.tax-risk-page,.tax-risk-spotlight{--tax-red:#d7372b;--tax-deep-red:#a8261c;--tax-ink:#1e1b1a;--tax-muted:#625c58;--tax-line:#e9e2de;--tax-paper:#f7f3f0;--tax-pink:#fcebe8;color:var(--tax-ink);overflow:hidden}.tax-risk-page .tax-risk-container{padding-bottom:76px}.tax-business-grid.tax-group-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.tax-category-nav{border-bottom:1px solid var(--tax-line);flex-wrap:wrap;gap:8px;margin-bottom:28px;padding-bottom:18px;display:flex}.tax-category-nav a{background:var(--tax-paper);border-radius:999px;padding:8px 12px;font-size:13px}.tax-category-nav a[aria-current=page]{background:var(--tax-red);color:#fff}.tax-reading{margin-block:28px}.tax-reading a{color:var(--tax-deep-red);padding-block:12px;font-weight:600;display:block}.tax-risk-article{padding-bottom:40px}.tax-risk-article .article-content,.tax-risk-article .article-sidebar{min-width:0}.tax-business-layout{grid-template-columns:minmax(0,1.8fr) minmax(0,1fr);align-items:start;gap:32px;display:grid}.tax-business-main,.tax-business-aside{min-width:0}.tax-business-layout h3{margin:24px 0 10px;font-size:1.05rem;line-height:1.5}.tax-business-layout h3:first-child{margin-top:0}.tax-business-layout p{color:var(--tax-muted);font-size:.95rem;line-height:1.85}.tax-business-main ul{margin-top:0}.tax-business-aside{background:var(--tax-paper);border-radius:14px;padding:24px}.tax-business-aside .tax-risk-boundary-note{background:0 0;border:0;margin-top:0;padding:0;color:var(--tax-muted)!important}.tax-business-aside .tax-topic-sources{margin:24px 0 0}.prototype-frame:has([data-tax-group=monitoring]){overflow:clip}[data-tax-group=monitoring]{overflow:visible}[data-tax-group=monitoring] .tax-risk-layout{grid-template-columns:140px minmax(0,1fr);gap:32px}[data-tax-group=monitoring] .tax-risk-content{min-width:0;max-width:none}[data-tax-group=monitoring] #tax-task-response{grid-template-columns:180px minmax(0,1fr);gap:16px 24px;display:grid}[data-tax-group=monitoring] #tax-task-response>.tax-risk-section-heading,[data-tax-group=monitoring] #tax-task-response>.tax-reading{grid-column:1/-1}[data-tax-group=monitoring] #tax-task-response>h3{grid-column:1;margin:0;padding-top:16px;font-size:1rem;line-height:1.65}[data-tax-group=monitoring] #tax-task-response>p{background:var(--tax-paper);border-radius:14px;grid-column:2;max-width:none;margin:0;padding:16px 20px}[data-tax-group=monitoring] #tax-risk-triggers .tax-risk-detail{grid-template-columns:minmax(0,1.8fr) minmax(0,1fr);align-items:start;gap:32px;display:grid}[data-tax-group=monitoring] #tax-risk-triggers .tax-risk-detail>ul{grid-area:1/1;margin-top:0}[data-tax-group=monitoring] #tax-risk-triggers .tax-risk-detail>p{background:var(--tax-paper);border-radius:14px;grid-area:1/2;max-width:none;margin:0;padding:24px}[data-tax-group=difficult-deregistration] .tax-risk-container{grid-template-columns:minmax(0,1.8fr) minmax(0,1fr);align-items:start;column-gap:32px;display:grid}[data-tax-group=difficult-deregistration] .tax-risk-container>*{grid-column:1/-1;min-width:0}[data-tax-group=difficult-deregistration] #tax-group-scope{grid-column:1;padding-bottom:32px}[data-tax-group=difficult-deregistration] #tax-group-scope+.tax-risk-section{background:var(--tax-paper);border:0;border-radius:14px;grid-column:2;margin-top:6px;padding:24px}[data-tax-group=difficult-deregistration] #tax-group-scope+.tax-risk-section h2{margin-top:0;font-size:1.05rem;line-height:1.5}[data-tax-group=difficult-deregistration] #tax-group-scope+.tax-risk-section .tax-risk-section-heading{margin-bottom:16px}[data-tax-group=difficult-deregistration] #tax-group-scope+.tax-risk-section .tax-risk-material-list{grid-template-columns:minmax(0,1fr);margin:0 0 18px}[data-tax-group=difficult-deregistration] #tax-group-scope+.tax-risk-section li{padding-block:12px}[data-tax-group=difficult-deregistration] #tax-group-scope+.tax-risk-section>p{font-size:.9rem}@media (width<=900px){.tax-business-layout{grid-template-columns:minmax(0,1fr);gap:24px}.tax-business-aside{padding:20px}[data-tax-group=monitoring] .tax-risk-layout,[data-tax-group=monitoring] #tax-task-response,[data-tax-group=monitoring] #tax-risk-triggers .tax-risk-detail,[data-tax-group=difficult-deregistration] .tax-risk-container{grid-template-columns:minmax(0,1fr)}[data-tax-group=monitoring] #tax-task-response>h3{padding-top:0}[data-tax-group=monitoring] #tax-task-response>p,[data-tax-group=monitoring] #tax-risk-triggers .tax-risk-detail>p,[data-tax-group=monitoring] #tax-risk-triggers .tax-risk-detail>ul,[data-tax-group=difficult-deregistration] #tax-group-scope,[data-tax-group=difficult-deregistration] #tax-group-scope+.tax-risk-section{grid-area:auto/1}[data-tax-group=difficult-deregistration] #tax-group-scope+.tax-risk-section{margin:0 0 48px;padding:20px}}.tax-risk-article .page-intro h1{max-width:920px;font-size:clamp(28px,4vw,46px);line-height:1.35}@media (width<=600px){.tax-business-grid.tax-group-grid{grid-template-columns:minmax(0,1fr)}}.tax-local-services{grid-template-columns:repeat(3,minmax(0,1fr));gap:28px;margin-block:28px 44px;display:grid}.tax-local-services h3{margin-bottom:12px;font-size:1.15rem}.tax-local-services p,.tax-local-region p{color:var(--tax-muted);margin-bottom:14px;line-height:1.85}.tax-local-services a{font-size:.88rem}.tax-local-region{background:var(--tax-paper);border-radius:18px;margin-bottom:44px;padding:28px}.tax-local-region h2,.tax-local-faq>h2{margin:0 0 20px;font-size:clamp(1.5rem,2.8vw,2rem)}.tax-local-faq .tax-risk-detail{padding-left:0}.tax-local-faq .tax-risk-accordion summary{grid-template-columns:minmax(0,1fr) 24px}@media (width<=900px){.tax-local-services{grid-template-columns:minmax(0,1fr);gap:24px}.tax-local-region{padding:22px}}.prototype-mode .tax-risk-page{--tax-paper:#f6f4f2}.prototype-mode .tax-risk-page .breadcrumbs{padding-block:28px;font-size:14px;line-height:20px}.prototype-mode .tax-risk-hero{grid-template-columns:minmax(0,1.4fr) minmax(0,1fr);gap:48px;padding:0 0 64px}.prototype-mode .tax-risk-hero-copy{padding-top:0}.prototype-mode .tax-risk-hero h1{letter-spacing:-.03em;margin-top:28px;font-size:60px;line-height:1.15}.prototype-mode .tax-risk-hero h1 br,.prototype-mode .tax-risk-hero-kicker{display:none}.prototype-mode .tax-risk-lead{margin-top:24px;font-size:18px;line-height:1.8}.prototype-mode .tax-risk-callout{background:var(--tax-paper);box-shadow:none;border:0;border-radius:24px;padding:28px}.prototype-mode .tax-risk-callout>.tax-risk-eyebrow{display:none}.prototype-mode .tax-risk-callout h2{margin-top:0;font-size:20px;line-height:1.4}.prototype-mode .tax-risk-callout>p{margin-top:6px;font-size:14px;line-height:1.6}.prototype-mode .tax-risk-callout .lead-form{margin-top:14px}.prototype-mode .tax-risk-page .lead-form .name-field{display:none}.prototype-mode .tax-risk-page .lead-form .form-fields{gap:14px}.prototype-mode .tax-risk-page .lead-form .form-fields label{font-size:0;line-height:1}.prototype-mode .tax-risk-page .lead-form .form-fields input,.prototype-mode .tax-risk-page .lead-form .form-fields select{background:#fff;border:1px solid #ece7e3;border-radius:12px;min-height:50px;margin:0;padding:0 14px;font-size:15px;font-weight:400;line-height:1.5}.prototype-mode .tax-risk-page .lead-form .button{min-height:52px;margin:0;font-size:16px}.prototype-mode .tax-risk-page .lead-form .consent{margin-top:10px;font-size:11px;line-height:1.6}.prototype-mode .tax-risk-page .lead-form .consent input{width:14px;height:14px}.prototype-mode .tax-risk-page .lead-form .form-status:empty{display:none}@media (width<=900px){.prototype-mode .tax-risk-hero{grid-template-columns:minmax(0,1fr);gap:28px;padding-bottom:44px}.prototype-mode .tax-risk-hero h1{font-size:clamp(32px,6vw,48px)}.prototype-mode .tax-risk-lead{font-size:16px}.prototype-mode .tax-risk-callout{max-width:none;padding:24px}}.tax-business-grid{grid-template-columns:repeat(3,minmax(0,1fr));gap:16px;display:grid}.tax-business-card{border:1px solid var(--tax-line);background:#fff;border-radius:16px;flex-direction:column;align-items:start;gap:14px;padding:26px;transition:border-color .15s,background-color .15s;display:flex}.tax-business-card:hover,.tax-business-card:focus-visible{border-color:var(--tax-red);background:#fff8f6}.tax-business-card h3{font-size:1.22rem;line-height:1.5}.tax-business-card p{color:var(--tax-muted);font-size:.92rem;line-height:1.8}.tax-business-card-link{color:var(--tax-deep-red);margin-top:auto;font-size:.85rem;font-weight:700}.tax-business-section,.tax-business-details details{scroll-margin-top:28px}.tax-topic-grid{grid-template-columns:repeat(2,minmax(0,1fr));gap:32px;display:grid}.tax-topic-grid h3{color:var(--tax-ink);margin:18px 0 8px;font-size:1rem}.tax-topic-sources{flex-direction:column;gap:8px;margin:24px 0;font-size:.8rem;line-height:1.8;display:flex}.tax-topic-sources a{color:var(--tax-deep-red);text-underline-offset:3px;overflow-wrap:anywhere;text-decoration:underline}.tax-topic-consult{margin-top:18px;display:block}.tax-hub-process{counter-reset:process;grid-template-columns:repeat(4,minmax(0,1fr));gap:24px;padding:0;list-style:none;display:grid}.tax-hub-process li{counter-increment:process;flex-direction:column;gap:12px;display:flex}.tax-hub-process li:before{content:"0" counter(process);color:var(--tax-red);font-size:1.6rem;font-weight:800}.tax-hub-process span{color:var(--tax-muted);font-size:.9rem;line-height:1.8}.tax-catalog-note{color:var(--tax-muted);margin-top:28px;font-size:.8rem;line-height:1.8}@media (width<=960px){.tax-business-grid,.tax-hub-process{grid-template-columns:repeat(2,minmax(0,1fr))}}@media (width<=600px){.tax-business-grid,.tax-topic-grid{grid-template-columns:minmax(0,1fr)}.tax-business-card{padding:22px}.tax-topic-grid{gap:0}}.tax-risk-hero{grid-template-columns:minmax(0,1.2fr) minmax(320px,.8fr);align-items:start;gap:clamp(32px,6vw,84px);padding:38px 0 82px;display:grid}.tax-risk-hero-copy{min-width:0;padding-top:24px}.tax-risk-hero h1{letter-spacing:-.03em;max-width:780px;margin-top:22px;font-size:clamp(2.5rem,5.2vw,4.7rem);line-height:1.15}.tax-risk-hero h1 span{color:var(--tax-red);display:block}.tax-risk-hero-kicker{color:var(--tax-deep-red);margin-top:18px;font-size:1.2rem;font-weight:700}.tax-risk-lead{max-width:640px;color:var(--tax-muted);margin-top:28px;font-size:clamp(1rem,1.7vw,1.2rem);line-height:1.9}.tax-risk-hero-actions{flex-wrap:wrap;align-items:center;gap:16px;margin-top:30px;display:flex}.tax-risk-text-link{color:var(--tax-deep-red);font-weight:700}.tax-risk-hero-notes{color:var(--tax-muted);flex-wrap:wrap;gap:10px 24px;margin-top:34px;font-size:.84rem;display:flex}.tax-risk-hero-notes span:before{content:"✓";color:var(--tax-red);margin-right:6px;font-weight:800}.tax-risk-callout{background:linear-gradient(145deg, #fff8f6, var(--tax-paper));border:1px solid #f0d4ce;border-radius:22px;min-width:0;padding:32px;box-shadow:0 24px 60px -46px #742c1f8c}.tax-risk-eyebrow{color:var(--tax-deep-red);letter-spacing:.08em;font-size:.78rem;font-weight:800;line-height:1.5;display:inline-block}.tax-risk-callout h2{margin-top:14px;font-size:clamp(1.5rem,2.6vw,2rem);line-height:1.35}.tax-risk-callout>p{color:var(--tax-muted);margin-top:14px;font-size:.9rem;line-height:1.85}.tax-risk-callout .lead-form{margin-top:24px}.tax-risk-layout{grid-template-columns:190px minmax(0,1fr);align-items:start;gap:clamp(28px,6vw,90px);display:grid}.tax-risk-side-nav{flex-direction:column;gap:4px;min-width:0;padding-top:8px;font-size:.82rem;display:flex;position:sticky;top:24px}.tax-risk-side-nav>span{color:var(--tax-muted);margin-bottom:9px;font-weight:700}.tax-risk-side-nav a{color:var(--tax-muted);padding:7px 0;line-height:1.5;display:block}.tax-risk-side-nav a:hover{color:var(--tax-deep-red)}.tax-risk-content{min-width:0;max-width:860px}.tax-risk-section{padding:6px 0 72px;scroll-margin-top:24px}.tax-risk-section+.tax-risk-section{border-top:1px solid var(--tax-line);padding-top:72px}.tax-risk-section-heading{max-width:700px;margin-bottom:24px}.tax-risk-section h2{margin-top:10px;font-size:clamp(1.8rem,3.3vw,2.65rem);line-height:1.3}.tax-risk-section>p,.tax-risk-detail>p{max-width:790px;color:var(--tax-muted);font-size:1rem;line-height:1.95}.tax-risk-section>p+p{margin-top:14px}.tax-risk-accordion{border-top:1px solid var(--tax-line)}.tax-risk-accordion details{border-bottom:1px solid var(--tax-line)}.tax-risk-accordion summary{color:var(--tax-ink);cursor:pointer;grid-template-columns:42px minmax(0,1fr) 24px;align-items:center;gap:14px;padding:20px 0;font-size:1.04rem;font-weight:750;list-style:none;display:grid}.tax-risk-accordion summary::-webkit-details-marker{display:none}.tax-risk-number{color:var(--tax-red);font-size:.82rem;font-weight:800}.tax-risk-summary-icon{color:var(--tax-red);text-align:center;font-size:1.4rem;font-weight:400}.tax-risk-accordion details[open] .tax-risk-summary-icon{transform:rotate(45deg)}.tax-risk-detail{padding:0 38px 26px 56px}.tax-risk-detail ul{color:var(--tax-muted);gap:10px;margin:16px 0 0;padding-left:1.2rem;line-height:1.8;display:grid}.tax-risk-detail li{margin:0;padding-left:4px}.tax-risk-card-grid,.tax-risk-judgement-grid{grid-template-columns:repeat(2,minmax(0,1fr));gap:14px;display:grid}.tax-risk-card-grid article,.tax-risk-judgement-grid article{border:1px solid var(--tax-line);background:#fff;border-radius:14px;min-width:0;padding:24px}.tax-risk-card-grid h3,.tax-risk-judgement-grid h3{font-size:1.08rem;line-height:1.5}.tax-risk-card-grid p,.tax-risk-judgement-grid p{color:var(--tax-muted);margin-top:10px;font-size:.9rem;line-height:1.85}.tax-risk-muted-section{background:var(--tax-paper);margin-inline:-24px;padding-inline:24px}.tax-risk-muted-section+.tax-risk-section{border-top:0}.tax-risk-boundary-note{border-left:3px solid var(--tax-red);background:var(--tax-pink);margin-top:20px;padding:16px 18px;color:var(--tax-deep-red)!important;font-size:.88rem!important}.tax-risk-material-list{grid-template-columns:repeat(2,minmax(0,1fr));gap:0 24px;margin:28px 0 0;padding:0;list-style:none;display:grid}.tax-risk-material-list li{border-top:1px solid var(--tax-line);min-width:0;color:var(--tax-muted);padding:17px 0 17px 24px;font-size:.92rem;line-height:1.75}.tax-risk-material-list li:before{content:"•";width:20px;color:var(--tax-red);margin-left:-20px;font-weight:900;display:inline-block}.tax-risk-steps{gap:14px;display:grid}.tax-risk-step{border:1px solid var(--tax-line);background:#fff;border-radius:14px;grid-template-columns:52px minmax(0,1fr) minmax(220px,.85fr);align-items:start;gap:18px 22px;padding:24px;display:grid}.tax-risk-step-number{color:var(--tax-red);font-size:1.65rem;font-weight:900;line-height:1.2}.tax-risk-step h3{font-size:1.12rem}.tax-risk-step>p{color:var(--tax-muted);grid-column:2;margin-top:-8px;font-size:.9rem;line-height:1.8}.tax-risk-pitfall{background:var(--tax-paper);color:var(--tax-muted);border-radius:10px;grid-area:1/3/span 2;padding:13px 15px;font-size:.82rem;line-height:1.75}.tax-risk-pitfall b{color:var(--tax-deep-red);margin-bottom:4px;display:block}.tax-risk-prevention-list{grid-template-columns:repeat(2,minmax(0,1fr));gap:0 24px;display:grid}.tax-risk-prevention-list>div{border-top:1px solid var(--tax-line);flex-direction:column;gap:6px;min-width:0;padding:19px 0;display:flex}.tax-risk-prevention-list b{font-size:.98rem}.tax-risk-prevention-list span{color:var(--tax-muted);font-size:.88rem;line-height:1.75}.tax-risk-consult-section{background:var(--tax-ink);color:#fff;border-radius:18px;grid-template-columns:minmax(0,1fr) minmax(260px,.72fr);align-items:start;gap:36px;margin-top:8px;padding:34px;scroll-margin-top:24px;display:grid}.tax-risk-consult-section h2{color:#fff;margin-top:12px;font-size:clamp(1.6rem,3vw,2.2rem)}.tax-risk-consult-section p{color:#d6ceca;margin-top:14px;font-size:.9rem;line-height:1.85}.tax-risk-consult-form{min-width:0;color:var(--tax-ink);background:#fff;border-radius:13px;padding:20px}.tax-risk-spotlight{color:var(--tax-ink);background:linear-gradient(112deg,#fff7f4,#fcebe8);border:1px solid #f0d4ce;border-radius:18px;margin:0 48px 64px}.tax-risk-spotlight-inner{grid-template-columns:minmax(0,1fr) auto;align-items:end;gap:24px 36px;padding:30px 34px;display:grid}.tax-risk-spotlight h2{color:var(--tax-ink);margin-top:8px;font-size:clamp(1.65rem,3vw,2.4rem);line-height:1.3}.tax-risk-spotlight p{max-width:670px;color:var(--tax-muted);margin-top:10px;font-size:.95rem;line-height:1.8}.tax-risk-spotlight-actions{flex-wrap:wrap;justify-content:flex-end;gap:10px;display:flex}.tax-risk-spotlight-actions a,.tax-risk-spotlight-actions button{border:1px solid var(--tax-red);min-height:42px;color:var(--tax-deep-red);cursor:pointer;font:inherit;white-space:nowrap;background:0 0;border-radius:999px;justify-content:center;align-items:center;padding:9px 16px;font-size:.85rem;font-weight:750;display:inline-flex}.tax-risk-spotlight-actions a:hover,.tax-risk-spotlight-actions button:hover,.tax-risk-spotlight-actions button{background:var(--tax-red);color:#fff}.prototype-mobile-home .tax-risk-spotlight{border-radius:14px;margin:0 16px 28px}.prototype-mobile-home .tax-risk-spotlight-inner{padding:20px;display:block}.prototype-mobile-home .tax-risk-spotlight h2{font-size:1.45rem}.prototype-mobile-home .tax-risk-spotlight p{font-size:.82rem}.prototype-mobile-home .tax-risk-spotlight-actions{justify-content:flex-start;margin-top:16px}.prototype-mobile-home .tax-risk-spotlight-actions a,.prototype-mobile-home .tax-risk-spotlight-actions button{min-height:38px;padding-inline:13px;font-size:.76rem}@media (width<=900px){.tax-risk-hero{grid-template-columns:1fr;gap:32px;padding-top:20px}.tax-risk-hero-copy{padding-top:0}.tax-risk-callout{max-width:620px}.tax-risk-layout{grid-template-columns:1fr;gap:28px}.tax-risk-side-nav{border-block:1px solid var(--tax-line);grid-template-columns:repeat(3,minmax(0,1fr));gap:0 16px;padding:16px 0;display:grid;position:static}.tax-risk-side-nav>span{grid-column:1/-1}.tax-risk-side-nav a{padding:6px 0}.tax-risk-content{max-width:none}.tax-risk-step{grid-template-columns:48px minmax(0,1fr)}.tax-risk-step>p{grid-column:2}.tax-risk-pitfall{grid-area:auto/2}.tax-risk-consult-section{grid-template-columns:1fr}.tax-risk-spotlight-inner{grid-template-columns:1fr;align-items:start}.tax-risk-spotlight-actions{justify-content:flex-start}}@media (width<=600px){.tax-risk-page .tax-risk-container{width:min(100% - 36px,560px);padding-bottom:44px}.tax-risk-hero{padding-bottom:48px}.tax-risk-hero h1{margin-top:16px;font-size:clamp(2.05rem,10vw,2.8rem)}.tax-risk-lead{margin-top:20px;font-size:.96rem;line-height:1.8}.tax-risk-hero-actions{flex-direction:column;align-items:stretch}.tax-risk-hero-actions .button,.tax-risk-text-link{text-align:center;width:100%}.tax-risk-hero-notes{gap:8px 16px;margin-top:24px;font-size:.76rem}.tax-risk-callout{border-radius:16px;padding:23px 20px}.tax-risk-callout h2{font-size:1.4rem}.tax-risk-side-nav{grid-template-columns:repeat(2,minmax(0,1fr));gap:0 14px}.tax-risk-section,.tax-risk-section+.tax-risk-section{padding-block:44px}.tax-risk-section h2{font-size:1.75rem}.tax-risk-section>p,.tax-risk-detail>p{font-size:.94rem;line-height:1.85}.tax-risk-accordion summary{grid-template-columns:30px minmax(0,1fr) 20px;gap:10px;padding:17px 0;font-size:.95rem}.tax-risk-detail{padding:0 0 22px 40px}.tax-risk-detail ul{padding-left:1.15rem;font-size:.88rem}.tax-risk-card-grid,.tax-risk-judgement-grid,.tax-risk-material-list,.tax-risk-prevention-list{grid-template-columns:1fr}.tax-risk-card-grid article,.tax-risk-judgement-grid article{padding:20px}.tax-risk-muted-section{margin-inline:-18px;padding-inline:18px!important}.tax-risk-step{grid-template-columns:38px minmax(0,1fr);gap:12px 14px;padding:19px}.tax-risk-step-number{font-size:1.3rem}.tax-risk-step h3{font-size:1rem}.tax-risk-step>p{margin-top:-3px;font-size:.88rem}.tax-risk-pitfall{font-size:.8rem}.tax-risk-consult-section{border-radius:14px;gap:20px;margin-top:0;padding:22px 18px}.tax-risk-consult-section h2{font-size:1.55rem}.tax-risk-consult-form{padding:17px}.tax-risk-spotlight{margin:0 16px 28px}.tax-risk-spotlight-inner{padding:20px}}