@charset "windows-1251";
/* TAXC Countries 2026 — dedicated stylesheet.
   Built from taxc.css + offshore.css analysis; contains only rules used by /countries/.
   Portable paths: works both from local file folders and on https://taxc.com.ua/en/countries/.
   Encoding: Windows-1251 without BOM. */
: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:focus-visible{ text-decoration: underline; }.skip-link{
    position: fixed;
    top: 8px;
    left: 8px;
    z-index: 2000;
    transform: translateY(-150%);
    padding: 8px 12px;
    background: #fff;
    border: 2px solid var(--taxc-blue);
    color: var(--taxc-blue);
}.skip-link:focus{ transform: translateY(0); }.site{
    width: var(--page-width);
    min-height: 100vh;
    margin: 0 auto;
    background: #fff;
    box-shadow: var(--paper-shadow);
}.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("../../countries/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("../../countries/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-right{ grid-area: right; }.sidebar{ min-width: 0; align-self: stretch; background: #fff; }.left-sticky-tools, .right-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-hero, .sidebar-wide-link img, .sidebar-image-links img{ width: 100%; }.sidebar-wide-link{ display: block; }.sidebar-panel{ margin-top: 0; background: #fff url("../../countries/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; }.ready-companies .sidebar-title{ margin-top: 10px; }.company-grid{ display: grid; grid-template-columns: repeat(5, minmax(0, 1fr)); align-items: start; gap: 3px; text-align: center; }.company-grid a{ min-width: 0; display: grid; justify-items: center; gap: 2px; font-size: 11px; }.company-grid img{ width: 34px; height: 34px; object-fit: contain; }.company-grid strong, .company-grid span{ display: block; white-space: nowrap; }.company-grid span{ font-style: italic; font-weight: bold; }.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: 1.24;
    text-align: justify;
}.taxc-article h1{ color: #5f6468; font-size: 24.3px; line-height: .90; margin: 12px 0 6px; text-align: left; }.taxc-article h2{ color: #676767; font-size: 19px; line-height: .975; 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; }.taxc-summary{ margin: 14px 0 20px; padding: 12px 14px; background: var(--taxc-light-gray); border-left: 4px solid #8e9295; text-align: left; }.compare-module{ container-type: inline-size; margin: 10px 0 0; }.taxc-compare{ width: 100%; min-width: 0; border-collapse: collapse; font-size: 13px; line-height: 1.4; text-align: left; }.taxc-compare caption{ margin-bottom: 7px; color: #676767; font-size: 13px; font-weight: bold; text-align: left; }.taxc-compare th, .taxc-compare td{ padding: 8px; border: 1px solid #d6d8d9; vertical-align: top; }.taxc-compare thead th{ background: #777c80; color: #fff; }.taxc-compare tbody th{ width: 24%; background: #eee; color: #555; }.taxc-compare td{ background: #f7f7f7; }.article-cta{ margin: 16px 0 22px; }.article-cta__button{
    min-height: 38px;
    display: flex;
    align-items: center;
    justify-content: center;
    width: 100%;
    padding: 7px 18px;
    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:focus-visible{ 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("../../countries/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:focus-visible, .footer-legal-links a:hover, .footer-legal-links a:focus-visible{ 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; }.company-grid{ gap: 1px; }.company-grid a{ font-size: 10px; }.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: 18px;
    }.left-sticky-tools, .right-sticky-tools{
        position: static;
        top: auto;
        z-index: auto;
        max-height: none;
        overflow: visible;
    }.sidebar-left{ width: 300px; }.sidebar-right{ width: 240px; }.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-rail.is-expanded .desktop-contact-items{
        max-height: 290px;
        opacity: 1;
        transform: translateY(0);
        pointer-events: auto;
    }.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:focus-visible, .desktop-contact-toggle:hover, .desktop-contact-toggle:focus-visible{
        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-rail.is-expanded .desktop-contact-link{
        opacity: 1;
        transform: translateY(0) scale(1);
    }.desktop-contact-rail.is-expanded .desktop-contact-link:nth-child(6){ transition-delay: 0ms; }.desktop-contact-rail.is-expanded .desktop-contact-link:nth-child(5){ transition-delay: 35ms; }.desktop-contact-rail.is-expanded .desktop-contact-link:nth-child(4){ transition-delay: 70ms; }.desktop-contact-rail.is-expanded .desktop-contact-link:nth-child(3){ transition-delay: 105ms; }.desktop-contact-rail.is-expanded .desktop-contact-link:nth-child(2){ transition-delay: 140ms; }.desktop-contact-rail.is-expanded .desktop-contact-link:nth-child(1){ transition-delay: 175ms; }.desktop-contact-toggle-icon{
        transition: transform .3s cubic-bezier(.2, .75, .25, 1);
    }.desktop-contact-rail.is-expanded .desktop-contact-toggle-icon{
        transform: rotate(-8deg);
    }}@media (prefers-reduced-motion: reduce) and (min-width: 901px) {.desktop-contact-items, .desktop-contact-link, .desktop-contact-toggle-icon{
        transition: none !important;
    }}@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; }}@container (max-width: 620px) {.taxc-compare, .taxc-compare tbody, .taxc-compare tr, .taxc-compare th, .taxc-compare td{ display: block; width: 100%; }.taxc-compare thead{ position: absolute; width: 1px; height: 1px; overflow: hidden; clip-path: inset(50%); white-space: nowrap; }.taxc-compare tbody{ display: grid; gap: 12px; }.taxc-compare tbody tr{ border: 1px solid #d6d8d9; background: #fff; }.taxc-compare tbody th{ width: 100%; padding: 10px 12px; border: 0; background: #777c80; color: #fff; font-size: 15px; }.taxc-compare tbody td{ display: grid; grid-template-columns: minmax(120px, 38%) minmax(0, 1fr); gap: 10px; padding: 10px 12px; border: 0; border-top: 1px solid #e1e1e1; background: #fff; }.taxc-compare tbody td::before{ content: attr(data-label); color: #676767; font-size: 12px; font-weight: bold; }}@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, .sidebar-right{ width: min(100%, 300px); max-width: 300px; justify-self: center; }.taxc-article{ max-width: none; font-size: 16px; line-height: 1.422; text-align: left; }.taxc-article h1{ font-size: 21.6px; line-height: .96; }.taxc-article h2{ font-size: 20px; line-height: 1.04; }.taxc-article h3{ font-size: 17px; }.taxc-article ul{ margin-left: 20px; }.taxc-summary{ margin-left: -4px; margin-right: -4px; }.article-cta__button{ min-height: 44px; padding: 10px 14px; font-size: 15px; }.taxc-compare, .taxc-compare tbody, .taxc-compare tr, .taxc-compare th, .taxc-compare td{ display: block; width: 100%; }.taxc-compare thead{ position: absolute; width: 1px; height: 1px; overflow: hidden; clip-path: inset(50%); white-space: nowrap; }.taxc-compare tbody{ display: grid; gap: 12px; }.taxc-compare tbody tr{ border: 1px solid #d6d8d9; background: #fff; }.taxc-compare tbody th{ width: 100%; padding: 10px 12px; border: 0; background: #777c80; color: #fff; font-size: 15px; }.taxc-compare tbody td{ display: grid; grid-template-columns: minmax(112px, 38%) minmax(0, 1fr); gap: 10px; padding: 10px 12px; border: 0; border-top: 1px solid #e1e1e1; background: #fff; }.taxc-compare tbody td::before{ content: attr(data-label); color: #676767; font-size: 12px; font-weight: bold; }.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: 19.8px; line-height: .96; }.taxc-compare tbody td{ grid-template-columns: 1fr; gap: 5px; }.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("../../countries/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:focus-visible, .hamburger:hover, .hamburger:focus-visible{
        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("../../countries/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, .company-grid > 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, .company-grid > a > img{
        backface-visibility: hidden;
        transform: translateZ(0);
    }.nav-list > a:hover, .nav-list > a:focus-visible, .footer-nav > a:hover, .footer-nav > a:focus-visible{
        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:focus-visible{
        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:focus-visible, .sidebar-image-links > a:hover, .sidebar-image-links > a:focus-visible, .graphic-links > a:hover, .graphic-links > a:focus-visible{
        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;
    }.company-grid > a:hover, .company-grid > a:focus-visible{
        z-index: 40;
        transform: translate3d(0, -2px, 0) scale(1.07);
        filter: brightness(1.045) contrast(1.03);
        box-shadow: 0 5px 13px rgba(0, 0, 0, .20);
        background: rgba(255, 255, 255, .94);
        outline: none;
        text-decoration: none;
    }}@media (prefers-reduced-motion: reduce) and (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, .company-grid > a{
        transition: none !important;
    }}.mobile-article-hero{
    display: none;
}@media (max-width: 680px) {.mobile-article-hero{
        position: relative;
        width: calc(100% + (2 * var(--page-side-padding)));
        aspect-ratio: 4 / 3;
        display: block;
        margin: 0 calc(-1 * var(--page-side-padding)) 12px;
        overflow: hidden;
        background: #f2f2f2;
    }.mobile-article-hero-image{
        position: absolute;
        inset: 0;
        width: 100%;
        max-width: none;
        height: 100%;
        display: block;
        object-fit: cover;
        object-position: center top;
    }.sidebar-left > .sidebar-hero{
        display: none;
    }}@media print {.skip-link, .primary-nav, .site-footer, .sidebar, .header-promos, .header-tools, .article-cta, .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:.15rem 0 1rem;color:#667085;font-size:.92rem;line-height:1.45}.taxc-breadcrumbs a{color:#165b99;text-decoration:none}.taxc-breadcrumbs a:hover{text-decoration:underline}.breadcrumb-separator{padding:0 .35rem;color:#98a2b3}.legacy-table-layout{display:block;width:100%}.legacy-info-table>div:first-child{display:grid;grid-template-columns:minmax(0,1fr) auto;align-items:start;column-gap:16px}.legacy-info-table>div:first-child>div:last-child{justify-self:end}.legacy-table-layout:not(.legacy-info-table):not(:has(.legacy-table-layout)){display:table;border-collapse:collapse}.legacy-table-layout:not(.legacy-info-table):not(:has(.legacy-table-layout))>div{display:table-row}.legacy-table-layout:not(.legacy-info-table):not(:has(.legacy-table-layout))>div>div{display:table-cell;vertical-align:top}.legacy-table-layout img,.legacy-adaptive-table img{max-width:100%;height:auto}.legacy-table-module{max-width:100%;overflow-x:auto;margin:1rem 0}.legacy-adaptive-table{width:100%;border-collapse:collapse}.legacy-adaptive-table th, .legacy-adaptive-table td{vertical-align:top}.taxc-2026-update{margin-top:2rem;padding-top:1.2rem;border-top:1px solid #d9e2ec}.taxc-2026-update h2{margin-top:.4rem}.taxc-positive-close{margin:1.1rem 0}.jurisdiction-flag{display:block;max-width:300px;height:auto;margin:0 auto}.mobile-article-hero .jurisdiction-flag{object-fit:contain;background:#fff}.countries-selector{margin-top:2rem}.countries-selector-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:.65rem}.country-choice{display:flex;align-items:center;gap:.55rem;min-height:54px;padding:.55rem .65rem;border:1px solid #d5dce5;border-radius:8px;background:#fff;text-decoration:none;color:#1f3e59}.country-choice img{width:48px;height:32px;object-fit:cover;border:1px solid #e3e3e3}.source-details{margin:1rem 0}.source-details summary{cursor:pointer;color:#165b99;font-weight:700}@media(max-width:900px){.legacy-info-table>div:first-child{display:block;width:100%!important}.legacy-info-table>div:first-child>div:last-child{justify-self:auto;margin-top:.65rem}.legacy-table-layout:not(.legacy-info-table):not(:has(.legacy-table-layout)),.legacy-table-layout:not(.legacy-info-table):not(:has(.legacy-table-layout))>div,.legacy-table-layout:not(.legacy-info-table):not(:has(.legacy-table-layout))>div>div{display:block;width:100%!important}.countries-selector-grid{grid-template-columns:1fr}.legacy-table-module{overflow:visible}.legacy-adaptive-table, .legacy-adaptive-table tbody, .legacy-adaptive-table tr, .legacy-adaptive-table th, .legacy-adaptive-table td{display:block;width:100%!important}.legacy-adaptive-table tr{margin:0 0 .8rem;padding:.65rem;border:1px solid #d9e2ec;border-radius:8px;background:#fff}.legacy-adaptive-table th{padding:.45rem .5rem;background:#f3f7fb;color:#193b57}.legacy-adaptive-table td{padding:.45rem .5rem;border-top:1px solid #edf1f5}.legacy-adaptive-table td[data-label]::before{content:attr(data-label);display:block;margin-bottom:.2rem;font-weight:700;color:#53677a}.jurisdiction-flag{max-width:100%}}
/* Effective /offshore.css rules used by countries pages (merged to remove external dependency). */
.source-details{margin:18px 0;border:1px solid #d2d5d7;background:#f7f7f7;text-align:left}
.source-details summary{cursor:pointer;padding:10px 12px;color:#0002bf;font-weight:700}
.source-details ul{margin:0 18px 12px 32px}
.taxc-breadcrumbs .breadcrumb-separator{display:inline-block;margin:0 .22em;white-space:pre}


/* TAXC table system v1.0.28: modern content tables, no vertical dividers. */
:root{
    --taxc-table-blue:#00009f;
    --taxc-table-text:#555b60;
    --taxc-table-row:#f7f8f9;
    --taxc-table-row-alt:#eef1f3;
    --taxc-table-line:#d9dde1;
    --taxc-table-head:#f0f2f4;
}
.taxc-article table.taxc-compare{
    width:100%;
    margin:14px 0 20px;
    border-collapse:separate;
    border-spacing:0;
    table-layout:auto;
    border:0;
    border-top:2px solid var(--taxc-table-blue);
    border-bottom:1px solid var(--taxc-table-line);
    background:#fff;
    color:var(--taxc-table-text);
    font-size:13.5px;
    line-height:1.38;
    text-align:left;
}
.taxc-article table.taxc-compare tr > th,
.taxc-article table.taxc-compare tr > td{
    padding:9px 12px;
    border:0 !important;
    border-bottom:1px solid var(--taxc-table-line) !important;
    background:transparent;
    vertical-align:top;
    text-align:left;
}
.taxc-article table.taxc-compare tr:last-child > th,
.taxc-article table.taxc-compare tr:last-child > td{
    border-bottom:0 !important;
}
.taxc-article table.taxc-compare tr:nth-child(odd) > th,
.taxc-article table.taxc-compare tr:nth-child(odd) > td{
    background:var(--taxc-table-row);
}
.taxc-article table.taxc-compare tr:nth-child(even) > th,
.taxc-article table.taxc-compare tr:nth-child(even) > td{
    background:var(--taxc-table-row-alt);
}
/* Old fact tables: first column is regular-weight corporate blue. */
.taxc-article table.legacy-adaptive-table tr > :first-child,
.taxc-article table.legacy-adaptive-table tr > :first-child strong,
.taxc-article table.legacy-adaptive-table tr > :first-child b{
    color:var(--taxc-table-blue) !important;
    font-weight:400 !important;
}
/* Standard two-column facts: compact label / spacious value. */
.taxc-article table.legacy-adaptive-table tr > :first-child:nth-last-child(2):not([colspan]),
.taxc-article table.taxc-current-facts tr:not(:first-child) > :first-child:nth-last-child(2):not([colspan]){
    width:30%;
}
.taxc-article table.legacy-adaptive-table tr > :nth-child(2):last-child:not([colspan]),
.taxc-article table.taxc-current-facts tr:not(:first-child) > :nth-child(2):last-child:not([colspan]){
    width:70%;
}
/* Country profile with flag: text stays primary, image stays compact. */
.taxc-article table.taxc-flag-table tr > :first-child:nth-last-child(2){width:72%;}
.taxc-article table.taxc-flag-table tr > :nth-child(2):last-child{width:28%;text-align:center;}
.taxc-article table.taxc-flag-table img{display:block;max-width:min(100%,220px);height:auto;margin:0 auto;}
/* New/current fact tables use a restrained corporate header. */
.taxc-article table.taxc-current-facts tr:first-child > th{
    background:var(--taxc-table-blue) !important;
    color:#fff !important;
    font-weight:600 !important;
    border-bottom:0 !important;
}
.taxc-article table.taxc-current-facts tr:not(:first-child) > :first-child{
    color:var(--taxc-table-blue);
    font-weight:400;
}
.taxc-article table.taxc-compare a{color:var(--taxc-table-blue);}

@media (hover:hover) and (pointer:fine){
    .taxc-article table.taxc-compare tr:not(:first-child):hover > th,
    .taxc-article table.taxc-compare tr:not(:first-child):hover > td{
        background:#e9edf0;
    }
}

@media (max-width:680px){
    .taxc-article table.taxc-compare{
        margin:12px 0 18px;
        border-top:2px solid var(--taxc-table-blue);
        border-bottom:0;
        font-size:14px;
    }
    .taxc-article table.legacy-adaptive-table tbody,
    .taxc-article table.legacy-adaptive-table tr,
    .taxc-article table.legacy-adaptive-table th,
    .taxc-article table.legacy-adaptive-table td{
        display:block;
        width:100% !important;
    }
    .taxc-article table.legacy-adaptive-table tr{
        margin:0;
        padding:0;
        border:0;
        border-bottom:1px solid var(--taxc-table-line);
        border-radius:0;
        background:transparent;
    }
    .taxc-article table.legacy-adaptive-table tr > :first-child,
    .taxc-article table.legacy-adaptive-table tr > :last-child{
        padding:8px 10px;
        border:0 !important;
        background:transparent;
    }
    .taxc-article table.legacy-adaptive-table tr:nth-child(odd){background:var(--taxc-table-row);}
    .taxc-article table.legacy-adaptive-table tr:nth-child(even){background:var(--taxc-table-row-alt);}
    .taxc-article table.legacy-adaptive-table tr > :first-child{
        padding-bottom:3px;
        color:var(--taxc-table-blue) !important;
        font-weight:400 !important;
    }
    .taxc-article table.legacy-adaptive-table tr > :last-child{
        padding-top:3px;
    }
    .taxc-article table.legacy-adaptive-table td[data-label]::before{
        display:none !important;
        content:none !important;
    }
    .taxc-article table.taxc-flag-table tr > :first-child,
    .taxc-article table.taxc-flag-table tr > :last-child{
        width:100% !important;
    }
    .taxc-article table.taxc-flag-table img{
        max-width:min(100%,200px);
        margin:4px auto 8px;
    }
    .taxc-article table.taxc-current-facts,
    .taxc-article table.taxc-current-facts tbody,
    .taxc-article table.taxc-current-facts tr,
    .taxc-article table.taxc-current-facts th,
    .taxc-article table.taxc-current-facts td{
        width:100%;
    }
}


/* Multi-column legacy DIV tables: same TAXC visual system as semantic tables. */
.taxc-article .legacy-data-table{
    width:100%;
    margin:14px 0 20px;
    border-collapse:separate;
    border-spacing:0;
    border-top:2px solid var(--taxc-table-blue);
    border-bottom:1px solid var(--taxc-table-line);
    color:var(--taxc-table-text);
    font-size:13.5px;
    line-height:1.38;
}
.taxc-article .legacy-data-table > div > div{
    padding:9px 12px;
    border:0 !important;
    border-bottom:1px solid var(--taxc-table-line) !important;
    background:transparent !important;
    color:var(--taxc-table-text) !important;
    font-weight:400 !important;
    text-align:left;
}
.taxc-article .legacy-data-table > div:nth-child(odd) > div{
    background:var(--taxc-table-row) !important;
}
.taxc-article .legacy-data-table > div:nth-child(even) > div{
    background:var(--taxc-table-row-alt) !important;
}
.taxc-article .legacy-data-table > div:last-child > div{
    border-bottom:0 !important;
}
.taxc-article .legacy-data-table > div > div:first-child,
.taxc-article .legacy-data-table > div > div:first-child strong,
.taxc-article .legacy-data-table > div > div:first-child b{
    color:var(--taxc-table-blue) !important;
    font-weight:400 !important;
}
.taxc-article .legacy-data-table img{
    max-width:100%;
    height:auto;
}

@media (max-width:900px){
    .taxc-article .legacy-data-table{
        display:block;
        border-bottom:0;
        font-size:14px;
    }
    .taxc-article .legacy-data-table > div{
        display:block;
        width:100% !important;
        border-bottom:1px solid var(--taxc-table-line);
    }
    .taxc-article .legacy-data-table > div > div{
        display:block;
        width:100% !important;
        padding:8px 10px;
        border-bottom:0 !important;
    }
}
/* TAXC page-head layout v1.0.29
   Desktop: left sidebar 300px unchanged; H1/breadcrumb area spans main + right sidebar.
   At 1440px: 300 + 24 + 732 + 24 + 240, page-head = 996px. */
.content-grid{
    grid-template-areas:
        "left head head"
        "left main right";
    row-gap: 18px;
}
.taxc-page-head{
    grid-area: head;
    min-width: 0;
    align-self: start;
    margin: 0;
    padding: 8px 0 0;
    border-bottom: 1px solid #00009F;
}
.taxc-page-head h1{
    margin: 0 0 10px;
    color: #5f6468;
    font-size: 24.3px;
    font-weight: bold;
    line-height: .90;
    text-align: left;
}
.taxc-page-head .taxc-breadcrumbs{
    margin: 0;
    color: #667085;
    font-size: 11px;
    line-height: 1.45;
    text-align: left;
}
.taxc-page-head .taxc-updated{
    display: inline;
    margin: 0 !important;
    color: #8e9295;
    font-size: 11px;
    line-height: inherit;
    white-space: nowrap;
}
.breadcrumb-date-separator{
    display: inline-block;
    margin: 0 .42em;
    color: #98a2b3;
    white-space: pre;
}
.main-content{
    padding-top: 0;
}
@media (max-width: 1180px){
    .content-grid{
        grid-template-areas:
            "head head"
            "main main"
            "left right";
        row-gap: 18px;
    }
    .taxc-page-head{
        padding-top: 6px;
        padding-bottom: 0;
    }
}
@media (max-width: 680px){
    .content-grid{
        grid-template-areas:
            "head"
            "main"
            "left"
            "right";
        row-gap: 18px;
    }
    .taxc-page-head{
        padding-top: 4px;
        padding-bottom: 0;
    }
    .taxc-page-head h1{
        margin-bottom: 8px;
        font-size: 21.6px;
        line-height: .96;
    }
    .taxc-page-head .taxc-breadcrumbs,
    .taxc-page-head .taxc-updated{
        font-size: 11px;
    }
}
@media (max-width: 380px){
    .taxc-page-head h1{
        font-size: 19.8px;
        line-height: .96;
    }
}
@media print{
    .taxc-page-head{
        width: 100%;
        max-width: none;
        display: block;
        margin: 0 0 18px;
        padding: 0 0 10px;
        border-bottom: 1px solid #00009F;
    }
}