden}.bank-card__icon img,.catalog-card__icon img,.country-bank-card__icon img{width:52px;height:52px;object-fit:contain}.bank-card__meta,.catalog-card__meta,.country-bank-card__meta,.detail-hero__meta{grid-area:meta;display:flex;flex-wrap:wrap;gap:5px;font-size:11px}.bank-chip,.detail-chip{display:inline-block;padding:2px 6px;border:1px solid #d2d5d7;background:#f4f5f5;color:#676767;font-weight:700}.bank-card>strong,.country-bank-card>strong,.related-link-card>strong{grid-area:title;display:block;color:#0002bf;font-size:17px;line-height:1.25;margin:0}.catalog-card h3{grid-area:title;margin:0;color:#0002bf;font-size:17px;line-height:1.25}.bank-card>p,.catalog-card>p,.country-bank-card>p,.related-link-card>p{grid-area:text;margin:0;color:#555b5f;font-size:13px;line-height:1.45}.bank-card__action,.catalog-card>a,.country-bank-card__action,.related-link-card__action{grid-area:action;align-self:end;margin-top:8px;color:#0002bf;font-weight:700;text-decoration:none}.bank-card__action::after,.catalog-card>a::after,.country-bank-card__action::after,.related-link-card__action::after{content:' \2192'}.related-link-card{display:flex;min-height:110px;padding:14px}.related-link-card strong{font-size:16px;color:#0002bf}.related-link-card p{font-size:13px}.related-link-card__action{margin-top:auto}.inline-cta{display:grid;grid-template-columns:minmax(0,1fr) 260px;align-items:center;gap:18px;margin:24px 0;padding:18px;border:1px solid #0002bf;border-top:5px solid #0002bf;background:#f5f6ff}.inline-cta p{margin:0!important}.inline-cta a,.detail-actions a{min-height:44px;display:flex;align-items:center;justify-content:center;padding:9px 12px;border:1px solid #0002bf;border-radius:0;background:#0002bf;color:#fff!important;font-weight:700;text-align:center;text-decoration:none}.inline-cta a:hover,.inline-cta a:hover,.detail-actions a:hover,.detail-actions a:hover{background:#fff;color:#0002bf!important}.detail-actions{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:10px;margin-top:18px}.detail-actions a.secondary{background:#fff;color:#0002bf!important}.detail-actions a.secondary:hover{background:#0002bf;color:#fff!important}.page-banks .author-longread{font-size:16px;line-height:1.65}.page-banks .author-longread p{font-size:16px;line-height:1.65}.longread-section{margin-top:30px}.longread-section h3{font-size:18px;color:#676767;margin:20px 0 8px}.bank-steps{margin:8px 0 20px;padding:0;counter-reset:bankstep;display:grid;gap:9px;list-style:none}.bank-steps li{position:relative;margin:0;padding:11px 12px 11px 50px;border:1px solid #d2d5d7;background:#fff;text-align:left}.bank-steps li::before{counter-increment:bankstep;content:counter(bankstep);position:absolute;left:12px;top:10px;width:26px;height:26px;display:grid;place-items:center;background:#0002bf;color:#fff;font-weight:700}.bank-type-note{margin:18px 0;padding:14px 16px;border-left:5px solid #0002bf;background:#f5f6fb;text-align:left}.country-nav{display:flex;flex-wrap:wrap;gap:7px;margin:18px 0 24px}.country-nav a{display:inline-block;padding:7px 10px;border:1px solid #d2d5d7;background:#fff;color:#0002bf;font-weight:700;text-decoration:none}.country-nav a:hover{background:#f4f5ff}.country-bank-section{margin:30px 0;padding-top:4px}.country-heading{display:grid;grid-template-columns:72px minmax(0,1fr);gap:14px;align-items:center;margin-bottom:12px;padding:12px;border:1px solid #d2d5d7;border-top:5px solid #0002bf;background:#f4f5f5}.country-heading>img{width:64px;height:64px;object-fit:contain}.country-heading>.bank-building-icon{width:64px;height:64px}.country-heading h2{margin:0 0 4px!important}.country-heading p{margin:0!important;font-size:13px}.detail-hero{display:grid;grid-template-columns:minmax(0,1.2fr) minmax(250px,.8fr);gap:20px;align-items:start;margin:16px 0 22px;padding:22px;border:1px solid #cfd3dc;border-top:5px solid #0002bf;background-color:transparent;}.detail-hero h2{margin:8px 0 10px!important;color:#4d5256;font-size:27px!important}.detail-hero p{font-size:15px;line-height:1.5}.detail-facts{display:grid;grid-template-columns:1fr;gap:8px}.detail-facts>div{padding:11px 12px;border:1px solid #d2d5d7;background:#fff;text-align:left}.detail-facts strong,.detail-facts span{display:block}.detail-facts strong{margin-bottom:4px;color:#0002bf;font-size:12px}.detail-facts span{color:#555b5f;font-size:13px;line-height:1.4}.detail-body table{width:100%;border-collapse:collapse;margin:12px 0 18px;font-size:13px;text-align:left}.detail-body th,.detail-body td{padding:8px;border:1px solid #d6d8d9;vertical-align:top}.detail-body th{background:#eee;color:#555}.detail-body td{background:#f7f7f7}.dm-bank-official{padding:10px 12px;border:1px solid #d2d5d7;background:#f7f7f7;font-size:12px}.page-banks .article-cta__button,.page-bank-groups .article-cta__button,.page-bank-catalog .article-cta__button,.page-bank-detail .article-cta__button,.page-banks .alloffshores-secondary-action,.page-bank-groups .alloffshores-secondary-action,.page-bank-catalog .alloffshores-secondary-action,.page-bank-detail .alloffshores-secondary-action,.bank-card,.catalog-card,.country-bank-card,.related-link-card,.inline-cta,.inline-cta a,.detail-actions a,.bank-chip,.detail-chip,.country-nav a{border-radius:0!important}@media(max-width:1100px){.bank-groups-grid,.bank-catalog-grid,.country-bank-grid,.related-links-grid{grid-template-columns:1fr}}@media(max-width:900px){.detail-hero{grid-template-columns:1fr}.inline-cta{grid-template-columns:1fr}.detail-actions{grid-template-columns:1fr}.country-heading{grid-template-columns:56px minmax(0,1fr)}.country-heading>img{width:52px;height:52px}}@media(max-width:700px){.bank-card,.catalog-card,.country-bank-card{grid-template-columns:52px minmax(0,1fr);column-gap:10px;padding:12px}.bank-card__icon,.catalog-card__icon,.country-bank-card__icon{width:52px;height:52px}.bank-card__icon img,.catalog-card__icon img,.country-bank-card__icon img{width:46px;height:46px}}.page-banks .business-use-case,.page-bank-groups .business-use-case,.page-bank-catalog .business-use-case,.page-bank-detail .business-use-case,.business-use-case--link{border-radius:0!important;}@media (min-width:901px){.desktop-contact-state{position:absolute;inline-size:1px;block-size:1px;overflow:hidden;clip-path:inset(50%);white-space:nowrap}.desktop-contact-state:checked~.desktop-contact-items{max-height:290px;opacity:1;transform:translateY(0);pointer-events:auto}.desktop-contact-state:checked~.desktop-contact-items .desktop-contact-link{opacity:1;transform:translateY(0) scale(1)}.desktop-contact-state:checked~.desktop-contact-toggle .desktop-contact-toggle-icon{transform:rotate(-8deg)}.desktop-contact-toggle{user-select:none}}.catalog-static-nav{margin:18px 0 24px;padding:16px;border:1px solid #d2d5d7;background:#f4f5f5}.catalog-static-nav>h2,.bank-type-directory>h2,.country-bank-directory>h2{margin-top:0}.catalog-static-nav__grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:10px}.catalog-static-nav__section{border:1px solid #d2d5d7;background:#fff;padding:10px 12px}.catalog-static-nav__section summary{cursor:pointer;color:#0002bf;font-weight:700}.catalog-static-nav__section p{margin:8px 0;font-size:13px;line-height:1.45}.static-purpose-links,.static-bank-links{display:flex;flex-wrap:wrap;gap:7px;margin-top:10px}.static-purpose-links a,.static-bank-links a{display:inline-block;padding:7px 10px;border:1px solid #d2d5d7;background:#fff;color:#0002bf;font-weight:700;text-decoration:none}.static-purpose-links a:hover,.static-bank-links a:hover{background:#f4f5ff}.bank-type-directory{margin:22px 0}.bank-type-directory__group{scroll-margin-top:12px;margin:14px 0;padding:12px;border:1px solid #e0e2e4;background:#fafafa}.bank-type-directory__group h3{margin:0;color:#0002bf}.country-bank-directory{margin-top:26px}.country-bank-section{scroll-margin-top:12px;margin:24px 0 30px}.country-bank-section>h2{padding-bottom:6px;border-bottom:1px solid #d2d5d7}@media(max-width:900px){.catalog-static-nav__grid{grid-template-columns:1fr}}


.related-section{margin:28px 0}
.related-links-grid--groups{grid-template-columns:repeat(3,minmax(0,1fr));gap:14px}
.related-links-grid--compare{grid-template-columns:repeat(auto-fit,minmax(260px,1fr));gap:14px}
.related-link-card{display:grid;grid-template-columns:56px minmax(0,1fr);grid-template-areas:"icon title" "icon text";align-items:start;column-gap:14px;row-gap:6px;min-height:118px;padding:16px}
.related-link-card__icon{grid-area:icon;width:56px;height:56px;display:grid;place-items:center;border:1px solid #d8dcf2;border-radius:14px;background:linear-gradient(180deg,#fff 0%,#f6f7ff 100%);color:#0002bf;box-shadow:0 10px 20px rgba(0,2,191,.08)}
.related-link-card__icon svg{width:34px;height:34px;display:block}
.related-link-card strong{grid-area:title;display:block;font-size:16px;line-height:1.3;color:#0002bf;margin:0}
.related-link-card p{grid-area:text;margin:0;color:#5a5f63;font-size:13px;line-height:1.45}
.related-link-card__note{font-size:11px!important;line-height:1.35!important;color:#6b7074!important;text-transform:none}
.related-link-card--group{min-height:138px}
.related-link-card--compare{min-height:110px}
.related-link-card--compare strong{margin-top:4px}
.related-link-card--compare .related-link-card__icon{border-radius:16px}
.related-link-card__action{display:none!important}
@media (max-width:900px){.related-links-grid--groups{grid-template-columns:repeat(2,minmax(0,1fr))}}
@media (max-width:640px){.related-links-grid--groups,.related-links-grid--compare{grid-template-columns:1fr}.related-link-card{grid-template-columns:48px minmax(0,1fr)}.related-link-card__icon{width:48px;height:48px}.related-link-card__icon svg{width:30px;height:30px}}

/* TAXC bank related cards: compact 3-column premium set */
.related-section{margin:22px 0}
.related-links-grid--groups,.related-links-grid--compare{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:9px}
.related-link-card{display:grid;grid-template-columns:40px minmax(0,1fr);grid-template-areas:"icon title" "icon text";align-items:start;column-gap:10px;row-gap:2px;min-height:82px;padding:10px 11px;border:1px solid #d9dce5;background:linear-gradient(180deg,#fff 0%,#fbfbfd 100%);box-shadow:0 4px 12px rgba(20,31,66,.045);transform:none}
.related-link-card:hover{border-color:#0002bf;box-shadow:0 7px 18px rgba(0,2,191,.08);transform:translateY(-1px)}
.related-link-card__icon{grid-area:icon;width:40px;height:40px;display:grid;place-items:center;border:0;border-radius:0;background:transparent;color:#0002bf;box-shadow:none}
.related-link-card__icon svg{display:block;width:36px;height:36px;fill:none;stroke:currentColor;stroke-width:1.45;stroke-linecap:round;stroke-linejoin:round;vector-effect:non-scaling-stroke}
.related-link-card strong{grid-area:title;margin:1px 0 0;font-size:14px;line-height:1.22;font-weight:700;color:#0002bf}
.related-link-card p{grid-area:text;margin:0;font-size:11.5px;line-height:1.28;color:#656a70}
.related-link-card__note{font-size:10.5px!important;line-height:1.25!important;color:#747980!important}
.related-link-card--group,.related-link-card--compare{min-height:82px}
.related-link-card__action{display:none!important}
@media(max-width:760px){.related-links-grid--groups,.related-links-grid--compare{grid-template-columns:1fr}.related-link-card{min-height:72px;grid-template-columns:36px minmax(0,1fr);padding:9px 10px}.related-link-card__icon{width:36px;height:36px}.related-link-card__icon svg{width:32px;height:32px}}



/* Standard 3-bank block after account-opening steps */
.related-links-grid--compare.related-links-grid--standard-3{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:9px}
.compare-bank-card{display:grid!important;grid-template-columns:minmax(0,1fr) 34px 18px!important;grid-template-areas:"copy country arrow"!important;align-items:center!important;gap:8px!important;min-height:62px!important;padding:8px 9px!important;border:1px solid #d8dbe5!important;background:linear-gradient(180deg,#fff 0%,#fafbff 100%)!important;color:#34383c!important;text-decoration:none!important;box-shadow:0 4px 12px rgba(0,2,90,.045)!important;transform:none!important}
.compare-bank-card:hover{border-color:#0002bf!important;box-shadow:0 7px 17px rgba(0,2,191,.09)!important;background:#fff!important}
.compare-bank-card__text{grid-area:copy;min-width:0;font-size:11.5px;line-height:1.28;color:#4a4f54}
.compare-bank-card__text strong{display:inline!important;font-size:12.5px!important;line-height:1.28!important;color:#0002bf!important;font-weight:700}
.compare-bank-card__country{grid-area:country;width:32px;height:22px;object-fit:contain;justify-self:end;filter:saturate(.84) contrast(.96)}
.compare-bank-card__arrow,.group-card__arrow{display:grid;place-items:center;color:#0002bf}
.compare-bank-card__arrow{grid-area:arrow;width:18px;height:18px}
.compare-bank-card__arrow svg,.group-card__arrow svg{width:100%;height:100%;display:block}
.related-link-card--compare-standard>.related-link-card__icon,.related-link-card--compare-standard>.related-link-card__note{display:none!important}
/* Related groups: one compact title, no redundant subtitles/actions */
.related-link-card--group-compact{grid-template-columns:34px minmax(0,1fr) 18px!important;grid-template-areas:"icon title arrow"!important;align-items:center!important;min-height:58px!important;padding:8px 9px!important;column-gap:8px!important;row-gap:0!important}
.related-link-card--group-compact .related-link-card__icon{grid-area:icon;width:32px!important;height:32px!important}
.related-link-card--group-compact .related-link-card__icon svg{width:27px!important;height:27px!important}
.related-link-card--group-compact strong{grid-area:title;font-size:12.5px!important;line-height:1.25!important}
.related-link-card--group-compact .group-card__arrow{grid-area:arrow;width:18px;height:18px}
.related-link-card--group-compact p,.related-link-card--group-compact .related-link-card__action{display:none!important}
@media (max-width:640px){
 .related-links-grid--compare.related-links-grid--standard-3{grid-template-columns:repeat(3,minmax(0,1fr));gap:5px}
 .compare-bank-card{grid-template-columns:minmax(0,1fr) 22px 12px!important;gap:4px!important;min-height:58px!important;padding:5px!important}
 .compare-bank-card__text{font-size:9px;line-height:1.2}
 .compare-bank-card__text strong{font-size:9.5px!important}
 .compare-bank-card__country{width:21px;height:15px}
 .compare-bank-card__arrow{width:12px;height:12px}
}


/* Standard 3-bank card: country PNG left across two text rows */
.compare-bank-card{grid-template-columns:38px minmax(0,1fr) 19px!important;grid-template-rows:auto auto!important;grid-template-areas:"country body ." "country body arrow"!important;align-items:center!important;column-gap:9px!important;row-gap:0!important;min-height:60px!important;padding:7px 9px!important}
.compare-bank-card__country{grid-area:country!important;width:36px!important;height:36px!important;object-fit:contain!important;justify-self:start!important;align-self:center!important;filter:saturate(.86) contrast(.96)}
.compare-bank-card__body{grid-area:body;display:grid;grid-template-rows:auto auto;align-content:center;min-width:0;gap:3px}
.compare-bank-card__title{display:block!important;margin:0!important;color:#0002bf!important;font-size:12.5px!important;line-height:1.2!important;font-weight:700!important;white-space:normal}
.compare-bank-card__subtitle{display:block;color:#5b6065;font-size:10.5px;line-height:1.2;white-space:normal}
.compare-bank-card__arrow{grid-area:arrow!important;width:18px!important;height:14px!important;align-self:center!important;justify-self:end!important;color:#0002bf!important}
.compare-bank-card__arrow svg{width:18px!important;height:14px!important;display:block!important}
.compare-bank-card__text{display:none!important}
@media (max-width:640px){
 .compare-bank-card{grid-template-columns:24px minmax(0,1fr) 11px!important;column-gap:4px!important;min-height:55px!important;padding:5px 4px!important}
 .compare-bank-card__country{width:23px!important;height:23px!important}
 .compare-bank-card__body{gap:2px}
 .compare-bank-card__title{font-size:9.2px!important;line-height:1.15!important}
 .compare-bank-card__subtitle{font-size:8px!important;line-height:1.14!important}
 .compare-bank-card__arrow,.compare-bank-card__arrow svg{width:10px!important;height:9px!important}
}


/* Standard 3-bank card: single left-aligned copy with natural wrapping */
.compare-bank-card{
 display:grid!important;
 grid-template-columns:36px minmax(0,1fr)!important;
 grid-template-areas:"country copy"!important;
 align-items:center!important;
 column-gap:9px!important;
 row-gap:0!important;
 min-height:54px!important;
 padding:7px 9px!important;
 text-align:left!important;
}
.compare-bank-card__country{
 grid-area:country!important;
 width:34px!important;
 height:34px!important;
 object-fit:contain!important;
 justify-self:start!important;
 align-self:center!important;
}
.compare-bank-card__single-copy{
 grid-area:copy!important;
 display:block!important;
 min-width:0!important;
 margin:0!important;
 padding:0!important;
 color:#33383d!important;
 font-size:11.5px!important;
 line-height:1.28!important;
 font-weight:600!important;
 text-align:left!important;
 white-space:normal!important;
 overflow-wrap:normal!important;
 word-break:normal!important;
}
.compare-bank-card__inline-arrow{
 display:inline-block!important;
 width:16px!important;
 height:10px!important;
 margin-left:3px!important;
 vertical-align:-1px!important;
 color:#0002bf!important;
}
.compare-bank-card__body,.compare-bank-card__title,.compare-bank-card__subtitle,.compare-bank-card__arrow,.compare-bank-card__text{display:none!important}
@media(max-width:640px){
 .compare-bank-card{grid-template-columns:23px minmax(0,1fr)!important;column-gap:5px!important;min-height:46px!important;padding:5px 4px!important;text-align:left!important}
 .compare-bank-card__country{width:22px!important;height:22px!important}
 .compare-bank-card__single-copy{font-size:8.6px!important;line-height:1.2!important;text-align:left!important}
 .compare-bank-card__inline-arrow{width:11px!important;height:8px!important;margin-left:2px!important}
}


@media(max-width:640px){
 .related-links-grid--compare.related-links-grid--standard-3{grid-template-columns:1fr!important;}
}


/* Standardize first 3-bank block to match compact group buttons */
.related-links-grid--compare.related-links-grid--standard-3{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:9px}
.related-link-card--compare-compact,.related-link-card--group-compact{display:grid!important;grid-template-columns:34px minmax(0,1fr) 18px!important;grid-template-areas:"icon title arrow"!important;align-items:center!important;min-height:58px!important;padding:8px 9px!important;column-gap:8px!important;row-gap:0!important;border:1px solid #d8dbe5!important;background:linear-gradient(180deg,#fff 0%,#fafbff 100%)!important;box-shadow:0 4px 12px rgba(0,2,90,.045)!important;text-decoration:none!important;transform:none!important}
.related-link-card--compare-compact:hover,.related-link-card--group-compact:hover{border-color:#0002bf!important;box-shadow:0 7px 17px rgba(0,2,191,.09)!important;background:#fff!important}
.related-link-card--compare-compact .related-link-card__icon,.related-link-card--group-compact .related-link-card__icon{grid-area:icon;width:32px!important;height:32px!important;display:grid;place-items:center;border:1px solid #d8dcf2;border-radius:10px;background:linear-gradient(180deg,#fff 0%,#f6f7ff 100%);color:#0002bf;box-shadow:0 6px 14px rgba(0,2,191,.07)}
.related-link-card--compare-compact .related-link-card__icon svg,.related-link-card--group-compact .related-link-card__icon svg{width:22px!important;height:22px!important;display:block;fill:none;stroke:currentColor;stroke-width:1.8;stroke-linecap:round;stroke-linejoin:round}
.related-link-card--compare-compact strong,.related-link-card--group-compact strong{grid-area:title;margin:0;color:#0002bf!important;font-size:13.5px!important;line-height:1.3!important;font-weight:700;text-align:left}
.related-link-card--compare-compact .group-card__arrow,.related-link-card--group-compact .group-card__arrow{grid-area:arrow;width:18px;height:18px;color:#0002bf;display:grid;place-items:center}
.related-link-card--compare-compact p,.related-link-card--group-compact p,.related-link-card--compare-compact .related-link-card__action,.related-link-card--group-compact .related-link-card__action{display:none!important}
@media (max-width:640px){
 .related-links-grid--compare.related-links-grid--standard-3{grid-template-columns:1fr!important;gap:8px!important}
 .related-link-card--compare-compact,.related-link-card--group-compact{grid-template-columns:36px minmax(0,1fr) 18px!important;min-height:64px!important;padding:10px 11px!important;column-gap:9px!important}
 .related-link-card--compare-compact .related-link-card__icon,.related-link-card--group-compact .related-link-card__icon{width:34px!important;height:34px!important}
 .related-link-card--compare-compact .related-link-card__icon svg,.related-link-card--group-compact .related-link-card__icon svg{width:23px!important;height:23px!important}
 .related-link-card--compare-compact strong,.related-link-card--group-compact strong{font-size:14.5px!important;line-height:1.34!important}
}


/* Hero background images */
.detail-hero{position:relative;overflow:hidden;min-height:436px;grid-template-columns:minmax(0,1.2fr) minmax(330px,.8fr);gap:22px;align-items:stretch;padding:24px;background:#eef0f4;border:1px solid #cfd3dc;border-top:5px solid #0002bf}
.detail-hero::before{content:"";position:absolute;inset:0;background:none!important;pointer-events:none;z-index:0}
.detail-hero>*{position:relative;z-index:1}
.detail-hero--with-image{background-repeat:no-repeat;background-size:cover;background-position:right center}
.detail-hero--bg1{background-image:url('../images/hero-bank-bg-01.jpg')}
.detail-hero--bg2{background-image:url('../images/hero-bank-bg-02.jpg')}
.detail-hero--bg3{background-image:url('../images/hero-bank-bg-03.jpg')}
.detail-hero--bg4{background-image:url('../images/hero-bank-bg-04.jpg')}
.detail-hero--bg5{background-image:url('../images/hero-bank-bg-05.jpg')}
.detail-hero h2{margin:8px 0 10px!important;color:#4d5256;font-size:27px!important;line-height:1.22}
.detail-hero p{font-size:15px;line-height:1.55;max-width:650px}
.detail-facts{display:grid;grid-template-columns:1fr;gap:9px;align-content:start}
.detail-facts>div{padding:11px 12px;border:1px solid rgba(210,213,215,.85);background:rgba(255,255,255,.58);backdrop-filter:blur(1.5px);text-align:left}
.detail-actions{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:10px;margin-top:18px}
.detail-actions a{min-height:44px;display:flex;align-items:center;justify-content:center;padding:9px 12px;border:1px solid #0002bf;border-radius:0;background:rgba(0,2,191,.50)!important;color:#fff!important;font-weight:700;text-align:center;text-decoration:none;backdrop-filter:blur(1px)}
.detail-actions a:hover{background:rgba(0,2,191,.80)!important;color:#fff!important}
.detail-actions a.secondary{background:rgba(255,255,255,.50)!important;color:#0002bf!important}
.detail-actions a.secondary:hover{background:rgba(255,255,255,.74)!important;color:#0002bf!important}
@media(max-width:980px){.detail-hero{min-height:416px;grid-template-columns:1fr;gap:16px}.detail-facts>div{background:rgba(255,255,255,.68)}}
@media(max-width:700px){.detail-hero{min-height:0;padding:16px;background-position:right top!important;background-size:cover!important}.detail-hero::before{background:none!important;}.detail-hero h2{font-size:25px!important}.detail-hero p{font-size:16px;line-height:1.58}.detail-actions{grid-template-columns:1fr;gap:9px}.detail-actions a{min-height:46px;padding:10px 12px;font-size:15px}.detail-chip{font-size:11px}.detail-facts strong{font-size:12px}.detail-facts span{font-size:14px;line-height:1.45}}


/* FINAL HERO OPACITY RULES */
.detail-hero::before{display:none!important;content:none!important;background:none!important}
.detail-hero{background-color:transparent!important}
.detail-hero--with-image{background-repeat:no-repeat!important;background-size:cover!important;background-position:right center!important}
.detail-facts>div{background:rgba(255,255,255,.50)!important;backdrop-filter:none!important}
.detail-chip{background:rgba(255,255,255,.50)!important}
.detail-actions a{background:#0002bf!important;color:#fff!important;opacity:1!important;backdrop-filter:none!important}
.detail-actions a:hover{background:#0002bf!important;color:#fff!important;opacity:1!important}
.detail-actions a.secondary{background:rgba(255,255,255,.50)!important;color:#0002bf!important;opacity:1!important;backdrop-filter:none!important}
.detail-actions a.secondary:hover{background:rgba(255,255,255,.50)!important;color:#0002bf!important;opacity:1!important}
@media(max-width:700px){
 .detail-hero{background-position:right top!important;background-size:cover!important}
 .detail-hero::before{display:none!important;content:none!important}
 .detail-facts>div{background:rgba(255,255,255,.50)!important}
 .detail-chip{background:rgba(255,255,255,.50)!important}
 .detail-actions a{background:#0002bf!important}
 .detail-actions a.secondary{background:rgba(255,255,255,.50)!important}
}


/* Uniform hero for catalog and group pages */
.alloffshores-hero{position:relative;overflow:hidden;display:grid;grid-template-columns:minmax(0,1.2fr) minmax(330px,.8fr);gap:22px;align-items:stretch;min-height:436px;padding:24px;background-color:#eef0f4;background-repeat:no-repeat;background-size:cover;background-position:right center;border:1px solid #cfd3dc;border-top:5px solid #0002bf}
.alloffshores-hero--with-image.alloffshores-hero--bg1{background-image:url('../images/hero-bank-bg-01.jpg')}
.alloffshores-hero--with-image.alloffshores-hero--bg2{background-image:url('../images/hero-bank-bg-02.jpg')}
.alloffshores-hero--with-image.alloffshores-hero--bg3{background-image:url('../images/hero-bank-bg-03.jpg')}
.alloffshores-hero--with-image.alloffshores-hero--bg4{background-image:url('../images/hero-bank-bg-04.jpg')}
.alloffshores-hero--with-image.alloffshores-hero--bg5{background-image:url('../images/hero-bank-bg-05.jpg')}
.alloffshores-hero__content{position:relative;z-index:1;display:flex;flex-direction:column;justify-content:flex-start;max-width:700px}
.alloffshores-kicker{display:inline-block;margin:0 0 10px;padding:5px 10px;border:1px solid rgba(255,255,255,.65);background:rgba(255,255,255,.50);color:#555a5e;font-size:11px;line-height:1.2;font-weight:700;text-transform:none;max-width:max-content}
.alloffshores-hero h2{margin:8px 0 10px!important;color:#4d5256;font-size:27px!important;line-height:1.22}
.alloffshores-hero p{font-size:15px;line-height:1.55}
.alloffshores-hero__actions{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:10px;margin-top:18px}
.alloffshores-hero__actions a{min-height:44px;display:flex;align-items:center;justify-content:center;padding:9px 12px;border:1px solid #0002bf;border-radius:0;text-align:center;text-decoration:none;font-weight:700;backdrop-filter:blur(1px)}
.alloffshores-hero__actions .article-cta__button{background:#0002bf!important;color:#fff!important}
.alloffshores-hero__actions .alloffshores-secondary-action{background:rgba(255,255,255,.50)!important;color:#0002bf!important}
.alloffshores-hero__actions .alloffshores-secondary-action:hover{background:rgba(255,255,255,.72)!important;color:#0002bf!important}
.alloffshores-hero__micro{display:inline-block;margin-top:14px;padding:6px 10px;background:rgba(255,255,255,.50);border:1px solid rgba(255,255,255,.6);font-size:11px;line-height:1.35;color:#555a5e;max-width:max-content}
.alloffshores-hero__visual{display:none!important}
@media(max-width:980px){.alloffshores-hero{grid-template-columns:1fr;gap:16px;min-height:416px}}
@media(max-width:700px){.alloffshores-hero{min-height:0;padding:16px;background-position:right top!important;background-size:cover!important}.alloffshores-hero h2{font-size:25px!important}.alloffshores-hero p{font-size:16px;line-height:1.58}.alloffshores-hero__actions{grid-template-columns:1fr;gap:9px}.alloffshores-hero__actions a{min-height:46px;padding:10px 12px;font-size:15px}.alloffshores-kicker{font-size:11px}.alloffshores-hero__micro{font-size:11px;max-width:100%}}

/* HERO NO-GRADIENT HARD GATE */
.page-alloffshores .alloffshores-hero,.alloffshores-hero,.detail-hero{background-color:transparent}
.detail-hero::before{display:none!important;content:none!important;background:none!important;background-image:none!important}


/* Bank task cards: compact labels */
.business-use-case .service-card-kicker,.business-use-case .service-card-action{display:none!important}
.business-use-case strong{display:inline!important}
.service-card-inline-arrow{display:inline-flex;width:19px;height:12px;margin-left:6px;vertical-align:-1px;color:#0002bf}
.service-card-inline-arrow svg{display:block;width:100%;height:100%;fill:none;stroke:currentColor}
/* 9 group bank cards compact with SVG icons */
.page-alloffshores .business-use-cases__grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:12px}
.page-alloffshores .business-use-case{padding:0;min-height:0;border:0;background:none}
.page-alloffshores .business-use-case--link{position:relative;display:grid;grid-template-columns:52px minmax(0,1fr);align-items:center;column-gap:14px;min-height:118px;padding:14px 16px;border:1px solid #d7d9e3;border-radius:2px;background:#fff;color:#444b50;text-decoration:none;box-sizing:border-box;transition:transform .16s ease,box-shadow .16s ease,border-color .16s ease}
.page-alloffshores .business-use-case--link:hover{border-color:#0002bf;box-shadow:0 8px 22px rgba(0,2,191,.10);transform:translateY(-2px);outline:none}
.page-alloffshores .business-use-case__icon-wrap{width:52px;height:52px;display:grid;place-items:center;align-self:start;margin-top:2px}
.page-alloffshores .business-use-case__icon{display:block;width:46px;height:46px}
.page-alloffshores .business-use-case__text{display:block;min-width:0}
.page-alloffshores .business-use-case strong{display:block;color:#0002bf;font-size:16px;line-height:1.34;margin:0 0 4px}
.page-alloffshores .business-use-case p{margin:0;color:#4d5258;font-size:15px;line-height:1.42}
.page-alloffshores .business-use-case p .service-card-inline-arrow,.page-alloffshores .business-use-case strong .service-card-inline-arrow{display:inline-flex;vertical-align:middle;margin-left:6px;position:relative;top:-1px;color:#0002bf}
.page-alloffshores .business-use-case p .service-card-inline-arrow svg,.page-alloffshores .business-use-case strong .service-card-inline-arrow svg{width:20px;height:12px;display:block}
.page-alloffshores .business-use-case--link .service-card-kicker,.page-alloffshores .business-use-case--link .service-card-action{display:none!important}
@media (max-width:900px){.page-alloffshores .business-use-cases__grid{grid-template-columns:1fr}.page-alloffshores .business-use-case--link{min-height:108px;padding:13px 14px;column-gap:12px}.page-alloffshores .business-use-case__icon-wrap{width:48px;height:48px}.page-alloffshores .business-use-case__icon{width:42px;height:42px}}
@media (max-width:640px){.page-alloffshores .business-use-case--link{min-height:104px;padding:12px 13px}.page-alloffshores .business-use-case strong{font-size:16px;line-height:1.34}.page-alloffshores .business-use-case p{font-size:15px;line-height:1.4}}


/* Bank catalogue cards: whole card clickable, compact height */
.bank-catalog-grid,.country-bank-grid{align-items:stretch}
.catalog-card.bank-card-clickable,.country-bank-card.bank-card-clickable{display:grid;grid-template-columns:52px minmax(0,1fr);grid-template-areas:"icon meta" "icon title" "icon text";align-content:start;column-gap:11px;row-gap:4px;min-height:0!important;padding:11px 12px!important;border:1px solid #d2d5d7;background:#fff;color:#4d5256;text-decoration:none;box-sizing:border-box}
.catalog-card.bank-card-clickable:hover,.country-bank-card.bank-card-clickable:hover{border-color:#0002bf;box-shadow:0 7px 18px rgba(0,2,191,.08);transform:translateY(-1px)}
.catalog-card.bank-card-clickable .catalog-card__icon,.country-bank-card.bank-card-clickable .country-bank-card__icon{width:52px;height:52px}
.catalog-card.bank-card-clickable .catalog-card__icon img,.country-bank-card.bank-card-clickable .country-bank-card__icon img{width:46px;height:46px}
.catalog-card.bank-card-clickable h3,.country-bank-card.bank-card-clickable>strong{margin:0;color:#0002bf;font-size:17px;line-height:1.25;font-weight:700;text-decoration:none}
.catalog-card.bank-card-clickable>p,.country-bank-card.bank-card-clickable>p{margin:0;color:#555b5f;font-size:13px;line-height:1.4}
.bank-name-inline-arrow{display:inline-flex;vertical-align:middle;margin-left:6px;position:relative;top:-1px;color:#0002bf;white-space:nowrap}
.bank-name-inline-arrow svg{display:block;width:20px;height:12px}
.catalog-card.bank-card-clickable>a,.country-bank-card.bank-card-clickable>a{display:none!important}
@media(max-width:700px){.catalog-card.bank-card-clickable,.country-bank-card.bank-card-clickable{grid-template-columns:48px minmax(0,1fr);column-gap:10px;row-gap:4px;min-height:0!important;padding:10px 11px!important}.catalog-card.bank-card-clickable .catalog-card__icon,.country-bank-card.bank-card-clickable .country-bank-card__icon{width:48px;height:48px}.catalog-card.bank-card-clickable .catalog-card__icon img,.country-bank-card.bank-card-clickable .country-bank-card__icon img{width:44px;height:44px}}


/* Desktop main article text alignment */
@media (min-width:901px){
 .page-alloffshores .alloffshores-article>p,
 .page-alloffshores .author-longread p,
 .page-alloffshores .longread-section>p{
  text-align:justify!important;
  text-justify:inter-word;
 }
}


/* INTERMEDIATE TYPOGRAPHY TEST: tighter line spacing only; font sizes unchanged */
@media (min-width:701px){
  .taxc-article{line-height:1.24}
  .page-banks .author-longread,.page-banks .author-longread p{line-height:1.32}
  .detail-hero p,.alloffshores-hero p,.page-alloffshores .alloffshores-hero p{line-height:1.24}
  .taxc-article h1{line-height:.9}
  .taxc-article h2{line-height:.975}
  .detail-hero h2,.alloffshores-hero h2,.page-alloffshores .alloffshores-hero h2{line-height:.915!important}
}
@media (max-width:700px){
  .taxc-article{line-height:1.422}
  .page-banks .author-longread,.page-banks .author-longread p{line-height:1.485}
  .detail-hero p,.alloffshores-hero p,.page-alloffshores .alloffshores-hero p{line-height:1.422}
  .taxc-article h1{line-height:.96}
  .taxc-article h2{line-height:1.04}
  .detail-hero h2,.alloffshores-hero h2,.page-alloffshores .alloffshores-hero h2{line-height:.976!important}
}

/* TAXC smart bank search v3 */
.alloffshores-hero{overflow:visible}
.taxc-smart-bank-search{position:relative;z-index:40;margin-top:18px;max-width:780px;color:#34383c;text-align:left;--taxc-search-blue:#0002bf}
.taxc-smart-bank-search [hidden]{display:none!important}
.taxc-smart-bank-search__bar{display:grid;grid-template-columns:46px minmax(0,1fr) auto;align-items:center;height:50px;border:1px solid #bfc4cf;border-radius:26px;background:#fff;box-shadow:0 4px 14px rgba(20,31,66,.08);overflow:hidden;transition:border-color .16s ease,box-shadow .16s ease}
.taxc-smart-bank-search__bar:focus-within{border-color:var(--taxc-search-blue);box-shadow:0 5px 17px rgba(0,2,191,.12)}
.taxc-smart-bank-search__plus{width:46px;height:48px;border:0;border-right:1px solid #e0e2e7;background:transparent;color:var(--taxc-search-blue);font-size:25px;line-height:1;cursor:pointer;transition:background .16s ease,color .16s ease}
.taxc-smart-bank-search__plus:hover,.taxc-smart-bank-search__plus.is-open{background:#f3f4ff;color:#00009f}
.taxc-smart-bank-search__input{width:100%;min-width:0;height:48px;border:0;outline:0;background:transparent;padding:0 12px;color:#262a2e;font:inherit;font-size:15px;line-height:1.2;box-sizing:border-box}
.taxc-smart-bank-search__input::placeholder{color:#777d82;opacity:1}
.taxc-smart-bank-search__submit{height:38px;margin-right:5px;padding:0 15px 0 12px;border:0;border-radius:20px;background:#0002bf;color:#fff;display:flex;align-items:center;gap:7px;font-weight:700;font-size:13px;white-space:nowrap;cursor:pointer;transition:box-shadow .18s ease,transform .18s ease,background .18s ease}
.taxc-smart-bank-search__submit svg{width:17px;height:17px;transition:transform .18s ease}
.taxc-smart-bank-search__submit:hover{background:#1012c8;box-shadow:0 4px 11px rgba(0,2,191,.20);transform:translateY(-1px)}
.taxc-smart-bank-search__submit:hover svg{animation:taxcSearchLens .7s ease}
@keyframes taxcSearchLens{0%,100%{transform:scale(1)}50%{transform:scale(1.09)}}
.taxc-smart-bank-search__filters{position:absolute;left:7px;top:55px;z-index:80;width:min(650px,calc(100vw - 44px));display:grid;grid-template-columns:142px minmax(250px,1fr);min-height:190px;border:1px solid #cfd3dc;background:#fff;box-shadow:0 13px 30px rgba(20,31,66,.17);overflow:hidden}
.taxc-smart-bank-search__filter-root{padding:7px;border-right:1px solid #e5e7eb;background:#f7f8fb}
.taxc-smart-bank-search__filter-root button{display:block;width:100%;min-height:42px;padding:8px 10px;border:0;background:transparent;color:#42484d;text-align:left;font-size:13px;font-weight:700;cursor:pointer}
.taxc-smart-bank-search__filter-root button:hover,.taxc-smart-bank-search__filter-root button.is-active{background:#fff;color:var(--taxc-search-blue)}
.taxc-smart-bank-search__filter-options{max-height:290px;overflow:auto;padding:7px;background:#fff}
.taxc-smart-bank-search__filter-options button{display:block;width:100%;min-height:36px;padding:7px 9px;border:0;border-bottom:1px solid #eef0f3;background:#fff;color:#3d4348;text-align:left;font-size:13px;line-height:1.25;cursor:pointer}
.taxc-smart-bank-search__filter-options button:hover,.taxc-smart-bank-search__filter-options button.is-selected{background:#f3f4ff;color:var(--taxc-search-blue)}
.taxc-smart-bank-search__active-filters{display:flex;flex-wrap:wrap;gap:6px 12px;align-items:center;min-height:20px;margin:5px 8px 0;padding:0 2px;color:#5e6469;font-size:11px;line-height:1.2}
.taxc-smart-bank-search__active-filter{display:inline-flex;align-items:center;gap:5px;white-space:nowrap}
.taxc-smart-bank-search__active-filter button{width:16px;height:16px;padding:0;border:0;border-radius:50%;background:var(--taxc-search-blue);color:#fff;font-size:12px;line-height:16px;text-align:center;cursor:pointer;font-family:Arial,sans-serif}
.taxc-smart-bank-search__suggestions{position:absolute;left:12px;right:12px;top:54px;z-index:75;max-height:355px;overflow:auto;border:1px solid #cfd3dc;background:#fff;box-shadow:0 13px 30px rgba(20,31,66,.17)}
.taxc-smart-bank-search.has-active-filters .taxc-smart-bank-search__suggestions{top:78px}
.taxc-smart-bank-search__result{display:grid;grid-template-columns:minmax(0,1fr) auto;align-items:center;gap:12px;padding:9px 12px;border-bottom:1px solid #eceef2;color:#34383c;text-decoration:none;background:#fff;cursor:pointer}
.taxc-smart-bank-search__result strong{min-width:0;color:var(--taxc-search-blue);font-size:14px;line-height:1.25;overflow:hidden;text-overflow:ellipsis;white-space:nowrap}
.taxc-smart-bank-search__result span{color:#72787d;font-size:11px;line-height:1.2;white-space:nowrap}
.taxc-smart-bank-search__result:hover,.taxc-smart-bank-search__result.is-active{background:#f3f4ff}
.taxc-smart-bank-search__show-all{display:block;width:100%;padding:10px 12px;border:0;background:#f7f8fb;color:var(--taxc-search-blue);text-align:left;font-size:13px;font-weight:700;text-decoration:none;cursor:pointer;box-sizing:border-box}
.taxc-smart-bank-search__empty{padding:12px;color:#666c71;font-size:13px}
.taxc-smart-bank-search__alphabet{display:flex;align-items:flex-end;justify-content:space-between;gap:0;margin-top:8px;min-height:30px;padding:0 4px;white-space:nowrap}
.taxc-smart-bank-search__alphabet button{position:relative;z-index:1;min-width:20px;padding:4px 3px 3px;border:0;background:transparent;color:var(--taxc-search-blue);font-size:14px;line-height:1;text-decoration:underline;text-underline-offset:3px;cursor:pointer;transform-origin:center bottom;transition:transform .13s ease,color .13s ease}
.taxc-smart-bank-search__alphabet button:hover{z-index:4;transform:scale(1.82);color:#00009f}
.taxc-smart-bank-search__letter-menu{position:absolute;z-index:70;min-width:210px;max-width:310px;padding:8px;border:1px solid #cfd3dc;background:#fff;box-shadow:0 12px 26px rgba(20,31,66,.15)}
.taxc-smart-bank-search__letter-title{padding:2px 7px 7px;color:var(--taxc-search-blue);font-size:18px;font-weight:700;border-bottom:1px solid #eceef2}
.taxc-smart-bank-search__letter-menu a{display:block;padding:7px;color:#34383c;font-size:13px;line-height:1.2;text-decoration:none;transition:font-size .12s ease,background .12s ease,color .12s ease}
.taxc-smart-bank-search__letter-menu a:hover{background:#f5f6ff;color:var(--taxc-search-blue);font-size:14px}
.taxc-smart-bank-search__letter-menu .taxc-smart-bank-search__letter-all{border-top:1px solid #eceef2;color:var(--taxc-search-blue);font-weight:700}
@media(max-width:700px){
 .taxc-smart-bank-search{margin-top:15px;max-width:none}
 .taxc-smart-bank-search__bar{grid-template-columns:42px minmax(0,1fr) 45px;height:50px;border-radius:25px}
 .taxc-smart-bank-search__plus{width:42px;height:48px}
 .taxc-smart-bank-search__input{height:48px;font-size:15px;padding:0 8px}
 .taxc-smart-bank-search__submit{width:38px;height:38px;padding:0;margin-right:4px;justify-content:center;border-radius:20px}
 .taxc-smart-bank-search__submit span{display:none}
 .taxc-smart-bank-search__submit svg{width:18px;height:18px}
 .taxc-smart-bank-search__filters{left:0;right:0;top:54px;width:auto;grid-template-columns:1fr;min-height:0;max-height:355px;overflow:auto}
 .taxc-smart-bank-search__filter-root{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));padding:5px;border-right:0;border-bottom:1px solid #e5e7eb}
 .taxc-smart-bank-search__filter-root button{min-height:38px;padding:6px 5px;text-align:center;font-size:12px}
 .taxc-smart-bank-search__filter-options{max-height:245px}
 .taxc-smart-bank-search__suggestions{left:0;right:0;top:53px;max-height:315px}
 .taxc-smart-bank-search.has-active-filters .taxc-smart-bank-search__suggestions{top:77px}
 .taxc-smart-bank-search__result{grid-template-columns:1fr;padding:10px 11px;gap:3px}
 .taxc-smart-bank-search__result strong{font-size:15px;white-space:normal}
 .taxc-smart-bank-search__result span{font-size:12px;white-space:normal}
 .taxc-smart-bank-search__active-filters{margin-left:4px;margin-right:4px;font-size:11px}
 .taxc-smart-bank-search__alphabet{justify-content:flex-start;gap:2px;overflow-x:auto;overflow-y:visible;padding:0 1px 6px;scrollbar-width:thin}
 .taxc-smart-bank-search__alphabet button{flex:0 0 24px;font-size:14px}
 .taxc-smart-bank-search__alphabet button:hover{transform:none}
 .taxc-smart-bank-search__letter-menu{max-width:calc(100% - 12px)}
}


/* TAXC smart bank search v4: full-width alphabet + compact one-column filter dropdown */
.alloffshores-hero>.taxc-smart-bank-search{grid-column:1/-1;position:relative;z-index:45;width:100%;max-width:none;margin-top:0;align-self:end;color:#34383c;text-align:left;--taxc-search-blue:#0002bf}
.alloffshores-hero>.taxc-smart-bank-search .taxc-smart-bank-search__bar{width:min(780px,100%);max-width:780px}
.alloffshores-hero>.taxc-smart-bank-search .taxc-smart-bank-search__active-filters{width:min(780px,100%);max-width:780px;box-sizing:border-box}
.alloffshores-hero>.taxc-smart-bank-search .taxc-smart-bank-search__suggestions{left:0;right:auto;width:min(780px,100%);max-width:780px;box-sizing:border-box}
.alloffshores-hero>.taxc-smart-bank-search .taxc-smart-bank-search__filters{left:0;right:auto;top:55px;width:min(430px,100%);min-height:0;display:block;overflow:hidden}
.taxc-smart-bank-search__filter-root{display:grid!important;grid-template-columns:repeat(3,minmax(0,1fr))!important;padding:5px!important;border-right:0!important;border-bottom:1px solid #e5e7eb;background:#f7f8fb}
.taxc-smart-bank-search__filter-root button{min-height:40px!important;padding:7px 6px!important;text-align:center!important;font-size:12.5px!important}
.taxc-smart-bank-search__filter-options{display:block!important;max-height:285px;overflow:auto;padding:5px 7px 7px!important;background:#fff}
.taxc-smart-bank-search__filter-options button{display:block;width:100%;min-height:34px;padding:6px 8px;text-align:left}
.alloffshores-hero>.taxc-smart-bank-search .taxc-smart-bank-search__alphabet{display:grid;grid-template-columns:repeat(26,minmax(0,1fr));align-items:end;width:100%;gap:0;margin-top:9px;min-height:34px;padding:0;overflow:visible;white-space:nowrap;box-sizing:border-box}
.taxc-smart-bank-search__alphabet button{display:grid;place-items:end center;width:100%;min-width:0;height:34px;padding:4px 0 3px;border:0;background:transparent;color:var(--taxc-search-blue);font-size:14px;line-height:1;text-decoration:none;cursor:pointer;overflow:visible;transform:none!important}
.taxc-smart-bank-search__alphabet button span{display:inline-block;text-decoration:underline;text-underline-offset:3px;transform-origin:center bottom;transition:transform .14s ease,color .14s ease}
.taxc-smart-bank-search__alphabet button:hover span,.taxc-smart-bank-search__alphabet button.is-letter-open span{position:relative;z-index:5;transform:scale(1.82);color:#00009f}
.taxc-smart-bank-search__letter-menu{width:270px;min-width:0;max-width:min(310px,calc(100% - 4px));max-height:320px;overflow:auto;padding:7px}
.taxc-smart-bank-search__letter-menu a{display:block;width:100%;box-sizing:border-box}
@media(max-width:700px){
 .alloffshores-hero>.taxc-smart-bank-search{grid-column:1;width:100%;margin-top:2px}
 .alloffshores-hero>.taxc-smart-bank-search .taxc-smart-bank-search__bar{width:100%;max-width:none}
 .alloffshores-hero>.taxc-smart-bank-search .taxc-smart-bank-search__filters{left:0;right:0;width:100%;max-width:none;top:54px}
 .taxc-smart-bank-search__filter-root{grid-template-columns:repeat(3,minmax(0,1fr))!important}
 .alloffshores-hero>.taxc-smart-bank-search .taxc-smart-bank-search__suggestions{left:0;right:0;width:100%;max-width:none}
 .alloffshores-hero>.taxc-smart-bank-search .taxc-smart-bank-search__alphabet{display:flex;width:100%;justify-content:flex-start;gap:0;overflow-x:auto;overflow-y:visible;padding:0 0 6px;scrollbar-width:thin}
 .taxc-smart-bank-search__alphabet button{flex:0 0 28px;width:28px;height:34px}
 .taxc-smart-bank-search__alphabet button:hover span,.taxc-smart-bank-search__alphabet button.is-letter-open span{transform:none}
}

/* Smart search clickable result layer */
.taxc-smart-bank-search__suggestions,.taxc-smart-bank-search__letter-menu{pointer-events:auto!important;z-index:180!important}
.taxc-smart-bank-search__suggestions a,.taxc-smart-bank-search__letter-menu a{position:relative;z-index:2;pointer-events:auto!important;cursor:pointer!important}
