:root{font-family:Inter,"Segoe UI","Microsoft YaHei",sans-serif;color:#24332f;background:#f5f7f6;font-size:14px;font-synthesis:none}*{box-sizing:border-box}body{margin:0}a{color:#256d56;text-decoration:none}button,input,select,textarea{font:inherit}button,a,input,select,textarea{outline-offset:4px}button{cursor:pointer}button:disabled{opacity:.5;cursor:wait}[hidden]{display:none!important}svg{width:20px;height:20px;fill:none;stroke:currentColor;stroke-width:1.65;stroke-linecap:round;stroke-linejoin:round;flex-shrink:0}.sr-only,.skip-link:not(:focus){position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap}.skip-link:focus{position:fixed;top:10px;left:10px;z-index:99;background:white;padding:12px}
.tax-sidebar{width:235px;height:100vh;position:fixed;inset:0 auto 0 0;padding:34px 21px 18px;background:#fff;border-right:1px solid #e3e9e6;display:flex;flex-direction:column;z-index:10}.tax-brand{display:flex;align-items:center;gap:12px;color:#21392f;font-size:25px;font-weight:700;letter-spacing:1px}.brand-mark{display:grid;place-items:center;width:43px;height:43px;background:#1b483b;color:#dceebc;border-radius:13px;font-size:26px}.tax-brand small{display:block;font-size:7px;letter-spacing:1.7px;margin-top:3px;color:#7b8b81;font-weight:600}.nav-caption{margin:39px 10px 15px;color:#91a096;font-size:11px}#tax-nav{display:flex;flex-direction:column;gap:7px}#tax-nav a{padding:14px 13px;display:flex;align-items:center;gap:12px;color:#728077;font-size:13px;border-radius:9px}#tax-nav a:hover{background:#f2f5f2}#tax-nav a[aria-current]{color:#245c46;background:#eaf3e9;font-weight:600}.nav-dot{margin-left:auto;width:6px;height:6px;background:#538256;border-radius:50%}.sidebar-note{margin-top:auto;background:#f5f8f2;border:1px solid #e9eee5;border-radius:12px;padding:18px 15px;color:#4b654b}.note-mark{display:block;font-size:10px;letter-spacing:1px;margin-bottom:20px;color:#859873}.sidebar-note strong{font-size:12px}.sidebar-note p{font-size:11px;line-height:1.9;color:#7f8a7b}.text-button{background:none;border:0;color:#4b6d43;padding:0;font-size:11px}.sidebar-footer{margin-top:25px;padding:0 6px;display:flex;gap:7px;align-items:center;color:#829185;font-size:10px}.sidebar-footer i{width:6px;height:6px;border-radius:50%;background:#85a575}.sidebar-footer span{margin-left:auto;color:#b2bab0}.tax-app-shell{margin-left:235px}.tax-topbar{min-height:80px;padding:20px 38px;background:#fff;border-bottom:1px solid #e6ebe7;display:flex;align-items:center;justify-content:space-between;gap:14px}.context-picker{display:flex;align-items:center;gap:14px;min-width:0}.context-label{font-size:11px;color:#94a096;white-space:nowrap}.context-picker select{max-width:320px;min-width:150px;background:none;border:0;border-left:1px solid #e1e7e2;padding:6px 22px 6px 16px;color:#364b40;font-size:12px}.topbar-right{display:flex;align-items:center;gap:20px;font-size:10px;color:#86968b}.country-tag{letter-spacing:1px}.tax-only-tag{padding:7px 11px;background:#f5f8f4;border-radius:6px;color:#6a7d61}#main{padding:36px 38px 28px;min-height:calc(100vh - 146px)}.page-heading{display:flex;justify-content:space-between;align-items:center;gap:24px;margin-bottom:27px}.eyebrow{color:#829789;font-size:9px;letter-spacing:1.8px;font-weight:600}.page-heading h1{font-size:28px;font-weight:600;letter-spacing:-.7px;margin:9px 0}.page-heading p{color:#829086;line-height:1.8;font-size:12px;margin:0}.heading-actions{display:flex;gap:9px;flex-shrink:0}.btn{display:inline-flex;justify-content:center;align-items:center;gap:10px;padding:10px 15px;color:#4c6357;background:white;border:1px solid #dce5dc;border-radius:7px;font-size:12px;font-weight:500;line-height:1.5;white-space:nowrap}.btn:hover{border-color:#73977e;background:#f5f8f2}.btn.primary{background:#204d3d;color:white;border-color:#204d3d}.btn.primary:hover{background:#30634a}.btn.small{font-size:11px;padding:8px 12px}.surface{background:#fff;border:1px solid #e2e8e3;border-radius:12px}.policy-center .surface{padding:23px}.policy-boundary{background:#fbf9f2;border-left-color:#bfad74;color:#8e815b;padding:11px 15px;font-size:11px;margin-bottom:22px}.policy-metrics{gap:14px}.policy-metrics .surface{padding:22px 20px;margin-bottom:20px}.policy-metrics h2{font-size:29px;color:#203b2d;font-weight:600;letter-spacing:-1px;margin:16px 0 12px}.policy-metrics small{font-size:11px}.policy-metrics p{font-size:10px;line-height:1.9;color:#8d978e}.policy-footnote{font-size:10px;color:#91a08f;line-height:1.9;padding:0 2px 6px}.policy-center .desc{color:#8c998f;font-size:11px}.policy-watch h2,.policy-section-head h2,.review-history h2{font-size:15px;font-weight:600}.policy-watch .policy-controls{gap:18px;margin-top:20px}.policy-watch label{font-size:12px}.policy-search{max-width:760px}.policy-search input{font-size:12px;width:280px}.policy-search select{font-size:11px;max-width:220px}.policy-search input,.policy-search select{min-width:0}.policy-source{padding:20px;border-color:#e6ece5;background:#fdfefd}.policy-source a{font-size:12px}.policy-source p{font-size:11px}.policy-tag{font-size:10px;font-weight:400}.policy-documents h3{font-size:13px;color:#34513e;font-weight:500}.policy-document-actions{max-width:220px}.policy-event{align-items:flex-start;font-size:11px}.policy-event span{flex:1;min-width:0;overflow-wrap:anywhere}.policy-events summary{font-weight:600}.tax-hero{border:1px solid #d9e3d1;background:#edf2e5;border-radius:13px;display:grid;grid-template-columns:minmax(0,1fr) 220px;align-items:center;gap:26px;padding:32px;margin:0 0 20px}.tax-hero .eyebrow{color:#8e9d76;font-size:9px}.tax-hero h2{font-size:23px;font-weight:500;margin:13px 0;color:#35492a}.tax-hero p{font-size:12px;line-height:1.9;color:#788668;max-width:500px}.hero-links{display:flex;gap:12px;margin:23px 0 15px}.tax-hero>div>small{font-size:10px;color:#94a085;line-height:1.7;display:block}.coverage-orbit{width:190px;height:190px;justify-self:center;border:1px solid #cfdbbd;box-shadow:0 0 0 8px #e6eddd,0 0 0 9px #dae4cf;border-radius:50%;display:flex;flex-direction:column;align-items:center;justify-content:center;color:#82946b}.coverage-orbit .orbit-label{font-size:10px}.coverage-orbit strong{color:#52693b;font-size:43px;font-weight:500;letter-spacing:-2px;line-height:1.2;margin:8px 0}.coverage-orbit strong small{font-size:20px;letter-spacing:0}.coverage-orbit>span:not(.orbit-label){font-size:10px}.coverage-orbit em{font-style:normal;font-size:8px;margin-top:12px;color:#a0ae8d}.tax-quick-grid{display:grid;grid-template-columns:1fr 1fr;gap:16px;margin-bottom:22px}.tax-quick-grid>a{display:flex;gap:16px;align-items:center;border:1px solid #e2e8e3;border-radius:10px;padding:20px;background:#fff;color:#648569}.tax-quick-grid strong{font-size:12px;font-weight:500;color:#3f5945}.tax-quick-grid p{font-size:10px;margin:6px 0 0;color:#9ba497}.tax-quick-grid>a>span{margin-left:auto;color:#a2ad9a}.tax-footer{display:flex;justify-content:space-between;gap:18px;padding:20px 38px;border-top:1px solid #e5eae4;color:#a1aa9e;font-size:9px;line-height:1.7}.boot-state{padding:60px 25px;text-align:center;color:#879582}.boot-state h1{font-size:22px;color:#354b38}.boot-state p{line-height:1.8}.review-row{display:flex;gap:20px;align-items:flex-start;justify-content:space-between;border-top:1px solid #e7ece5;padding:20px 0}.review-row>div{min-width:0}.review-row h3{font-size:13px;font-weight:500;line-height:1.8;overflow-wrap:anywhere}.review-note{white-space:pre-wrap;font-size:12px;line-height:1.9;color:#6c7e68;overflow-wrap:anywhere}.empty-review{text-align:center;padding:35px 20px;color:#87977e}.empty-review>span{display:grid;place-items:center;border:1px solid #dce7d6;border-radius:50%;width:46px;height:46px;margin:auto;color:#8aa477;font-size:20px}.empty-review h3{font-size:16px;font-weight:500;margin-top:20px}.empty-review p{font-size:12px;line-height:1.9;max-width:460px;margin:12px auto 20px}
dialog{border:1px solid #dce5d7;border-radius:15px;box-shadow:0 22px 100px #19311e25;width:min(860px,calc(100% - 32px));max-height:90vh;padding:0;color:#374936;background:#fff}dialog::backdrop{background:#152c2355;backdrop-filter:blur(3px)}.dialog-heading{position:sticky;top:0;z-index:2;background:#fff;border-bottom:1px solid #e6ece2;display:flex;justify-content:space-between;gap:15px;padding:22px 27px}.dialog-heading h2{font-size:18px;margin:0 0 5px;font-weight:500}.dialog-heading p{color:#8a987e;font-size:11px;margin:0}.dialog-close{border:1px solid #e3e9df;border-radius:7px;width:30px;height:30px;background:#f7f9f4;color:#7d8f73;font-size:21px;flex-shrink:0}.dialog-content{padding:7px 27px 25px}.policy-detail h3{font-size:16px;font-weight:500}.policy-detail h4{font-size:13px}.policy-detail a{color:#43844d;text-decoration:underline;text-underline-offset:3px}.policy-detail form{background:#f6f8f3}.policy-detail pre{font-family:"Segoe UI",sans-serif;line-height:1.8}.about-copy{font-size:13px;line-height:1.9;color:#7e8c73}.about-copy h3{font-size:15px;font-weight:500;color:#48613d;margin-top:25px}#toast{position:fixed;bottom:28px;left:50%;transform:translateX(-50%);z-index:99;max-width:calc(100vw - 35px);padding:13px 20px;border-radius:9px;background:#244533;color:white;box-shadow:0 5px 30px #21362420;font-size:12px;line-height:1.8}
@media(min-width:1700px){#main{padding:45px 60px}.tax-topbar,.tax-footer{padding-left:60px;padding-right:60px}}@media(max-width:1180px){.tax-sidebar{width:205px;padding-left:15px;padding-right:15px}.tax-app-shell{margin-left:205px}#main{padding:27px 25px}.tax-topbar,.tax-footer{padding-left:25px;padding-right:25px}.page-heading{align-items:flex-start;flex-direction:column}.policy-metrics{grid-template-columns:repeat(2,minmax(0,1fr))}.tax-hero{padding:26px;grid-template-columns:minmax(0,1fr) 165px}.coverage-orbit{width:150px;height:150px}.coverage-orbit strong{font-size:35px}.tax-hero h2{font-size:20px}.topbar-right .country-tag{display:none}.policy-document{flex-direction:column}.policy-document-actions{max-width:none}}
@media(max-width:760px){.tax-sidebar{position:static;height:auto;width:100%;padding:20px 17px 0;border-right:0;border-bottom:1px solid #e0e8da}.tax-brand{font-size:23px}.brand-mark{width:38px;height:38px;font-size:23px}.nav-caption,.sidebar-note,.sidebar-footer{display:none}#tax-nav{flex-direction:row;gap:3px;margin-top:18px;overflow:auto;padding-bottom:12px}#tax-nav a{flex-shrink:0;font-size:11px;padding:10px;gap:6px}#tax-nav svg{width:16px;height:16px}.nav-dot{display:none}.tax-app-shell{margin:0}.tax-topbar{padding:15px 17px;min-height:60px}.context-picker{width:100%;gap:8px}.context-picker select{max-width:calc(100vw - 106px);font-size:11px;min-width:0;flex:1}.topbar-right{display:none}#main{padding:24px 17px}.page-heading h1{font-size:26px}.page-heading{gap:18px}.page-heading p{font-size:11px}.eyebrow{font-size:8px}.policy-center .surface{padding:18px}.policy-metrics{gap:9px}.policy-metrics .surface{padding:17px 13px;margin-bottom:9px}.policy-metrics h2{font-size:25px;letter-spacing:-1px}.policy-metrics p{font-size:10px}.policy-metrics small{font-size:10px}.policy-boundary{font-size:10px}.tax-hero{grid-template-columns:1fr;padding:23px;gap:20px;margin-top:10px}.tax-hero h2{font-size:21px}.tax-hero p{font-size:11px}.coverage-orbit{width:140px;height:140px;margin:10px 0}.coverage-orbit strong{font-size:34px}.tax-quick-grid{grid-template-columns:1fr;gap:10px}.tax-quick-grid>a{padding:17px}.tax-footer{padding:17px;flex-direction:column;gap:5px}.policy-search{width:100%}.policy-search input,.policy-search select{width:100%;max-width:100%}.policy-watch .policy-controls{gap:15px}.policy-watch label{font-size:11px}.policy-source>div{gap:12px}.policy-document-actions{gap:7px}.policy-event{flex-direction:column}.policy-event time{min-width:0}.review-row{flex-direction:column}.dialog-heading{padding:20px 18px}.dialog-content{padding:5px 18px 20px}dialog{width:calc(100% - 22px)}.policy-detail h3{font-size:14px}.policy-detail{font-size:12px}.hero-links{gap:8px}.btn{font-size:11px}}