@charset "windows-1251";

/* TAXC all jurisdictions landing page 2026. Page-scoped additions only. */
.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:linear-gradient(135deg,#f5f6ff 0%,#fff 58%,#f3f4f5 100%); 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:.915; }
.page-alloffshores .alloffshores-hero p { font-size:16px; line-height:1.24; }
.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:focus-visible { 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 .popular-solutions { margin:28px 0; }
.page-alloffshores .popular-solutions-grid { display:grid; grid-template-columns:repeat(2,minmax(0,1fr)); gap:10px; }
.page-alloffshores .popular-solution-card {
  min-height:112px; display:grid; grid-template-columns:58px minmax(0,1fr); align-items:start; gap:14px; padding:16px;
  border:1px solid #d2d5d7; background:#fff; color:#4d5256; transition:transform .18s ease,box-shadow .18s ease,border-color .18s ease;
}
.page-alloffshores .popular-solution-card:visited { color:#4d5256; }
.page-alloffshores .popular-solution-card:hover,.page-alloffshores .popular-solution-card:focus-visible { border-color:#0002bf; box-shadow:0 10px 24px rgba(0,2,191,.1); text-decoration:none; transform:translateY(-2px); }
.page-alloffshores .popular-solution-card__flag { width:58px; height:42px; display:grid; place-items:center; background:#f4f5f5; border:1px solid #e0e2e3; overflow:hidden; }
.page-alloffshores .popular-solution-card__flag img { width:100%; height:100%; object-fit:contain; }
.page-alloffshores .popular-solution-card strong,.page-alloffshores .popular-solution-card span span { display:block; }
.page-alloffshores .popular-solution-card strong { color:#0002bf; font-size:17px; margin-bottom:6px; }
.page-alloffshores .popular-solution-card span span { color:#555b5f; font-size:13px; line-height:1.45; }

.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 .selection-process { margin:30px 0; }
.page-alloffshores .selection-process__grid { display:grid; grid-template-columns:repeat(4,minmax(0,1fr)); gap:10px; }
.page-alloffshores .selection-process__grid > div { position:relative; min-height:176px; padding:50px 14px 14px; border:1px solid #d2d5d7; background:#fff; }
.page-alloffshores .selection-process__grid > div > span { position:absolute; top:13px; left:14px; width:28px; height:28px; display:grid; place-items:center; background:#0002bf; color:#fff; font-weight:700; }
.page-alloffshores .selection-process__grid strong { display:block; color:#4d5256; font-size:15px; margin-bottom:7px; }
.page-alloffshores .selection-process__grid p { margin:0; color:#62676b; font-size:13px; line-height:1.45; }

.page-alloffshores .jurisdiction-catalog { margin:34px 0 22px; scroll-margin-top:46px; }
.page-alloffshores .catalog-intro h2 { margin:0 0 8px; }
.page-alloffshores .catalog-toolbar { margin:18px 0 24px; padding:16px; border:1px solid #d2d5d7; background:#f5f6f7; }
.page-alloffshores .catalog-search { min-height:50px; display:flex; align-items:center; gap:10px; padding:0 14px; border:2px solid #aeb3b8; background:#fff; color:#676767; }
.page-alloffshores .catalog-search:focus-within { border-color:#0002bf; box-shadow:0 0 0 3px rgba(0,2,191,.12); }
.page-alloffshores .catalog-search input { width:100%; min-width:0; border:0; outline:0; background:transparent; color:#303438; font:inherit; font-size:16px; }
.page-alloffshores .catalog-filter-buttons { display:flex; flex-wrap:wrap; gap:7px; margin-top:12px; }
.page-alloffshores .catalog-filter-buttons button { min-height:40px; padding:8px 12px; border:1px solid #bfc3c6; background:#fff; color:#4f5559; font:inherit; font-weight:700; cursor:pointer; }
.page-alloffshores .catalog-filter-buttons button[aria-pressed="true"] { border-color:#0002bf; background:#0002bf; color:#fff; }
.page-alloffshores .catalog-result-status { margin:10px 0 0!important; color:#676767; font-size:12px; }
.page-alloffshores .jurisdiction-region { margin:32px 0; scroll-margin-top:46px; }
.page-alloffshores .jurisdiction-region__head { display:flex; align-items:start; justify-content:space-between; gap:18px; margin-bottom:12px; padding-bottom:10px; border-bottom:2px solid #e2e4e6; }
.page-alloffshores .jurisdiction-region__head h2 { margin:0 0 4px; }
.page-alloffshores .jurisdiction-region__head p { margin:0; color:#676767; font-size:13px; }
.page-alloffshores .jurisdiction-region__count,.page-alloffshores .usa-state-catalog__count { flex:0 0 auto; min-width:38px; height:30px; display:grid; place-items:center; background:#f0f1ff; color:#0002bf; font-weight:700; }
.page-alloffshores .jurisdiction-catalog-grid { display:grid; grid-template-columns:repeat(3,minmax(0,1fr)); gap:8px; }
.page-alloffshores .jurisdiction-catalog-card {
  min-height:78px; display:grid; grid-template-columns:52px minmax(0,1fr) 20px; align-items:center; gap:10px; padding:10px 11px;
  border:1px solid #d2d5d7; background:#fff; color:#4e5357; transition:border-color .16s ease,box-shadow .16s ease,transform .16s ease;
}
.page-alloffshores .jurisdiction-catalog-card:visited { color:#4e5357; }
.page-alloffshores .jurisdiction-catalog-card:hover,.page-alloffshores .jurisdiction-catalog-card:focus-visible { border-color:#0002bf; box-shadow:0 7px 18px rgba(0,2,191,.1); text-decoration:none; transform:translateY(-1px); }
.page-alloffshores .jurisdiction-catalog-card__flag { width:52px; height:38px; display:grid; place-items:center; overflow:hidden; border:1px solid #e1e3e4; background:#f5f5f5; }
.page-alloffshores .jurisdiction-catalog-card__flag img { width:100%; height:100%; object-fit:contain; }
.page-alloffshores .jurisdiction-catalog-card__body strong,.page-alloffshores .jurisdiction-catalog-card__body span { display:block; }
.page-alloffshores .jurisdiction-catalog-card__body strong { color:#0002bf; font-size:14px; line-height:1.25; }
.page-alloffshores .jurisdiction-catalog-card__body span { margin-top:3px; color:#74797d; font-size:11px; line-height:1.3; }
.page-alloffshores .jurisdiction-catalog-card__arrow { color:#8b9094; }
.page-alloffshores .usa-state-catalog { margin:32px 0; border:1px solid #cfd3dc; background:#fff; scroll-margin-top:46px; }
.page-alloffshores .usa-state-catalog summary { min-height:72px; display:flex; align-items:center; justify-content:space-between; gap:16px; padding:15px 18px; background:#f4f5ff; color:#0002bf; cursor:pointer; list-style:none; }
.page-alloffshores .usa-state-catalog summary::-webkit-details-marker { display:none; }
.page-alloffshores .usa-state-catalog summary strong,.page-alloffshores .usa-state-catalog summary small { display:block; }
.page-alloffshores .usa-state-catalog summary strong { font-size:17px; }
.page-alloffshores .usa-state-catalog summary small { margin-top:4px; color:#676767; font-size:12px; }
.page-alloffshores .usa-state-catalog[open] summary { border-bottom:1px solid #cfd3dc; }
.page-alloffshores .usa-state-catalog .jurisdiction-catalog-grid { padding:14px; }
.page-alloffshores .catalog-empty { padding:24px; border:1px solid #d2d5d7; background:#f5f6f7; text-align:center; }
.page-alloffshores .catalog-empty strong { display:block; color:#4e5357; font-size:18px; }
.page-alloffshores .catalog-empty p { text-align:center; }
.page-alloffshores .catalog-empty .article-cta__button { max-width:360px; margin:14px auto 0; }

.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 .practical-solution__actions { display:grid; gap:10px; }
.page-alloffshores .practical-solution__actions > a:last-child { min-height:44px; display:flex; align-items:center; justify-content:center; padding:9px 12px; border:1px solid #0002bf; background:#fff; font-weight:700; text-align:center; }

.page-alloffshores .visually-hidden { position:absolute!important; width:1px!important; height:1px!important; padding:0!important; margin:-1px!important; overflow:hidden!important; clip:rect(0,0,0,0)!important; white-space:nowrap!important; border:0!important; }
.page-alloffshores [hidden] { display:none!important; }
.page-alloffshores :where(a,button,input,summary):focus-visible { 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 .jurisdiction-catalog-grid { grid-template-columns:repeat(2,minmax(0,1fr)); }
  .page-alloffshores .decision-summary__grid,.page-alloffshores .selection-process__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; line-height:.976; }
  .page-alloffshores .alloffshores-hero p { line-height:1.422; }
  .page-alloffshores .alloffshores-hero__actions,.page-alloffshores .taxc-choice-offer,.page-alloffshores .practical-solution { grid-template-columns:1fr; }
  .page-alloffshores .popular-solutions-grid,.page-alloffshores .jurisdiction-catalog-grid,.page-alloffshores .decision-summary__grid,.page-alloffshores .selection-process__grid { grid-template-columns:1fr; }
  .page-alloffshores .section-heading-row { align-items:start; flex-direction:column; }
  .page-alloffshores .catalog-toolbar { padding:12px; }
  .page-alloffshores .catalog-filter-buttons { display:grid; grid-template-columns:repeat(2,minmax(0,1fr)); }
  .page-alloffshores .catalog-filter-buttons button { width:100%; }
  .page-alloffshores .jurisdiction-region__head { align-items:start; }
  .page-alloffshores .usa-state-catalog .jurisdiction-catalog-grid { padding:8px; }
}
@media (max-width:420px) {
  .page-alloffshores .catalog-filter-buttons { grid-template-columns:1fr; }
  .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 .jurisdiction-catalog-card { grid-template-columns:48px minmax(0,1fr) 18px; }
  .page-alloffshores .jurisdiction-catalog-card__flag { width:48px; }
}
@media (prefers-reduced-motion:reduce) {
  .page-alloffshores .popular-solution-card,.page-alloffshores .jurisdiction-catalog-card { transition:none; }
}

/* TAXC catalog 2026: unified USA heading and general registration landing blocks */
.page-alloffshores .usa-state-catalog summary { justify-content:flex-start; }
.page-alloffshores .usa-state-catalog__flag { flex:0 0 58px; width:58px; height:40px; display:grid; place-items:center; overflow:hidden; border:1px solid #d7d9e3; background:#fff; }
.page-alloffshores .usa-state-catalog__flag img { width:58px; height:40px; object-fit:cover; display:block; }
.page-alloffshores .usa-state-catalog summary > span:nth-child(2) { flex:1 1 auto; }
.page-alloffshores .usa-state-catalog summary .usa-state-catalog__count { margin-left:auto; }
.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; }
.page-alloffshores .europe-landing-link { display:inline-flex; align-items:center; gap:8px; font-weight:700; }
@media (max-width:900px){.page-alloffshores .business-use-cases__grid{grid-template-columns:1fr}.page-alloffshores .usa-state-catalog__flag{flex-basis:52px;width:52px;height:36px}.page-alloffshores .usa-state-catalog__flag img{width:52px;height:36px}}


/* TAXC registration hub cards v1.0.3 */
.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:focus-visible {
  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 .service-topic-nav { margin:28px 0; padding:18px; border:1px solid #d9dbe3; background:#fafafa; }
.page-alloffshores .service-topic-nav h2 { margin:0 0 14px; font-size:20px; }
.page-alloffshores .service-topic-nav__grid { display:grid; grid-template-columns:repeat(3,minmax(0,1fr)); gap:8px; }
.page-alloffshores .service-topic-nav__grid a { display:block; padding:10px 12px; border:1px solid #dfe1e7; background:#fff; color:#0002bf; text-decoration:none; font-weight:700; line-height:1.35; }
.page-alloffshores .service-topic-nav__grid a:hover,.page-alloffshores .service-topic-nav__grid a:focus-visible { border-color:#0002bf; outline:none; }
.page-alloffshores .taxc-service-intro { margin:22px 0; font-size:16px; line-height:1.32; }
.page-alloffshores .taxc-service-grid { display:grid; grid-template-columns:repeat(3,minmax(0,1fr)); gap:12px; margin:18px 0 28px; }
.page-alloffshores .taxc-service-grid > div { padding:17px; border:1px solid #d7d9e3; background:#fff; min-height:145px; }
.page-alloffshores .taxc-service-grid strong { display:block; color:#0002bf; margin-bottom:7px; }
.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 .service-topic-nav__grid,.page-alloffshores .taxc-service-grid{grid-template-columns:1fr;}
  .page-alloffshores .business-use-case--link{min-height:0;}
}