.desk-main-link{text-decoration:none;transition:color .2s,background .2s,border-color .2s,transform .2s}.desk-main-link--topbar{border-radius:var(--radius-pill);color:#fff;white-space:nowrap;background:#ffffff1a;border:1px solid #ffffff2e;align-items:center;gap:.4rem;padding:.3rem .7rem;font-size:.8rem;font-weight:700;display:inline-flex}.desk-main-link--topbar:hover{background:#ffffff2e;border-color:#ffffff59}.desk-main-link__icon{font-size:.95rem;line-height:1}.desk-main-link--button{border-radius:var(--radius-pill);border:1.5px solid var(--desk-navy,#0f2340);background:var(--desk-surface,#fff);color:var(--desk-navy,#0f2340);white-space:nowrap;align-items:center;gap:.35rem;padding:.55rem 1rem;font-size:.84rem;font-weight:700;display:inline-flex}.desk-main-link--button:hover{background:var(--desk-navy,#0f2340);color:#fff;transform:translateY(-1px)}.desk-main-link--inline{color:var(--desk-gold-dark,#9a7209);align-items:center;gap:.35rem;font-size:.9rem;font-weight:700;display:inline-flex}.desk-main-link--inline:hover{color:var(--desk-navy,#0f2340)}.desk-main-link--banner{border-radius:var(--radius-lg);color:#f5f8fc;background:linear-gradient(135deg,#0f2340 0%,#1a3a5c 100%);border:1px solid #d4a01259;flex-wrap:wrap;justify-content:space-between;align-items:center;gap:1rem;padding:1.15rem 1.35rem;display:flex}.desk-main-link--banner:hover{border-color:#d4a012a6;transform:translateY(-2px);box-shadow:0 12px 32px #08142840}.desk-main-link__banner-copy{flex-direction:column;gap:.2rem;display:flex}.desk-main-link__banner-copy strong{color:#fff;font-size:1rem}.desk-main-link__banner-copy em{color:#dce6f2bf;font-size:.84rem;font-style:normal}.desk-main-link__banner-action{border-radius:var(--radius-pill);background:var(--desk-gold,var(--desk-gold));color:#1a1404;align-items:center;gap:.4rem;padding:.6rem 1.1rem;font-size:.88rem;font-weight:700;display:inline-flex}.desk-main-link--banner:hover .desk-main-link__banner-action{background:#e8b820}.desk-site{--desk-navy:#0c1a33;--desk-navy-deep:#07101f;--desk-navy-mid:#1a365d;--desk-gold:#2563eb;--desk-gold-dark:#1d4ed8;--desk-gold-light:#eff6ff;--desk-cream:#f3f6fa;--desk-bg:#f6f8fb;--desk-surface:#fff;--desk-border:#dce4ee;--desk-muted:#5c6b73;--desk-topbar-h:2.25rem;--desk-header-main-h:4.5rem;--desk-nav-row-h:3.15rem;--desk-header-h:calc(var(--desk-header-main-h) + var(--desk-nav-row-h));--desk-shell-h:calc(var(--desk-topbar-h) + var(--desk-header-h));--blue:var(--desk-navy-mid);--blue-dark:var(--desk-navy);--blue-mid:#2a5080;--blue-light:#e8eef6;--orange:var(--desk-gold);--orange-light:var(--desk-gold-light);--green:#012169;--surface:var(--desk-cream);--surface-2:#e8eef4;--border:var(--desk-border);--border-light:var(--desk-border);--text:#0c1828;--text-muted:var(--desk-muted);--text-light:#8a9bb0;--white:var(--desk-surface);--gradient-warm:linear-gradient(135deg, var(--desk-gold) 0%, var(--desk-gold) 50%, var(--desk-gold-dark) 100%);--gradient-brand:linear-gradient(135deg, #07101f 0%, #1a365d 50%, #0c1a33 100%);--shadow-orange:0 12px 36px #2563eb47;--shadow-blue:0 12px 36px #0f23402e;--shadow-sm:0 4px 20px #0a18300f;--shadow-md:0 16px 40px #0a18301a;background:var(--desk-bg);min-height:100vh;color:var(--text);flex-direction:column;display:flex}.desk-site[data-theme=new-zealand]{--desk-navy:#10291f;--desk-navy-deep:#081610;--desk-navy-mid:#1b4332;--desk-gold:#3d7a5a;--desk-gold-dark:#2d5a42;--desk-gold-light:#e8f5ee;--green:#1b4332;--blue-mid:#2d5a42;--shadow-orange:0 12px 36px #3d7a5a47}.desk-site[data-theme=usa],.desk-site[data-theme=new-york]{--desk-navy:#0a1628;--desk-navy-deep:#050b14;--desk-navy-mid:#1e3a8a;--desk-gold:#2563eb;--desk-gold-dark:#1d4ed8;--desk-gold-light:#eff6ff;--green:#1e3a8a;--shadow-orange:0 12px 36px #2563eb47}.desk-site[data-theme=ireland]{--desk-navy:#0c2418;--desk-navy-deep:#06140d;--desk-navy-mid:#14532d;--desk-gold:#169b62;--desk-gold-dark:#0e7a4a;--desk-gold-light:#e8f8f0;--green:#14532d;--blue-mid:#0e7a4a;--shadow-orange:0 12px 36px #169b6247}.desk-site[data-theme=australia]{--desk-navy:#0b1d36;--desk-navy-deep:#06101e;--desk-navy-mid:#1a365d;--desk-gold:#b8860b;--desk-gold-dark:#8a6508;--desk-gold-light:#f8f1de;--green:#1a365d;--shadow-orange:0 12px 36px #b8860b47}.desk-site[data-theme=singapore]{--desk-navy:#0a1628;--desk-navy-deep:#050b14;--desk-navy-mid:#1b3a4b;--desk-gold:#c53b32;--desk-gold-dark:#9e2e27;--desk-gold-light:#fdeceb;--green:#1b3a4b;--shadow-orange:0 12px 36px #c53b3247}.desk-site__main{padding-top:var(--desk-shell-h);flex:1}body.desk-site-active{background:var(--desk-bg)}.desk-marquee{background:var(--gradient-warm);border-bottom:1px solid #00000014;max-width:100%;padding:.85rem 0;overflow:clip hidden}.desk-marquee__track{width:max-content;animation:30s linear infinite marquee;display:flex}.desk-marquee__item{color:#fff;white-space:nowrap;letter-spacing:.03em;align-items:center;gap:.5rem;padding:0 2rem;font-size:.82rem;font-weight:600;display:inline-flex}.desk-marquee__item strong{font-family:var(--font-display);font-size:1.1rem;font-weight:800}.desk-marquee__dot{opacity:.6;margin-left:1rem}.desk-page{padding:clamp(2rem,4vw,3rem) 0 clamp(2.5rem,5vw,4rem)}.desk-page__inner{max-width:58rem}.desk-page__layout{grid-template-columns:minmax(14rem,17rem) minmax(0,1fr);align-items:start;gap:2rem;max-width:74rem;display:grid}.desk-page__main{min-width:0}.desk-page__label{letter-spacing:.1em;text-transform:uppercase;color:var(--desk-gold-dark);margin-bottom:.45rem;font-size:.7rem;font-weight:700;display:inline-block}.desk-page__intro-block{background:var(--desk-surface);border:1px solid var(--desk-border);border-top:3px solid var(--desk-gold);border-radius:var(--radius-xl);box-shadow:var(--shadow-sm);grid-template-columns:minmax(0,1.4fr) minmax(16rem,.9fr);align-items:center;gap:1.5rem;margin-bottom:2.25rem;padding:1.75rem;display:grid}.desk-page__intro-media{border-radius:var(--radius-xl);aspect-ratio:4/3;box-shadow:var(--shadow-md);overflow:hidden}.desk-page__intro-media picture,.desk-page__intro-media img{object-fit:cover;width:100%;height:100%;display:block}.desk-page__intro-copy h2{font-family:var(--font-display);color:var(--desk-navy);letter-spacing:-.02em;margin:0 0 1rem;font-size:clamp(1.5rem,3vw,1.9rem)}.desk-page__intro{color:var(--text);margin:0 0 .85rem;font-size:1.05rem;line-height:1.75}.desk-page__overview .desk-page__intro{color:var(--text-muted);margin:0;line-height:1.85}.desk-page__chips{grid-template-columns:repeat(auto-fit,minmax(140px,1fr));gap:.75rem;margin-bottom:1.25rem;display:grid}.desk-page__chip{border-radius:var(--radius-lg);background:var(--desk-surface);border:1px solid var(--desk-border);text-align:center;box-shadow:var(--shadow-sm);padding:.9rem 1rem}.desk-page__chip span{letter-spacing:.08em;text-transform:uppercase;color:var(--text-muted);margin-bottom:.35rem;font-size:.68rem;font-weight:700;display:block}.desk-page__chip strong{font-family:var(--font-display);color:var(--desk-gold-dark);font-size:1.02rem}.desk-page__overview{border-radius:var(--radius-xl);background:var(--desk-surface);border:1px solid var(--desk-border);border-top:3px solid var(--desk-gold);box-shadow:var(--shadow-sm);margin-bottom:1.75rem;padding:1.4rem 1.55rem}.desk-page__category{letter-spacing:.14em;text-transform:uppercase;color:var(--desk-gold-dark);background:var(--desk-gold-light);border-radius:var(--radius-pill);border:1px solid #c9a22747;align-items:center;margin:0 0 .85rem;padding:.35rem .85rem;font-size:.68rem;font-weight:700;display:inline-flex}.desk-page__intro-secondary{color:var(--text-muted);margin:0;line-height:1.7}.desk-page__highlights{background:var(--desk-surface);border:1px solid var(--desk-border);border-top:3px solid var(--desk-gold);border-radius:var(--radius-xl);box-shadow:var(--shadow-sm);grid-template-columns:repeat(2,minmax(0,1fr));gap:.65rem 1.25rem;margin:0 0 2.5rem;padding:1.35rem 1.4rem;list-style:none;display:grid}.desk-page__highlights li{color:var(--text-muted);align-items:flex-start;gap:.5rem;font-size:.9rem;line-height:1.45;display:flex}.desk-page__highlights svg{color:var(--desk-gold);flex-shrink:0;margin-top:.1rem}.desk-page__section{margin-bottom:2.75rem}.desk-page__section--surface{border-radius:var(--radius-xl);background:var(--desk-surface);border:1px solid var(--desk-border);border-top:3px solid var(--desk-gold);box-shadow:var(--shadow-sm);padding:1.75rem}.desk-page__section h2{font-family:var(--font-display);color:var(--desk-navy);letter-spacing:-.02em;margin:0 0 1.25rem;font-size:clamp(1.35rem,2.5vw,1.65rem)}.desk-page__section-head{margin-bottom:1.35rem}.desk-page__section-desc{color:var(--text-muted);margin:.35rem 0 0;font-size:.95rem;line-height:1.65}.desk-page__service-grid{grid-template-columns:repeat(2,minmax(0,1fr));gap:1rem;display:grid}.desk-page__service-card{border:1px solid var(--desk-border);border-radius:var(--radius-lg);background:var(--desk-surface);color:inherit;min-height:100%;box-shadow:var(--shadow-sm);flex-direction:column;gap:.6rem;padding:1.45rem 1.35rem 1.35rem;text-decoration:none;transition:border-color .25s,box-shadow .25s,transform .25s;display:flex;position:relative;overflow:hidden}.desk-page__service-card:before{content:"";background:var(--gradient-warm);height:3px;position:absolute;top:0;left:0;right:0}.desk-page__service-card:hover{box-shadow:var(--shadow-md);border-color:#d4a01273;transform:translateY(-3px)}.desk-page__service-card-top{justify-content:space-between;align-items:center;margin-bottom:.25rem;display:flex}.desk-page__service-index{color:var(--desk-gold);letter-spacing:.06em;font-size:.72rem;font-weight:800}.desk-page__service-icon{border-radius:var(--radius-sm);background:var(--desk-cream);width:2.25rem;height:2.25rem;color:var(--desk-navy);justify-content:center;align-items:center;display:inline-flex}.desk-page__service-card h3{color:var(--desk-navy);margin:0;font-size:1.05rem;font-weight:700}.desk-page__service-card p{color:var(--text-muted);flex:1;margin:0;font-size:.9rem;line-height:1.6}.desk-page__service-link{color:var(--desk-gold-dark);align-items:center;gap:.35rem;font-size:.86rem;font-weight:700;display:inline-flex}.desk-page__why-grid{grid-template-columns:repeat(2,minmax(0,1fr));gap:1rem;display:grid}.desk-page__why-card{background:var(--desk-surface);border-radius:var(--radius);border:1px solid var(--desk-border);box-shadow:var(--shadow-sm);padding:1.25rem 1.2rem 1.25rem 1.45rem;position:relative;overflow:hidden}.desk-page__why-card:before{content:"";background:var(--gradient-warm);width:4px;position:absolute;top:0;bottom:0;left:0}.desk-page__why-num{font-family:var(--font-display);color:#d4a01240;font-size:1.5rem;font-weight:700;line-height:1;position:absolute;top:.85rem;right:.9rem}.desk-page__why-card h3{color:var(--desk-navy);margin:0 0 .5rem;padding-right:1.5rem;font-size:1rem}.desk-page__why-card p{color:var(--text-muted);margin:0;font-size:.9rem;line-height:1.6}.desk-page__process{counter-reset:uk-step;gap:.75rem;margin:0;padding:0;list-style:none;display:grid}.desk-page__process li{border:1px solid var(--desk-border);border-radius:var(--radius-lg);background:var(--desk-surface);box-shadow:var(--shadow-sm);grid-template-columns:auto 1fr;align-items:start;gap:1rem;padding:1.1rem 1.2rem;display:grid}.desk-page__process span{background:var(--desk-navy);width:2.1rem;height:2.1rem;color:var(--desk-gold);border-radius:999px;flex-shrink:0;justify-content:center;align-items:center;font-size:.88rem;font-weight:700;display:inline-flex}.desk-page__process p{color:var(--text-muted);margin:0;font-size:.92rem;line-height:1.65}.desk-page__industries{grid-template-columns:repeat(3,minmax(0,1fr));gap:.6rem;margin:0;padding:0;list-style:none;display:grid}.desk-page__industries li{background:var(--desk-surface);border-radius:var(--radius-sm);color:var(--text-muted);border:1px solid var(--desk-border);padding:.7rem .9rem;font-size:.88rem;font-weight:500}.desk-page__related-tax h2{font-family:var(--font-display);margin:0 0 .5rem}.desk-page__related-links{grid-template-columns:repeat(3,minmax(0,1fr));gap:1rem;display:grid}.desk-page__related-links a{border:1px solid var(--desk-border);border-radius:var(--radius);background:var(--desk-surface);color:inherit;box-shadow:var(--shadow-sm);flex-direction:column;gap:.35rem;padding:1.25rem 1.1rem 1.1rem;text-decoration:none;transition:border-color .25s,box-shadow .25s,transform .25s;display:flex;position:relative;overflow:hidden}.desk-page__related-links a:before{content:"";background:var(--gradient-warm);height:3px;position:absolute;top:0;left:0;right:0}.desk-page__related-links a:hover{box-shadow:var(--shadow-md);border-color:#d4a01273;transform:translateY(-2px)}.desk-page__related-links span{color:var(--text-light);text-transform:uppercase;letter-spacing:.05em;font-size:.78rem;font-weight:600}.desk-page__related-links strong{color:var(--desk-navy);flex:1;font-size:.95rem}.desk-page__related-links svg{color:var(--desk-gold);margin-top:.25rem}.desk-page__cta{border-radius:var(--radius-2xl);box-shadow:var(--shadow-blue);background:linear-gradient(135deg,#07141f 0%,#154056 100%);border:1px solid #d4a01259;flex-wrap:wrap;justify-content:space-between;align-items:center;gap:1.25rem;margin:2.5rem 0;padding:2rem 1.9rem;display:flex}.desk-page__cta h2{font-family:var(--font-display);color:#fff;margin:0 0 .45rem;font-size:1.35rem}.desk-page__cta p{color:#d2e0f0d9;max-width:36rem;margin:0;font-size:.95rem;line-height:1.65}.desk-page__cta .desk-main-link--button{color:#fff;background:#ffffff14;border-color:#fff6}.desk-page__cta .desk-main-link--button:hover{color:var(--desk-navy);background:#fff}.desk-page__cta-actions{flex-wrap:wrap;gap:.65rem;display:flex}.desk-page__main-exit{margin-top:1.5rem}.desk-blocks{gap:2rem;margin-bottom:2rem;display:grid}.desk-blocks__paragraph{color:var(--text-muted);margin:0;font-size:1rem;line-height:1.75}.desk-blocks__section h2{font-family:var(--font-display);color:var(--desk-navy);margin:0 0 1rem;font-size:1.25rem}.desk-blocks__list{gap:.6rem;margin:0;padding:0;list-style:none;display:grid}.desk-blocks__list li{background:var(--desk-surface);border:1px solid var(--desk-border);border-radius:var(--radius-lg);box-shadow:var(--shadow-sm);color:var(--text-muted);align-items:flex-start;gap:.55rem;padding:.95rem 1.05rem;line-height:1.55;display:flex}.desk-blocks__list svg{color:var(--desk-gold);flex-shrink:0;margin-top:.15rem}.desk-blocks__cards{grid-template-columns:repeat(2,minmax(0,1fr));gap:1rem;display:grid}.desk-blocks__card{border:1px solid var(--desk-border);border-radius:var(--radius-lg);background:var(--desk-surface);box-shadow:var(--shadow-sm);padding:1.35rem 1.2rem 1.2rem;transition:border-color .25s,box-shadow .25s,transform .25s;position:relative;overflow:hidden}.desk-blocks__card:before{content:"";background:var(--gradient-warm);height:3px;position:absolute;top:0;left:0;right:0}.desk-blocks__card--link{color:inherit;text-decoration:none;display:block}.desk-blocks__card--link:hover,.desk-blocks__card.hover-lift:hover{box-shadow:var(--shadow-md);border-color:#d4a01273}.desk-blocks__card h3{color:var(--desk-navy);margin:0 0 .5rem;font-size:1rem}.desk-blocks__card p{color:var(--text-muted);margin:0 0 .65rem;font-size:.92rem;line-height:1.6}.desk-blocks__card ul{color:var(--text-muted);margin:0;padding-left:1.1rem;font-size:.88rem;line-height:1.55}.desk-blocks__steps{gap:.7rem;margin:0;padding:0;list-style:none;display:grid}.desk-blocks__steps li{background:var(--desk-surface);border-radius:var(--radius-lg);border:1px solid var(--desk-border);box-shadow:var(--shadow-sm);color:var(--text-muted);align-items:flex-start;gap:.85rem;padding:1.05rem 1.1rem;line-height:1.6;display:flex}.desk-blocks__step-num{background:var(--desk-navy);min-width:1.75rem;height:1.75rem;color:var(--desk-gold);border-radius:999px;flex-shrink:0;justify-content:center;align-items:center;font-size:.8rem;font-weight:700;display:inline-flex}.desk-site .faq-section{border-top:1px solid var(--desk-border);margin-top:2rem;padding-top:2rem}.desk-site .entity-faq__header :is(h2,h3){color:var(--desk-navy)}.desk-page__table-wrap{border-radius:var(--radius-lg);border:1px solid var(--desk-border);margin-top:.85rem;overflow-x:auto}.desk-page__table{border-collapse:collapse;width:100%;font-size:.88rem}.desk-page__table th,.desk-page__table td{text-align:left;vertical-align:top;border-bottom:1px solid var(--desk-border);padding:.7rem .85rem;line-height:1.55}.desk-page__table thead th{letter-spacing:.06em;text-transform:uppercase;color:var(--desk-navy);background:var(--desk-cream);font-size:.72rem;font-weight:800}.desk-page__table tbody th{color:var(--desk-navy);white-space:nowrap;font-weight:700}.desk-page__table td{color:var(--text-muted)}.desk-page__table tbody tr:last-child th,.desk-page__table tbody tr:last-child td{border-bottom:0}@media (width<=900px){.desk-page__intro-block,.desk-page__layout,.desk-page__highlights,.desk-page__service-grid,.desk-page__why-grid,.desk-blocks__cards,.desk-page__related-links{grid-template-columns:1fr}.desk-page__industries{grid-template-columns:repeat(2,minmax(0,1fr))}}@media (width<=560px){.desk-page__industries{grid-template-columns:1fr}.desk-page__cta-actions{width:100%}.desk-page__cta-actions .btn,.desk-page__cta-actions .desk-main-link--button{flex:1;justify-content:center}}