@charset "windows-1251";
/* TAXC jurisdiction pages: extension of taxc.css */
.flag-stage { position: relative; overflow: hidden; background: #fff; border: 1px solid #d2d5d7; box-shadow: 0 8px 22px rgba(0,0,0,.12); }
.jurisdiction-hero { width: 300px; aspect-ratio: 3 / 2; }
.flag-stage img { width: 100%; height: 100%; object-fit: cover; transform-origin: left center; animation: taxc-flag-wave 7s ease-in-out infinite; }
.flag-stage::after { content: ""; position: absolute; inset: 0; background: linear-gradient(110deg, transparent 22%, rgba(255,255,255,.28) 45%, transparent 68%); transform: translateX(-120%); animation: taxc-flag-glint 6s ease-in-out infinite; pointer-events: none; }
@keyframes taxc-flag-wave { 0%,100% { transform: perspective(900px) rotateY(0deg) translateY(0); } 35% { transform: perspective(900px) rotateY(-2.2deg) translateY(-2px); } 70% { transform: perspective(900px) rotateY(1.8deg) translateY(1px); } }
@keyframes taxc-flag-glint { 0%,55% { transform: translateX(-120%); } 78%,100% { transform: translateX(120%); } }
.mobile-jurisdiction-hero { display: none; }
.jurisdiction-facts { display: grid; grid-template-columns: repeat(2,minmax(0,1fr)); gap: 10px; margin: 15px 0 20px; }
.jurisdiction-facts > div { min-height: 86px; padding: 12px; background: #f4f5f5; border: 1px solid #d2d5d7; text-align: left; }
.jurisdiction-facts strong,.jurisdiction-facts span { display: block; }
.jurisdiction-facts strong { margin-bottom: 5px; color: #0002bf; font-size: 13px; }
.related-links,.jurisdiction-sidebar-links { display: grid; gap: 7px; margin: 8px 0 18px; text-align: left; }
.related-links { grid-template-columns: repeat(2,minmax(0,1fr)); }
.related-links a,.jurisdiction-sidebar-links a { display: block; padding: 8px 9px; border: 1px solid #d2d5d7; background: #fff; }
.related-links a:hover,.jurisdiction-sidebar-links a:hover { background: #f4f5ff; }
.landing-actions { display: grid; grid-template-columns: repeat(2,minmax(0,1fr)); gap: 10px; margin: 18px 0 22px; }
.landing-actions .article-cta { margin: 0; }
.landing-actions .article-cta__button { height: 100%; min-height: 52px; }
.decision-strip { display: grid; grid-template-columns: repeat(3,minmax(0,1fr)); gap: 9px; margin: 15px 0 20px; }
/* DECISION ACTIONS: three primary CTA buttons, 30 / 40 / 30 on desktop. */
.decision-actions { display: grid; grid-template-columns: minmax(0,3fr) minmax(0,4fr) minmax(0,3fr); gap: 8px; margin: 16px 0 20px; align-items: stretch; }
.decision-actions > a,
.decision-actions > a:link,
.decision-actions > a:visited { display: flex; min-height: 46px; align-items: center; justify-content: center; box-sizing: border-box; padding: 9px 12px; border: 1px solid #0002bf; background: #0002bf; color: #fff !important; font-weight: 700; line-height: 1.2; text-align: center; text-decoration: none; }
.decision-actions > a:hover,
.decision-actions > a:focus-visible { background: #fff; color: #0002bf !important; text-decoration: none; }
@media (max-width: 700px) {
  .decision-actions { grid-template-columns: 1fr; gap: 7px; }
  .decision-actions > a { min-height: 44px; }
}

.decision-strip > div { padding: 12px; border: 1px solid #d2d5d7; background: #fff; text-align: left; }
.decision-strip strong { display: block; color: #0002bf; margin-bottom: 4px; }
.price-hero { margin: 15px 0 20px; padding: 16px; border: 1px solid #0002bf; background: #f4f5ff; text-align: left; }
.price-hero__value { display: block; margin: 4px 0; color: #0002bf; font-size: 32px; line-height: 1.1; font-weight: 700; }
.price-hero__note { color: #676767; font-size: 13px; }
.service-grid { display: grid; grid-template-columns: repeat(2,minmax(0,1fr)); gap: 10px; margin: 12px 0 20px; }
.service-card { padding: 12px; border: 1px solid #d2d5d7; background: #f7f7f7; text-align: left; }
.service-card h3 { margin-top: 0; color: #0002bf; }
.process-steps { counter-reset: step; display: grid; gap: 9px; margin: 12px 0 20px; }
.process-steps > div { position: relative; padding: 11px 12px 11px 50px; border: 1px solid #d2d5d7; background: #fff; text-align: left; }
.process-steps > div::before { counter-increment: step; content: counter(step); position: absolute; left: 12px; top: 10px; width: 26px; height: 26px; display: grid; place-items: center; background: #0002bf; color: #fff; font-weight: 700; }
.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; }
.page-jurisdiction .taxc-transparent-offer > .article-cta__button,.page-jurisdiction .article-cta > .article-cta__button { background: #0002bf; color: #fff; border: 1px solid #0002bf; }
.page-jurisdiction .taxc-transparent-offer > .article-cta__button:hover,.page-jurisdiction .article-cta > .article-cta__button:hover { background: #fff; color: #0002bf; }
.spain-page-tabs { display: grid; grid-template-columns: repeat(3,minmax(0,1fr)); gap: 6px; margin: 8px 0 16px; }
.spain-page-tabs a { min-height: 42px; display: flex; align-items: center; justify-content: center; padding: 7px 8px; border: 1px solid #d2d5d7; background: #fff; text-align: center; }
.spain-page-tabs a[aria-current="page"] { background: #0002bf; color: #fff; font-weight: 700; }
.spain-page-tabs a[aria-current="page"]:visited { color: #fff; }
@media (min-width: 901px) {
  .spain-page-tabs { grid-template-columns: minmax(0,3fr) minmax(0,4fr) minmax(0,3fr); }
  .spain-page-tabs > a:nth-child(2) { white-space: nowrap; }
}
.taxc-compare .price-cell { color: #0002bf; font-weight: 700; white-space: nowrap; }
@media (max-width: 900px) {
  .related-links,.landing-actions,.service-grid,.decision-strip { grid-template-columns: 1fr; }
}
@media (max-width: 700px) {
  .desktop-jurisdiction-hero { display: none; }
  .mobile-jurisdiction-hero { display: block; width: 100vw; max-width: none; aspect-ratio: 3 / 2; margin: 0 calc(50% - 50vw) 18px; border-left: 0; border-right: 0; }
  .jurisdiction-facts { grid-template-columns: 1fr; }
  .page-jurisdiction .taxc-article { padding-left: 15px; padding-right: 15px; }
  .spain-page-tabs { grid-template-columns: 1fr; }
}
@media (prefers-reduced-motion: reduce) { .flag-stage img,.flag-stage::after { animation: none; } }


/* Approved jurisdiction model v6: sidebars and promotional modules. */
.page-jurisdiction .left-sidebar-continuation { margin-top: 12px; }
.page-jurisdiction .left-sidebar-continuation .sidebar-section { margin: 0 0 12px; padding: 0; }
.page-jurisdiction .left-sidebar-continuation .jurisdiction-sidebar-links { margin-bottom: 12px; }
.page-jurisdiction .left-sidebar-continuation .company-grid { grid-template-columns: repeat(5,minmax(0,1fr)); }
.page-jurisdiction .legacy-special-offer { width: 300px; max-width: 100%; margin: 0 auto 14px; padding: 12px; border: 1px solid #ffb649; background: #fff7ea; text-align: left; box-sizing: border-box; }
.page-jurisdiction .legacy-special-offer__title { color: #c66500; font-size: 16px; font-weight: 700; }
.page-jurisdiction .legacy-special-offer__body { display: flex; align-items: flex-start; gap: 8px; margin-top: 8px; }
.page-jurisdiction .legacy-special-offer__body img { flex: 0 0 37px; width: 37px; height: 35px; }
.page-jurisdiction .legacy-special-offer__body p { margin: 0; font-size: 12px; line-height: 1.35; }
.page-jurisdiction .legacy-special-offer__link { display: block; margin-top: 10px; padding: 7px 10px; border: 1px solid #e58217; background: #ffb649; color: #402400; font-weight: 700; text-align: center; }
.page-jurisdiction .legacy-special-offer__link:hover,.page-jurisdiction .legacy-special-offer__link:focus-visible { background: #fff; color: #c66500; }
.page-jurisdiction .sidebar-left .sidebar-wide-link { margin-bottom: 8px; }
.page-jurisdiction .sidebar-left .sidebar-wide-link img { height: auto; }
.page-jurisdiction .sidebar-right .company-grid { grid-template-columns: repeat(5,minmax(0,1fr)); }
.page-jurisdiction .header-promos img { height: 40px; object-fit: contain; }
@media (max-width:1180px) {
  .page-jurisdiction .left-sidebar-continuation { margin-top: 12px; }
}
@media (max-width:680px) {
  .page-jurisdiction .left-sidebar-continuation .company-grid { grid-template-columns: repeat(5,minmax(0,1fr)); }
  .page-jurisdiction .legacy-special-offer { width: 100vw; max-width: none; margin-left: calc(50% - 50vw); margin-right: calc(50% - 50vw); }
}

/* Breadcrumb readability: visible spacing around slash separators. */
.taxc-breadcrumbs .breadcrumb-separator {
  display: inline-block;
  margin: 0 .22em;
  white-space: pre;
}

/* Batch 12: mobile wrapping for price tables. */
@media (max-width:680px){.page-jurisdiction .taxc-compare .price-cell{min-width:0;white-space:normal;overflow-wrap:anywhere}.page-jurisdiction .taxc-compare tbody td{min-width:0}}

/* Batch 13: mobile wrapping for price tables. */
@media (max-width:680px){.page-jurisdiction .taxc-compare .price-cell{min-width:0;white-space:normal;overflow-wrap:anywhere}.page-jurisdiction .taxc-compare tbody td{min-width:0}}

/* Batch 17: mobile wrapping for price tables. */
@media (max-width:680px){.page-jurisdiction .taxc-compare .price-cell{min-width:0;white-space:normal;overflow-wrap:anywhere}.page-jurisdiction .taxc-compare tbody td{min-width:0}}


/* USA offshore CPA module: extended author material for batch 17 revision. */
.page-jurisdiction .taxc-us-offshore-promo {
  margin: 22px 0 26px;
  padding: 20px 22px;
  border: 1px solid #0002bf;
  border-top: 5px solid #0002bf;
  background: linear-gradient(180deg,#f5f7ff 0%,#fff 42%);
  box-shadow: 0 10px 25px rgba(0,2,191,.08);
  text-align: left;
}
.page-jurisdiction .taxc-us-offshore-promo__kicker {
  margin: 0 0 6px;
  color: #0002bf;
  font-size: 13px;
  font-weight: 700;
  letter-spacing: .04em;
  text-transform: uppercase;
}
.page-jurisdiction .taxc-us-offshore-promo h2 {
  margin-top: 0;
  color: #0002bf;
  font-size: clamp(24px,3vw,34px);
  line-height: .915;
}
.page-jurisdiction .taxc-us-offshore-promo h3 { margin-top: 22px; color: #111; }
.page-jurisdiction .taxc-us-offshore-promo__lead { font-size: 17px; line-height: 1.24; }
.page-jurisdiction .taxc-us-offshore-promo__scheme {
  display: grid;
  grid-template-columns: repeat(3,minmax(0,1fr));
  gap: 10px;
  margin: 18px 0;
}
.page-jurisdiction .taxc-us-offshore-promo__scheme > div {
  padding: 13px;
  border: 1px solid #c9cff8;
  background: #fff;
}
.page-jurisdiction .taxc-us-offshore-promo__scheme strong,
.page-jurisdiction .taxc-us-offshore-promo__scheme span { display: block; }
.page-jurisdiction .taxc-us-offshore-promo__scheme strong { margin-bottom: 5px; color: #0002bf; }
.page-jurisdiction .taxc-us-offshore-promo__list { margin: 12px 0 16px; padding-left: 22px; }
.page-jurisdiction .taxc-us-offshore-promo__list li { margin: 0 0 9px; }
.page-jurisdiction .taxc-us-offshore-promo__result {
  margin: 20px 0 0;
  padding: 15px 16px;
  border-left: 5px solid #ff9d00;
  background: #fff7e9;
  font-size: 16px;
  line-height: 1.55;
}
.page-jurisdiction .taxc-us-offshore-promo__cta { margin-bottom: 0; text-align: center; }
.page-jurisdiction .taxc-us-offshore-promo__cta .article-cta__button { max-width: 620px; }
@media (max-width: 760px) {
  .page-jurisdiction .taxc-us-offshore-promo {
    margin-left: -4px;
    margin-right: -4px;
    padding: 16px 14px;
  }
  .page-jurisdiction .taxc-us-offshore-promo h2 { font-size: 25px; line-height: .976; }
  .page-jurisdiction .taxc-us-offshore-promo__lead { font-size: 16px; line-height: 1.422; }
  .page-jurisdiction .taxc-us-offshore-promo__scheme { grid-template-columns: 1fr; }
}
/* USA STATE SELECTOR 2026 */
.usa-state-selector {
  margin: 34px 0 30px;
  padding: 24px;
  border: 1px solid rgba(17, 74, 130, .20);
  border-radius: 14px;
  background: linear-gradient(180deg, #f7fbff 0%, #ffffff 100%);
  box-shadow: 0 8px 24px rgba(18, 57, 91, .07);
}
.usa-state-selector h2 {
  margin-top: 0;
}
.usa-state-selector__intro {
  margin: 0 0 16px;
}
.usa-state-table {
  width: 100%;
  margin: 0;
  border: 0;
  border-collapse: separate;
  border-spacing: 10px;
  table-layout: fixed;
  background: transparent;
}
.usa-state-table tr,
.usa-state-table td {
  border: 0;
  background: transparent;
}
.usa-state-table td {
  width: 33.333%;
  padding: 0;
  vertical-align: stretch;
}
.usa-state-link {
  display: flex;
  align-items: center;
  gap: 12px;
  min-height: 70px;
  height: 100%;
  padding: 11px 13px;
  border: 1px solid rgba(17, 74, 130, .22);
  border-radius: 10px;
  background: #fff;
  color: #114a82;
  font-weight: 700;
  line-height: 1.28;
  text-decoration: none;
  box-sizing: border-box;
  transition: transform .18s ease, box-shadow .18s ease, border-color .18s ease, background-color .18s ease;
}
.usa-state-link img {
  display: block;
  flex: 0 0 54px;
  width: 54px;
  height: 36px;
  object-fit: contain;
  border: 1px solid rgba(20, 52, 84, .16);
  background: #fff;
  box-shadow: 0 2px 8px rgba(20, 52, 84, .10);
}
.usa-state-link span {
  display: block;
}
@media (hover: hover) and (min-width: 901px) {
  .usa-state-link:hover {
    transform: translateY(-2px);
    border-color: #1c69a8;
    background: #f1f8ff;
    box-shadow: 0 8px 18px rgba(17, 74, 130, .14);
  }
}
.usa-state-link:focus-visible {
  outline: 3px solid rgba(28, 105, 168, .35);
  outline-offset: 2px;
}
@media (max-width: 900px) {
  .usa-state-selector {
    margin: 26px 0;
    padding: 18px 14px;
  }
  .usa-state-table,
  .usa-state-table tbody,
  .usa-state-table tr,
  .usa-state-table td {
    display: block;
    width: 100%;
  }
  .usa-state-table {
    border-spacing: 0;
  }
  .usa-state-table td {
    margin: 0 0 10px;
  }
  .usa-state-link {
    min-height: 66px;
  }
}


/* BATCH 23 USA STATE PAGES */
.usa-state-boi { margin: 28px 0; }
.usa-state-boi .article-cta { margin-bottom: 0; }
@media (max-width: 680px) {
  .usa-state-table .usa-state-link { min-height: 66px; }
  .page-jurisdiction .taxc-compare .price-cell { min-width: 0; white-space: normal; overflow-wrap: anywhere; }
  .page-jurisdiction .taxc-compare tbody td { min-width: 0; }
}

/* Author narrative comparison tables v1.5.4 */
.taxc-table-wrap{overflow-x:auto;margin:24px 0;}
.taxc-comparison-table{width:100%;border-collapse:collapse;min-width:620px;}
.taxc-comparison-table th,.taxc-comparison-table td{border:1px solid #d9d9d9;padding:10px 12px;text-align:left;vertical-align:top;}
.taxc-comparison-table th{font-weight:700;background:#f5f5f5;}
.taxc-source-point{margin:0 0 12px;}


/* Europe bank account calm module v1.5.21 */
.page-jurisdiction .europe-company-account--calm {
  margin: 28px 0;
  padding: 18px 20px;
  border: 1px solid #0002bf;
  border-left: 4px solid #0002bf;
  background: #fff;
  box-shadow: none;
  text-align: left;
}
.page-jurisdiction .europe-company-account--calm .taxc-us-offshore-promo__kicker {
  margin: 0 0 7px;
  color: #0002bf;
  font-size: 13px;
  font-weight: 700;
  letter-spacing: 0;
  text-transform: none;
}
.page-jurisdiction .europe-company-account--calm h2 {
  margin: 0 0 10px;
  color: #676767;
  font-size: 19px;
  line-height: 1.3;
}
.page-jurisdiction .europe-company-account--calm p,
.page-jurisdiction .europe-company-account--calm li {
  font-size: inherit;
  line-height: 1.55;
}
.page-jurisdiction .europe-company-account--calm .europe-company-account__steps {
  margin: 12px 0 16px;
  padding-left: 24px;
}
.page-jurisdiction .europe-company-account--calm .europe-company-account__steps li {
  margin: 0 0 10px;
}
.page-jurisdiction .europe-company-account--calm .taxc-us-offshore-promo__cta {
  margin: 18px 0 0;
  text-align: left;
}
.page-jurisdiction .europe-company-account--calm .taxc-us-offshore-promo__cta .article-cta__button {
  max-width: none;
}
@media (max-width:760px) {
  .page-jurisdiction .europe-company-account--calm {
    margin-left: 0;
    margin-right: 0;
    padding: 15px 14px;
  }
  .page-jurisdiction .europe-company-account--calm h2 { font-size: 20px; }
}

/* v1.5.60: compact breadcrumbs + minimal globe home symbol. */
.taxc-breadcrumbs {
  font-size: 11px !important;
  line-height: 1.35;
}
.taxc-breadcrumbs .breadcrumb-date {
  display: inline-block;
  margin-right: 8px;
  color: #8e9295;
  white-space: nowrap;
}
.taxc-breadcrumbs > a:first-of-type {
  display: inline-flex;
  align-items: center;
  vertical-align: -2px;
}
.taxc-breadcrumbs .breadcrumb-globe {
  display: block;
  width: 11px;
  height:   11px;
  flex: 0 0   11px;
}