/* Subject-specific structures. Shared typography, different reading and illustration rhythms. */
.service-directory{padding-bottom:90px}.directory-hero{padding-bottom:55px}.directory-hero h1{font-size:76px}.directory-hero .page-lead{max-width:730px}.directory-group{padding:65px 0;border-bottom:1px solid var(--rule)}.directory-label{font-size:13px;color:#766044;margin-bottom:20px}.directory-group h2{font-size:42px;margin-bottom:26px}.directory-start{display:grid;grid-template-columns:5fr 7fr;gap:70px}.directory-start>div>p{font-size:17px;max-width:380px}.directory-questions{list-style:none;padding:0;margin:30px 0 0}.directory-questions li{padding:12px 0;border-top:1px solid var(--rule);font-size:15px}.directory-feature{background:var(--petrol);color:var(--paper);padding:42px;align-self:start}.directory-feature h3{font-size:36px;margin-bottom:22px}.directory-feature p{font-size:18px;max-width:530px;margin-bottom:25px}.directory-feature .eyebrow{color:#d2c7b5}.directory-feature .text-link{margin-top:15px}.directory-ongoing{display:grid;grid-template-columns:3fr 9fr;gap:70px}.directory-row{display:grid;grid-template-columns:1fr 1.2fr;gap:40px;padding:24px 0;border-top:1px solid var(--rule)}.directory-row h3{font-size:27px}.directory-row h3 a{text-decoration:none}.directory-row h3 a:hover{text-decoration:underline}.directory-row p{font-size:16px;color:var(--muted)}.directory-reporting>header{display:flex;justify-content:space-between;gap:50px;align-items:start}.directory-reporting>header>p{max-width:460px;font-size:17px}.reporting-pair{display:grid;grid-template-columns:1fr 1fr;gap:70px;margin-top:30px}.reporting-item{padding-top:30px;border-top:2px solid var(--ink)}.reporting-item h3{font-size:34px;margin-bottom:20px}.reporting-item p{max-width:480px;font-size:17px;margin-bottom:20px}.reporting-line{display:flex;flex-wrap:wrap;gap:15px;font-size:13px;color:var(--muted);margin-bottom:30px}.reporting-line span+span{border-inline-start:1px solid var(--brass);padding-inline-start:15px}.directory-personal{display:grid;grid-template-columns:4fr 8fr;gap:70px}.directory-personal>div>p{font-size:17px;max-width:380px}.personal-tax-entry{padding:25px 0;border-top:1px solid var(--rule)}.personal-tax-entry h3{font-size:28px;margin-bottom:12px}.personal-tax-entry p{font-size:16px;color:var(--muted);margin-bottom:12px}
.service-opening{padding:35px 0 65px}.service-opening-grid{display:grid;grid-template-columns:7fr 5fr;gap:70px;align-items:end}.service-opening h1{font-size:64px;max-width:800px}.service-opening-note>p{font-size:19px;margin-bottom:24px;line-height:1.8}.service-first-note{padding:0 0 45px;max-width:850px;margin-inline-start:max(56px,calc((100% - 1360px)/2))}.service-experience{padding:70px 0;background:#e8e6dd;border-block:1px solid var(--rule)}.experience-heading{max-width:760px;margin-bottom:40px}.experience-heading h2{font-size:40px}.experience-heading .eyebrow{margin-bottom:15px}.model-items{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:28px}.model-item{border-top:1px solid #a8aea5;padding-top:23px}.model-item h3{font-size:25px;margin-bottom:16px}.model-item>p{font-size:16px;line-height:1.85}.model-document{font-size:12px;color:#53615d;display:block;border-top:1px solid #c4c9c0;margin-top:23px;padding-top:12px}.model-note,.checklist-status{font-size:13px;margin-top:28px;max-width:850px}.service-reading{padding-block:75px}.related-guide{padding-block:45px 65px;border-top:1px solid var(--rule)}.related-guide-inner{max-width:1040px;margin-inline:auto}.related-guide h2{font-size:33px;max-width:820px;margin-bottom:20px}.related-guide p:not(.eyebrow){max-width:800px;margin-bottom:18px;font-size:17px}.experience-international{background:var(--petrol);color:var(--paper)}.map-intro{display:grid;grid-template-columns:1fr 1.5fr;gap:20px 80px;margin-bottom:55px}.map-intro .eyebrow{color:#c5c9be;grid-column:1/-1;margin:0}.map-intro h2{font-size:43px}.map-intro>p:last-child{font-size:18px;color:#d2d9d3;max-width:550px}.relationship-layout{display:grid;grid-template-columns:6fr 6fr;gap:90px;align-items:center}.relationship-map{position:relative;min-height:470px}.map-orbit{position:absolute;inset:45px 40px 65px;border:1px solid #7e9291;border-radius:50%;transform:rotate(-24deg)}.map-orbit:before,.map-orbit:after{content:"";position:absolute;inset:25px -25px;border:1px solid #617b7b;border-radius:50%;transform:rotate(55deg)}.map-orbit:after{inset:65px -50px;transform:rotate(-25deg)}.map-center{position:absolute;top:41%;right:50%;transform:translate(50%,-50%);text-align:center;font-size:29px;line-height:1.4;white-space:nowrap;background:var(--petrol);padding:24px}.map-center span{display:block;color:#c5c9be;font-size:12px;margin-top:15px}.map-node{position:absolute;background:var(--petrol);color:var(--paper);border:1px solid #98a7a1;padding:10px 20px;min-height:48px;font-size:14px;z-index:2}.map-node[aria-pressed="true"]{background:var(--paper);color:var(--ink)}.node-0{right:16%;top:0}.node-1{left:0;top:38%}.node-2{right:0;top:58%}.node-3{left:18%;bottom:15%}.map-caption{position:absolute;bottom:0;font-size:12px;color:#c5c9be}.map-topics h3{font-size:20px;margin-bottom:24px}.map-topics details{border-color:#7a8d89}.map-topics summary{font-size:23px;line-height:1.5}.map-topics details p{font-size:18px;color:#d2d9d3;padding-bottom:24px}.document-caption{border-top:1px solid #667e79;padding:20px 0 25px;font-size:15px;color:#d2d9d3}.document-caption>span{display:block;font-size:12px;color:#d7c5a8;margin-bottom:6px}.experience-bookkeeping .model-items{counter-reset:document;display:block;margin-inline-start:28%;border-inline-start:1px solid #a8aea5}.experience-bookkeeping .model-item{counter-increment:document;display:grid;grid-template-columns:1fr 1.2fr;gap:15px 45px;position:relative;border-top:0;border-bottom:1px solid #c4c9c0;padding:25px 35px 25px 0}.experience-bookkeeping .model-item:before{content:counter(document,decimal-leading-zero);position:absolute;right:-65px;top:27px;background:#e8e6dd;padding:0 12px;font-size:15px}.experience-bookkeeping .model-document{grid-column:2;margin:0;padding:0;border:0}.experience-bookkeeping .model-item h3{font-size:31px}.experience-companies .model-items{grid-template-columns:1fr 1fr;gap:0 65px}.experience-companies .model-item{display:grid;grid-template-columns:1fr 1.5fr;gap:18px;padding:30px 0}.experience-companies .model-document{grid-column:2;margin:0;padding-top:10px}.payslip-sample{display:grid;grid-template-columns:1fr 1fr;gap:25px 60px;max-width:1100px}.payroll-document{background:var(--white);padding:35px;border:1px solid #b7beb5;align-self:start}.sample-label{font-size:11px;color:var(--muted);display:block;margin-bottom:25px}.payroll-document h3{font-size:30px;margin-bottom:28px}.payslip-columns{display:grid;grid-template-columns:1fr 1fr;border-top:1px solid var(--ink);font-size:13px}.payslip-columns span{padding:16px 8px;border-bottom:1px solid var(--rule)}.payslip-rules{height:110px;background:repeating-linear-gradient(transparent 0 26px,var(--rule) 26px 27px)}.payroll-document>p{font-size:12px;margin-top:22px}.experience-payroll .model-items{display:block}.experience-payroll .model-item{padding:18px 0}.experience-payroll .model-item:first-child{border:0;padding-top:0}.experience-payroll .model-item h3{font-size:23px;margin-bottom:8px}.experience-payroll .model-document{margin-top:12px;padding-top:10px}.experience-annual .model-items{grid-template-columns:1fr 1fr;gap:24px 55px}.checklist-label{display:flex;align-items:flex-start;gap:13px;font-size:23px;font-weight:500;cursor:pointer;margin-bottom:15px}.checklist-label input{width:22px;height:22px;flex:0 0 22px;accent-color:var(--petrol);margin:7px 0 0}.checklist-label:has(input:checked) span{text-decoration:line-through;color:#4b5e59}.article-checklist.model-items{grid-template-columns:1fr 1fr;gap:28px 50px;margin-top:20px}.article-checklist .checklist-label{font-size:18px}.article-checklist .model-item>p{font-size:15px}.experience-capital .model-items{grid-template-columns:1fr 1fr;gap:35px 70px}.experience-capital .model-item:first-child,.experience-capital .model-item:last-child{grid-column:1/-1;display:grid;grid-template-columns:1fr 2fr;gap:14px 60px}.experience-capital .model-item:first-child .model-document,.experience-capital .model-item:last-child .model-document{grid-column:2;margin-top:0}.experience-capital .model-item:nth-child(2),.experience-capital .model-item:nth-child(3){background:var(--paper);padding:30px;border-top:2px solid var(--petrol)}.experience-startup .model-items{display:grid;grid-template-columns:repeat(2,1fr);gap:35px 70px}.experience-startup .model-item{position:relative;padding-inline-start:45px}.experience-startup .model-item:before{content:"?";position:absolute;right:0;top:22px;color:#766044;font-size:26px}.experience-refunds .model-items{display:block;border-top:1px solid #a8aea5}.experience-refunds .model-item{display:grid;grid-template-columns:1fr 1.5fr 1fr;gap:40px;padding:25px 0;border-top:0;border-bottom:1px solid #b8c0b8;align-items:start}.experience-refunds .model-document{margin-top:0;border:0;padding-top:0}.about-hero-grid{display:grid;grid-template-columns:7fr 5fr;gap:100px;align-items:center}.about-hero h1{font-size:76px}.about-portrait img{aspect-ratio:4/5;width:100%;object-fit:cover;object-position:52% 25%}.about-experience{display:flex;gap:20px;align-items:baseline;padding-top:25px;margin-top:35px;border-top:1px solid var(--rule)}.about-experience strong{font-size:55px;font-weight:400}.about-experience span{font-size:16px}.about-hero+.section .narrow{max-width:920px;border-inline-start:1px solid var(--brass);padding-inline-start:50px}.contact-page-hero h1{font-size:76px}.contact-section{padding-top:65px}
@media(max-width:1100px){.directory-start,.directory-ongoing,.directory-personal{gap:40px}.service-opening-grid{gap:45px}.service-opening h1{font-size:54px}.model-items{grid-template-columns:1fr 1fr;gap:30px}.relationship-layout{gap:35px}.map-center{font-size:23px}.map-node{padding:9px 12px;font-size:13px}.about-hero-grid{gap:55px}.about-hero h1{font-size:62px}}
@media(max-width:760px){.directory-hero h1{font-size:46px}.directory-group{padding:40px 0}.directory-group h2{font-size:33px;margin-bottom:20px}.directory-start,.directory-ongoing,.directory-personal{display:block}.directory-start>div>p{max-width:none;font-size:16px}.directory-questions{margin-top:22px;margin-bottom:30px}.directory-feature{padding:28px 24px}.directory-feature h3{font-size:29px}.directory-feature p{font-size:16px}.directory-label{font-size:12px;margin-bottom:13px}.directory-ongoing>div{margin-top:30px}.directory-row{display:block;padding:23px 0}.directory-row h3{font-size:25px;margin-bottom:14px}.directory-row p{font-size:15px}.directory-reporting>header{display:block}.directory-reporting>header>p{font-size:16px}.reporting-pair{display:block;margin-top:30px}.reporting-item{margin-top:30px;padding-top:25px}.reporting-item h3{font-size:28px}.reporting-item p{font-size:16px}.reporting-line{font-size:12px;gap:10px}.reporting-line span+span{padding-inline-start:10px}.directory-personal>div>p{font-size:16px;margin-bottom:28px}.personal-tax-entry h3{font-size:26px}.service-directory{padding-bottom:45px}.service-opening{padding:25px 0 42px}.service-opening-grid{display:block}.service-opening h1{font-size:42px;margin-bottom:25px}.service-opening-note>p{font-size:18px;margin-bottom:22px}.service-first-note{margin-inline:auto;padding:0 0 35px}.service-experience{padding:45px 0}.experience-heading{margin-bottom:30px}.experience-heading h2{font-size:30px}.model-items{display:block}.model-item{padding:23px 0}.model-item h3{font-size:24px;margin-bottom:12px}.model-document{margin-top:17px;padding-top:12px}.model-note,.checklist-status{font-size:12px}.service-reading{padding-block:50px}.related-guide{padding:35px 0 45px}.related-guide h2{font-size:27px;margin-bottom:18px}.related-guide p:not(.eyebrow){font-size:16px}.map-intro{display:block;margin-bottom:30px}.map-intro .eyebrow{margin-bottom:18px}.map-intro h2{font-size:33px;margin-bottom:22px}.map-intro>p:last-child{font-size:17px}.relationship-layout{display:block}.relationship-map{display:none}.map-topics h3{font-size:19px}.map-topics summary{font-size:23px}.map-topics details p{font-size:17px}.document-caption{font-size:14px}.experience-bookkeeping .model-items{margin-inline-start:25px}.experience-bookkeeping .model-item{display:block;padding:22px 25px 25px 0}.experience-bookkeeping .model-item:before{right:-40px;font-size:12px;padding:0 6px}.experience-bookkeeping .model-item h3{font-size:27px}.experience-bookkeeping .model-document{margin-top:14px}.experience-companies .model-items{display:block}.experience-companies .model-item{display:block;padding:25px 0}.experience-companies .model-document{margin-top:15px}.payslip-sample{display:flex;flex-direction:column;gap:30px}.payroll-document{padding:24px;width:100%}.payroll-document h3{font-size:27px}.experience-payroll .model-items{width:100%}.experience-annual .model-items,.article-checklist.model-items{display:block}.checklist-label{font-size:23px}.experience-capital .model-items{display:block}.experience-capital .model-item:first-child,.experience-capital .model-item:last-child{display:block}.experience-capital .model-item:nth-child(2),.experience-capital .model-item:nth-child(3){padding:25px;margin-block:20px}.experience-capital .model-item:first-child .model-document,.experience-capital .model-item:last-child .model-document{margin-top:15px}.experience-startup .model-items{display:block}.experience-startup .model-item{padding-inline-start:35px}.experience-refunds .model-item{display:block;padding:23px 0}.experience-refunds .model-document{margin-top:17px}.about-hero-grid{display:block}.about-hero h1{font-size:48px}.about-portrait{margin:35px 14% 0 0}.about-experience{margin-top:26px;padding-top:20px}.about-experience strong{font-size:44px}.about-experience span{font-size:14px}.about-hero+.section .narrow{padding-inline-start:22px}.contact-page-hero h1{font-size:46px}.contact-section{padding-top:40px}}
@media(max-width:360px){.service-opening h1{font-size:36px}.directory-hero h1{font-size:40px}}

/* Cross-border relationships: four factual questions meet one case, no decorative globe. */
.map-orbit{inset:80px 75px 110px;border-radius:0;transform:none;border-style:dashed;border-color:#657f7e}.map-orbit:before{inset:50% -35px auto;height:1px;border:0;border-top:1px solid #657f7e;border-radius:0;transform:none}.map-orbit:after{inset:-35px 50%;width:1px;border:0;border-right:1px solid #657f7e;border-radius:0;transform:none}.map-center{font-size:28px;top:45%;padding:24px 30px;border-block:1px solid #9aaca6}.node-0{top:20px;right:50%;transform:translateX(50%)}.node-1{left:0;top:45%;transform:translateY(-50%)}.node-2{right:0;top:45%;transform:translateY(-50%)}.node-3{left:50%;bottom:65px;transform:translateX(-50%)}
html:not(.js) .relationship-map{display:none}.relationship-map:not(.relationship-enhanced .relationship-map){visibility:hidden}.relationship-enhanced .relationship-map{visibility:visible}

.knowledge-archive .publication:first-child{grid-column:1/-1;grid-row:auto;display:grid;grid-template-columns:1fr 1.4fr;gap:65px;margin-bottom:25px}.knowledge-archive .publication h2{font-size:42px;margin-bottom:22px}.knowledge-archive .publication h2 a{text-decoration:none}.knowledge-archive .publication-copy>p:not(.eyebrow){font-size:18px}.knowledge-archive .publication-graphic{margin:0}
@media(max-width:760px){.knowledge-archive .publication:first-child{display:block;margin-bottom:30px}.knowledge-archive .publication h2{font-size:31px}.knowledge-archive .publication-graphic{margin-bottom:25px}.knowledge-archive .publication-copy>p:not(.eyebrow){font-size:16px}}