:root{--ink:#0f172a;--ink-2:#334155;--paper:#fff;--surface:#f8fafc;--surface-strong:#f1f5f9;--white:#fff;--line:#e2e8f0;--line-strong:#cbd5e1;--muted:#64748b;--accent:#2563eb;--accent-hover:#1d4ed8;--accent-soft:#eff6ff;--accent-pale:#f5f8ff;--accent-border:#bfdbfe;--hero-glow:#2563eb1a;--market-wash:#f8fbff;--shadow-sm:0 1px 2px #0f172a0a, 0 6px 18px #0f172a0a;--shadow-md:0 18px 50px #0f172a1a}body.market-au{--accent:#2563eb;--accent-hover:#1d4ed8;--accent-soft:#eaf6fa;--accent-pale:#f4fafc;--accent-border:#b9dce9;--hero-glow:#07598521;--market-wash:#f3f9fb}body.market-th{--accent:#aa2145;--accent-hover:#891a37;--accent-soft:#fff0f3;--accent-pale:#fff7f8;--accent-border:#f2c4ce;--hero-glow:#9f29441c;--market-wash:#fff7f8}*{box-sizing:border-box}[hidden]{display:none!important}html{scroll-behavior:smooth}body{background:var(--paper);color:var(--ink);-webkit-font-smoothing:antialiased;margin:0;font-family:Inter,ui-sans-serif,-apple-system,BlinkMacSystemFont,Segoe UI,Noto Sans Thai,Arial,sans-serif}a{color:inherit;text-decoration:none}button,input{font:inherit}.shell{width:min(1160px,100% - 48px);margin-inline:auto}.sr-only{clip:rect(0,0,0,0);white-space:nowrap;width:1px;height:1px;position:absolute;overflow:hidden}.site-header{z-index:20;backdrop-filter:blur(18px);background:#ffffffeb;border-bottom:1px solid #e2e8f0e6;position:sticky;top:0}.market-bar{color:#fff;background:var(--accent)}.market-bar-inner{justify-content:space-between;align-items:center;gap:24px;min-height:34px;display:flex}.current-market{align-items:center;gap:8px;font-size:11px;line-height:1;display:flex}.current-market b{color:var(--accent);letter-spacing:.08em;background:#fff;border-radius:5px;padding:4px 6px;font-size:9px}.current-market span{text-transform:uppercase;letter-spacing:.1em;font-weight:750}.current-market i{opacity:.55;font-style:normal}.current-market small{opacity:.82;font-size:11px}.market-bar a{font-size:11px;font-weight:700}.market-bar a:hover{text-underline-offset:3px;text-decoration:underline}.market-links{gap:18px;display:flex}.header-inner{justify-content:space-between;align-items:center;gap:28px;min-height:72px;display:flex}.wordmark{align-items:center;gap:12px;display:inline-flex}.wordmark-mark{color:#fff;background:var(--accent);border:0;border-radius:11px;place-items:center;width:38px;height:38px;font-size:21px;font-weight:750;display:grid;box-shadow:0 8px 20px #2563eb38}.wordmark strong{letter-spacing:-.025em;font-size:16px;font-weight:720;line-height:1.05;display:block}.wordmark small{color:var(--muted);text-transform:uppercase;letter-spacing:.16em;margin-top:4px;font-size:9px;font-weight:650;display:block}.site-header nav{align-items:center;gap:8px;font-size:13px;font-weight:650;display:flex}.site-header nav a{border-radius:9px;padding:10px 13px;transition:color .18s,background .18s}.site-header nav a:hover{color:var(--accent);background:var(--accent-soft)}.hero{color:var(--ink);background:radial-gradient(circle at 20% 10%, var(--hero-glow), transparent 38%), linear-gradient(180deg, var(--market-wash) 0%, #fff 78%);border-bottom:1px solid var(--line);position:relative;overflow:visible}.hero-inner{text-align:center;flex-direction:column;align-items:center;min-height:560px;padding:104px 0 92px;display:flex}.hero-layout{grid-template-columns:minmax(0,1.65fr) minmax(270px,.7fr);align-items:center;gap:80px;min-height:590px;padding-block:86px;display:grid}.hero-main{min-width:0}.market-kicker{color:var(--accent);text-transform:uppercase;letter-spacing:.16em;align-items:center;gap:10px;margin:0 0 22px;font-size:11px;font-weight:780;display:flex}.market-kicker>span{color:#fff;background:var(--accent);letter-spacing:.08em;border-radius:7px;place-items:center;width:34px;height:26px;font-size:9px;display:inline-grid}.eyebrow{color:var(--accent);text-transform:uppercase;letter-spacing:.2em;margin:0 0 18px;font-size:11px;font-weight:750}.hero .eyebrow{color:var(--accent)}.hero h1,.section h2,.term-title h1{letter-spacing:-.055em;font-weight:720}.hero h1{max-width:840px;margin:0;font-size:clamp(48px,5.6vw,72px);line-height:1.01}.hero h1 em{color:var(--accent);font-style:normal;font-weight:720}.headline-line{white-space:nowrap;display:block}.hero-copy{max-width:650px;color:var(--muted);margin:25px 0 34px;font-size:18px;line-height:1.7}.hero-main .search-wrap{max-width:720px}.market-summary{color:var(--ink);border:1px solid var(--accent-border);background:#ffffffe6;border-radius:20px;padding:30px;box-shadow:0 24px 60px #0f172a17}.market-summary>p{color:var(--muted);text-transform:uppercase;letter-spacing:.14em;margin:0 0 22px;font-size:10px;font-weight:750}.summary-code{color:#fff;background:var(--accent);letter-spacing:.1em;border-radius:14px;place-items:center;width:52px;height:52px;font-size:14px;font-weight:800;display:grid}.market-summary h2{letter-spacing:-.04em;margin:18px 0 4px;font-size:30px}.market-summary>strong{color:var(--accent);font-size:13px}.market-summary ul{border-top:1px solid var(--line);margin:24px 0 0;padding:20px 0 0;list-style:none}.market-summary li{color:var(--ink-2);margin:12px 0;padding-left:18px;font-size:13px;line-height:1.5;position:relative}.market-summary li:before{content:"";background:var(--accent);border-radius:50%;width:6px;height:6px;position:absolute;top:.58em;left:0}.search-wrap{z-index:10;width:min(760px,100%);position:relative}.search-field{border:1px solid var(--line);min-height:70px;box-shadow:var(--shadow-md);background:#fff;border-radius:16px;align-items:center;padding:0 17px 0 22px;transition:border-color .18s,box-shadow .18s;display:flex}.search-field:focus-within{border-color:var(--accent-border);box-shadow:0 20px 55px var(--hero-glow), 0 0 0 4px var(--accent-soft)}.search-field svg{fill:none;stroke:var(--accent);stroke-width:1.8px;flex:none}.search-field input{min-width:0;height:68px;color:var(--ink);background:0 0;border:0;outline:0;flex:1;padding:0 16px;font-size:16px}.search-field input::placeholder{color:#94a3b8}.search-field kbd{color:var(--muted);background:var(--surface);border:1px solid var(--line);border-radius:7px;padding:6px 9px;font-size:11px}.search-results{text-align:left;width:100%;color:var(--ink);border:1px solid var(--line);box-shadow:var(--shadow-md);background:#fff;border-radius:14px;position:absolute;top:calc(100% + 10px);overflow:hidden}.search-results a{border-bottom:1px solid var(--line);justify-content:space-between;align-items:center;gap:20px;padding:15px 18px;display:flex}.search-results a:hover{background:var(--accent-pale)}.search-results a:last-child{border-bottom:0}.search-results strong,.search-results small{display:block}.search-results small{color:var(--muted);margin-top:3px}.search-results em{color:var(--accent);text-transform:uppercase;letter-spacing:.08em;text-align:right;font-size:10px;font-style:normal;font-weight:700}.search-results>p{color:var(--muted);margin:0;padding:20px}.search-hint{color:var(--muted);margin:18px 0 0;font-size:13px}.trust-strip{border-bottom:1px solid var(--line);background:var(--white)}.trust-items{grid-template-columns:repeat(3,1fr);align-items:center;min-height:76px;display:grid}.trust-items span{border-right:1px solid var(--line);color:var(--ink-2);text-align:center;padding:0 28px;font-size:13px}.trust-items span:first-child{padding-left:0}.trust-items span:last-child{border:0;padding-right:0}.trust-items b{color:var(--accent);margin-right:10px;font-weight:700}.jurisdiction-notice{background:var(--accent-pale);border-bottom:1px solid var(--accent-border);padding:30px 0}.jurisdiction-notice-inner{align-items:flex-start;gap:18px;display:flex}.notice-code{color:#fff;background:var(--accent);letter-spacing:.08em;border-radius:10px;flex:none;place-items:center;width:42px;height:42px;font-size:11px;font-weight:800;display:grid}.jurisdiction-notice h2{letter-spacing:-.025em;margin:0 0 7px;font-size:18px}.jurisdiction-notice p{max-width:920px;color:var(--ink-2);margin:0;font-size:14px;line-height:1.65}.current-rule-notice{background:#fff9ed;border-bottom:1px solid #ead8ae;padding:30px 0}.current-rule-notice-inner{align-items:flex-start;gap:18px;display:flex}.rule-code{color:#fff;letter-spacing:.06em;background:#8b5a18;border-radius:10px;flex:none;place-items:center;min-width:50px;height:42px;padding:0 9px;font-size:10px;font-weight:800;display:grid}.current-rule-notice .eyebrow{color:#8b5a18;margin-bottom:5px}.current-rule-notice h2{letter-spacing:-.025em;margin:0 0 7px;font-size:18px}.current-rule-notice p:last-child{max-width:920px;color:var(--ink-2);margin:0;font-size:14px;line-height:1.65}.current-rule-notice a{color:#7b4d12;text-underline-offset:3px;font-weight:700;text-decoration:underline}.section{padding-block:104px}.section-heading{justify-content:space-between;align-items:end;gap:30px;margin-bottom:42px;display:flex}.section-heading h2,.intro-grid h2{max-width:720px;margin:0;font-size:clamp(36px,4.5vw,54px);line-height:1.05}.text-link{color:var(--accent);background:var(--accent-soft);border-radius:9px;padding:10px 14px;font-size:13px;font-weight:700;transition:color .18s,background .18s}.text-link:hover{color:#fff;background:var(--accent)}.text-link span{margin-left:7px}.term-grid{grid-template-columns:repeat(3,1fr);gap:18px;display:grid}.term-card{background:var(--white);border:1px solid var(--line);min-height:300px;box-shadow:var(--shadow-sm);border-radius:16px;padding:28px;transition:transform .18s,border-color .18s,box-shadow .18s}.term-card:hover{border-color:var(--accent-border);transform:translateY(-4px);box-shadow:0 18px 38px #0f172a17}.card-topline{color:var(--accent);text-transform:uppercase;letter-spacing:.11em;justify-content:space-between;gap:20px;margin-bottom:48px;font-size:10px;font-weight:750;line-height:1.4;display:flex}.card-topline b{font-size:17px;font-weight:450}.term-card h3{letter-spacing:-.035em;margin:0;font-size:24px;font-weight:700}.thai{font-family:Noto Sans Thai,Tahoma,sans-serif}.term-card .thai{color:var(--accent);margin:8px 0 18px;font-size:15px}.jurisdiction-line{color:var(--accent);text-transform:uppercase;letter-spacing:.08em;margin:8px 0 18px;font-size:12px;font-weight:700}.term-card>p:last-child{color:var(--muted);margin:0;font-size:14px;line-height:1.65}.country-grid{grid-template-columns:1fr 1fr;gap:18px;display:grid}.country-card{background:var(--white);border:1px solid var(--line);min-height:230px;box-shadow:var(--shadow-sm);border-radius:18px;grid-template-columns:52px 1fr 24px;align-items:start;gap:24px;padding:30px;transition:transform .18s,border-color .18s,box-shadow .18s;display:grid}.country-card:hover{border-color:#b8cdfb;transform:translateY(-4px);box-shadow:0 18px 38px #0f172a17}.country-code{color:#fff;background:var(--accent);letter-spacing:.08em;border-radius:14px;place-items:center;width:52px;height:52px;font-size:14px;font-weight:800;display:grid}.country-card p{color:var(--accent);text-transform:uppercase;letter-spacing:.14em;margin:3px 0 12px;font-size:10px;font-weight:750}.country-card h3{letter-spacing:-.035em;margin:0 0 28px;font-size:29px;line-height:1.15}.country-card div>span{color:var(--muted);font-size:13px}.country-card>b{color:var(--accent);font-size:21px;font-weight:500}.category-section{background:var(--surface);border-block:1px solid var(--line)}.category-grid{grid-template-columns:repeat(4,1fr);gap:14px;display:grid}.category-grid a,.category-static{border:1px solid var(--line);min-height:150px;box-shadow:var(--shadow-sm);background:#fff;border-radius:14px;grid-template-rows:1fr auto;grid-template-columns:40px 1fr;gap:8px 18px;padding:25px;transition:transform .18s,border-color .18s,box-shadow .18s;display:grid}.category-grid a:hover{border-color:var(--accent-border);transform:translateY(-3px);box-shadow:0 14px 30px #0f172a14}.category-number{color:var(--accent);grid-row:1/3;font-size:13px;font-weight:700}.category-grid strong,.category-static strong{letter-spacing:-.02em;font-size:17px;font-weight:700;line-height:1.2}.category-grid small,.category-static small{color:var(--muted);font-size:12px}.category-grid .guides-card{border-color:var(--accent);background:var(--accent-pale)}.global-hero .hero-inner{min-height:650px}.global-hero .hero-copy{margin-inline:auto}.global-accent b{color:#2563eb;font-weight:720}.global-accent em{color:#aa2145!important}.global-country-grid{text-align:left;width:min(960px,100%);margin-top:18px}.country-au .country-code{color:#fff;background-color:#2563eb}.country-au p,.country-au>b{color:#2563eb}.country-th .country-code{color:#fff;background-color:#aa2145}.country-th p,.country-th>b{color:#aa2145}.guide-grid{grid-template-columns:repeat(2,1fr);gap:18px;display:grid}.guide-card{border:1px solid var(--line);min-height:260px;box-shadow:var(--shadow-sm);border-radius:16px;padding:30px}.guide-card:hover{border-color:var(--accent-border);transform:translateY(-3px)}.guide-card>span{color:var(--accent);text-transform:uppercase;letter-spacing:.14em;font-size:10px;font-weight:750}.guide-card h2{letter-spacing:-.035em;margin:36px 0 12px;font-size:25px;line-height:1.15}.guide-card p{color:var(--muted);line-height:1.65}.guide-card b{color:var(--accent);margin-top:22px;font-size:13px;display:block}.featured-guides-section{background:var(--white);border-bottom:1px solid var(--line)}.featured-guides-section .section-intro{max-width:650px;color:var(--muted);margin:14px 0 0;font-size:16px;line-height:1.6}.featured-guide-grid{grid-template-columns:repeat(3,minmax(0,1fr))}.featured-guide-grid .guide-card{flex-direction:column;min-height:300px;display:flex}.featured-guide-grid .guide-card .card-topline{margin-bottom:42px}.featured-guide-grid .guide-card h3{letter-spacing:-.035em;margin:0 0 16px;font-size:24px;line-height:1.22}.featured-guide-grid .guide-card p{margin:0;font-size:14px}.featured-guide-grid .guide-card strong{color:var(--accent);margin-top:auto;padding-top:22px;font-size:13px}.guide-article{max-width:900px}.guide-article article{max-width:760px;margin:52px auto 0}.guide-article h1{letter-spacing:-.055em;margin:0;font-size:clamp(42px,6vw,68px);line-height:1.02}.guide-copy-section{margin-top:46px}.guide-copy-section h2,.guide-related h2,.guide-sources h2,.guide-disclaimer h2{letter-spacing:-.025em;margin:0 0 12px;font-size:23px}.guide-copy-section p,.guide-copy-section li,.guide-disclaimer p{color:var(--ink-2);font-size:16px;line-height:1.8}.guide-copy-section p{margin:0 0 16px}.guide-copy-section ul{padding-left:24px}.guide-related,.guide-sources,.guide-disclaimer{border-top:1px solid var(--line);margin-top:52px;padding-top:32px}.guide-sources ul{padding-left:20px}.guide-sources li{color:var(--ink-2);margin:9px 0;line-height:1.55}.guide-sources a{color:var(--accent);text-underline-offset:3px;text-decoration:underline}.guide-reviewed{color:var(--muted)!important;margin-top:34px!important;font-size:12px!important}.intro-grid{grid-template-columns:.9fr 1.1fr;align-items:start;gap:90px;display:grid}.intro-grid>div:last-child{padding-top:32px}.intro-grid>div:last-child p{color:var(--ink-2);margin:0 0 20px;font-size:18px;line-height:1.75}.button-link{color:#fff;background:var(--accent);box-shadow:0 8px 20px var(--hero-glow);border-radius:10px;margin-top:14px;padding:15px 20px;font-size:13px;font-weight:700;transition:background .18s,transform .18s;display:inline-block}.button-link:hover{background:var(--accent-hover);transform:translateY(-1px)}.ad-slot{border:1px dashed var(--line-strong);color:#94a3b8;background:var(--surface);border-radius:12px;place-items:center;min-height:92px;margin-top:58px;display:grid}.ad-slot span{text-transform:uppercase;letter-spacing:.16em;font-size:9px}.directory-hero{color:var(--ink);background:linear-gradient(180deg, var(--market-wash) 0%, #fff 100%);text-align:center;border-bottom:1px solid var(--line);padding:84px 0 88px}.directory-hero .eyebrow{color:var(--accent)}.directory-hero h1,.category-hero h1,.info-page h1{letter-spacing:-.055em;margin:0;font-size:clamp(46px,6vw,72px);font-weight:720;line-height:1.04}.directory-hero>.shell>p:not(.eyebrow){color:var(--muted);margin:18px 0 32px}.directory-hero .search-wrap{margin-inline:auto}.alphabet-bar{z-index:15;border-bottom:1px solid var(--line);backdrop-filter:blur(16px);background:#fffffff0;position:sticky;top:76px}.alphabet-bar nav{justify-content:space-between;align-items:center;gap:8px;min-height:58px;display:flex;overflow-x:auto}.alphabet-bar a,.alphabet-bar span{text-align:center;flex:none;width:24px;font-size:12px;font-weight:700}.alphabet-bar a{color:var(--ink)}.alphabet-bar a:hover{color:var(--accent)}.alphabet-bar span{color:#cbd5e1}.directory-list{padding-top:70px;padding-bottom:110px}.letter-group{border-top:1px solid var(--line);grid-template-columns:100px 1fr;gap:30px;padding:36px 0;scroll-margin-top:150px;display:grid}.letter-group h2{color:var(--accent);margin:0;font-size:46px;font-weight:720}.letter-group>div{grid-template-columns:1fr 1fr;gap:12px;display:grid}.letter-group a{background:var(--white);border:1px solid var(--line);min-height:92px;box-shadow:var(--shadow-sm);border-radius:12px;grid-template-columns:1fr auto 18px;align-items:center;gap:15px;padding:18px;transition:border-color .18s,transform .18s;display:grid}.letter-group a:hover{border-color:var(--accent-border);transform:translateY(-2px)}.letter-group strong,.letter-group small{display:block}.letter-group strong{letter-spacing:-.02em;font-size:17px;font-weight:700}.letter-group small{color:var(--accent);margin-top:5px}.directory-category{max-width:130px;color:var(--muted);text-align:right;text-transform:uppercase;letter-spacing:.07em;font-size:10px;line-height:1.35}.letter-group b{color:var(--accent);font-weight:500}.category-hero{color:var(--ink);background:linear-gradient(180deg, var(--market-wash) 0%, #fff 100%);border-bottom:1px solid var(--line);padding:45px 0 76px}.category-hero .breadcrumbs{color:var(--muted);margin-bottom:70px}.category-hero .eyebrow{color:var(--accent)}.category-hero h1{max-width:880px}.category-hero>.shell>p:not(.eyebrow){max-width:680px;color:var(--muted);margin:22px 0;font-size:18px;line-height:1.7}.term-count{color:var(--accent);background:var(--accent-soft);border:1px solid var(--accent-border);text-transform:uppercase;letter-spacing:.1em;border-radius:999px;margin-top:8px;padding:7px 10px;font-size:10px;font-weight:700;display:inline-block}.category-term-list{padding-top:70px;padding-bottom:110px}.category-term-list>a{border:1px solid var(--line);box-shadow:var(--shadow-sm);border-radius:14px;grid-template-columns:270px 1fr 28px;align-items:center;gap:40px;margin-bottom:12px;padding:24px;transition:border-color .18s,transform .18s;display:grid}.category-term-list>a:hover{border-color:var(--accent-border);transform:translateY(-2px)}.category-term-list h2{letter-spacing:-.025em;margin:0;font-size:21px;font-weight:700}.category-term-list .thai{color:var(--accent);margin:6px 0 0;font-size:13px}.category-term-list .jurisdiction-line{margin:6px 0 0;font-size:10px}.category-term-list>a>p{color:var(--muted);margin:0;line-height:1.65}.category-term-list>a>span{color:var(--accent);font-size:20px}.info-page{padding:82px 0 110px}.info-shell{grid-template-columns:.85fr 1.15fr;align-items:start;gap:90px;display:grid}.info-page header{position:sticky;top:106px}.info-page article{max-width:700px;padding-top:18px}.info-page article>p,.info-page article li{color:var(--ink-2);font-size:16px;line-height:1.8}.info-page article .lead{color:var(--ink);letter-spacing:-.02em;margin-top:0;font-size:25px;font-weight:520;line-height:1.55}.info-page article h2{margin:42px 0 10px;font-size:17px}.info-callout{background:var(--accent-soft);border:1px solid var(--accent-border);border-radius:12px;justify-content:space-between;gap:20px;margin-top:48px;padding:24px;display:flex}.market-choice-grid{grid-template-columns:1fr 1fr;gap:12px;margin:30px 0 10px;display:grid}.market-choice-grid a{border:1px solid var(--line);box-shadow:var(--shadow-sm);border-radius:12px;grid-template-columns:36px 1fr;gap:4px 12px;padding:20px;display:grid}.market-choice-grid a:hover{border-color:var(--accent-border)}.market-choice-grid a>span{color:#fff;background:var(--accent);letter-spacing:.08em;border-radius:7px;grid-row:1/3;place-items:center;width:36px;height:30px;font-size:9px;font-weight:800;display:grid}.market-choice-grid strong{font-size:15px}.market-choice-grid small{color:var(--muted)}.info-callout a{color:var(--accent);font-weight:700}.correction-form{margin-top:38px}.correction-form>div{margin-bottom:21px}.correction-form label{margin-bottom:8px;font-size:13px;font-weight:650;display:block}.correction-form label span{color:var(--muted);font-weight:400}.correction-form input,.correction-form textarea{width:100%;color:var(--ink);background:var(--white);border:1px solid var(--line);border-radius:10px;outline:0;padding:14px 15px}.correction-form input:focus,.correction-form textarea:focus{border-color:#93b4f8;box-shadow:0 0 0 4px #2563eb14}.correction-form button{color:#fff;background:var(--accent);cursor:pointer;border:0;border-radius:10px;padding:15px 22px;font-size:13px;font-weight:700}.correction-form button:hover{background:var(--accent-hover)}.correction-form>p{color:var(--muted);font-size:11px}.botcheck{opacity:0!important;pointer-events:none!important;width:1px!important;height:1px!important;position:absolute!important;left:-9999px!important}.correction-success{color:var(--ink);background:#ecfdf5;border:1px solid #a7f3d0;border-radius:12px;outline:0;margin:28px 0 34px;padding:20px 22px}.correction-success strong,.correction-success span{display:block}.correction-success strong{margin-bottom:5px;font-size:14px}.correction-success span{color:var(--ink-2);font-size:13px;line-height:1.55}.term-page{min-height:70vh}.term-shell{grid-template-columns:minmax(0,760px) 260px;gap:90px;padding-top:42px;padding-bottom:110px;display:grid}.breadcrumbs{color:var(--muted);flex-wrap:wrap;grid-column:1/-1;gap:10px;font-size:12px;display:flex}.breadcrumbs a:hover{color:var(--accent)}.term-title{border-bottom:1px solid var(--line);padding:58px 0 45px}.term-title h1{max-width:720px;margin:0;font-size:clamp(46px,6vw,72px);line-height:1.02}.term-thai{color:var(--accent);margin:18px 0 0;font-size:25px}.jurisdiction-pill{color:var(--accent);background:var(--accent-soft);border:1px solid var(--accent-border);text-transform:uppercase;letter-spacing:.1em;border-radius:999px;margin:20px 0 0;padding:8px 11px;font-size:10px;font-weight:750;display:inline-block}.transliteration{color:var(--muted);margin:9px 0 0;font-size:13px}.definition-block{border-bottom:1px solid var(--line);padding:48px 0}.definition-label{color:var(--accent);text-transform:uppercase;letter-spacing:.16em;font-size:11px;font-weight:750}.definition-block>p:last-child{color:var(--ink-2);letter-spacing:-.025em;margin:15px 0 0;font-size:25px;font-weight:520;line-height:1.5}.buyer-note{background:var(--accent-soft);border:1px solid var(--accent-border);border-radius:14px;grid-template-columns:34px 1fr;gap:18px;margin:42px 0 48px;padding:26px 28px;display:grid}.buyer-note>span{border:1px solid var(--accent);width:28px;height:28px;color:var(--accent);border-radius:50%;place-items:center;font-style:normal;font-weight:700;display:grid}.buyer-note h2,.related-section h2{margin:1px 0 9px;font-size:15px}.buyer-note p{color:var(--ink-2);margin:0;line-height:1.7}.term-explainer{padding:6px 0 12px}.term-explainer-intro{color:var(--ink);letter-spacing:-.015em;margin:0 0 38px;font-size:21px;line-height:1.65}.term-explainer>section{margin:0 0 34px}.term-explainer h2{letter-spacing:-.025em;margin:0 0 10px;font-size:22px}.term-explainer p,.term-explainer li{color:var(--ink-2);font-size:16px;line-height:1.75}.term-explainer p{margin:0 0 14px}.term-explainer ul{margin:16px 0 0;padding-left:22px}.term-faqs{border-top:1px solid var(--line);padding-top:10px}.term-faqs details{border-bottom:1px solid var(--line)}.term-faqs summary{cursor:pointer;padding:17px 0;font-size:15px;font-weight:700}.term-faqs details p{margin:0;padding:0 0 18px}.guide-link-note{background:var(--accent-pale);border:1px solid var(--accent-border);border-radius:12px;margin:40px 0 48px;padding:22px 24px}.guide-link-note span{color:var(--accent);text-transform:uppercase;letter-spacing:.12em;margin-bottom:7px;font-size:10px;font-weight:750;display:block}.guide-link-note a{justify-content:space-between;gap:20px;font-size:15px;font-weight:700;display:flex}.guide-link-note b{color:var(--accent)}.related-section{padding-top:4px}.related-links{grid-template-columns:1fr 1fr;gap:10px;margin-top:14px;display:grid}.related-links a{background:var(--white);border:1px solid var(--line);box-shadow:var(--shadow-sm);border-radius:10px;justify-content:space-between;gap:20px;padding:15px 16px;font-size:14px;font-weight:650;display:flex}.related-links a:hover{border-color:var(--accent-border)}.related-links a span{color:var(--accent)}.source-note{border-top:1px solid var(--line);color:var(--muted);margin-top:50px;padding-top:22px;font-size:12px;line-height:1.6}.source-note p{margin:4px 0}.source-note a{text-underline-offset:3px;text-decoration:underline}.learning-note{background:var(--surface);border:1px solid var(--line);border-radius:12px;margin-top:46px;padding:22px 24px}.learning-note strong{margin-bottom:6px;font-size:14px;display:block}.learning-note p{color:var(--muted);margin:0;font-size:13px;line-height:1.6}.learning-note a{color:var(--accent);text-underline-offset:3px;font-weight:700;text-decoration:underline}.term-aside{border:1px solid var(--line);box-shadow:var(--shadow-sm);border-radius:14px;align-self:start;margin-top:130px;padding:22px;position:sticky;top:106px}.term-aside>p{color:var(--accent);text-transform:uppercase;letter-spacing:.13em;margin:0 0 12px;font-size:10px;font-weight:750}.term-aside a{border-bottom:1px solid var(--line);justify-content:space-between;gap:15px;padding:13px 0;font-size:13px;line-height:1.35;display:flex}.term-aside a:last-child{border-bottom:0}.term-aside a span{color:var(--accent)}.site-footer{color:var(--ink);border-top:1px solid var(--line);background:#fff;padding:62px 0 25px}.footer-grid{justify-content:space-between;gap:40px;padding-bottom:50px;display:flex}.footer-grid strong{letter-spacing:-.025em;font-size:21px;font-weight:720}.footer-market{color:var(--accent);text-transform:uppercase;letter-spacing:.14em;margin-bottom:10px;font-size:10px;font-weight:780;display:block}.footer-grid p{color:var(--muted);font-size:13px}.footer-links{color:var(--ink-2);flex-wrap:wrap;justify-content:flex-end;gap:26px;font-size:13px;display:flex}.footer-links a:hover{color:var(--accent)}.copyright{border-top:1px solid var(--line);color:#94a3b8;padding-top:22px;font-size:11px}.learning-crosslink{grid-template-columns:.9fr 1.1fr;align-items:start;gap:90px;display:grid}.learning-crosslink h2{letter-spacing:-.055em;margin:0;font-size:clamp(36px,4.5vw,54px);line-height:1.05}.learning-crosslink>div:last-child{padding-top:30px}.learning-crosslink>div:last-child p{color:var(--ink-2);margin:0 0 18px;font-size:18px;line-height:1.75}@media (width<=850px){.shell{width:min(100% - 32px,1160px)}.site-header nav{gap:2px}.site-header nav a:nth-child(3){display:none}.hero-layout{grid-template-columns:1fr;gap:46px;min-height:auto;padding-block:70px}.market-summary{max-width:520px}.term-grid,.category-grid,.featured-guide-grid{grid-template-columns:1fr 1fr}.country-grid{grid-template-columns:1fr}.trust-items{grid-template-columns:1fr;padding-block:12px}.trust-items span,.trust-items span:first-child,.trust-items span:last-child{border:0;padding:9px 0}.intro-grid,.learning-crosslink{grid-template-columns:1fr;gap:20px}.intro-grid>div:last-child{padding-top:0}.term-shell{grid-template-columns:1fr;gap:10px}.term-aside{margin-top:10px;position:static}.letter-group>div{grid-template-columns:1fr}.category-term-list>a{grid-template-columns:220px 1fr 20px;gap:25px}.info-shell{grid-template-columns:1fr;gap:30px}.info-page header{position:static}}@media (width<=580px){.jurisdiction-notice{padding:24px 0}.jurisdiction-notice-inner{gap:14px}.current-rule-notice{padding:24px 0}.current-rule-notice-inner{gap:14px}.market-bar-inner{min-height:32px}.current-market i,.current-market small,.market-bar a span{display:none}.header-inner{min-height:66px}.wordmark strong{font-size:15px}.site-header nav a:not(:nth-child(2)){display:none}.site-header nav a:nth-child(2){padding-inline:9px}.wordmark small{display:none}.hero-layout{gap:34px;padding-block:58px}.market-kicker{letter-spacing:.12em;margin-bottom:18px;font-size:9px}.market-summary{padding:24px}.hero-inner{min-height:500px;padding:72px 0 68px}.hero h1{font-size:clamp(22px,7vw,45px)}.hero-copy{font-size:16px}.search-field{border-radius:14px;min-height:64px;padding:0 15px}.search-field input{height:62px;padding-right:0;font-size:14px}.search-field kbd,.search-results em{display:none}.section{padding-block:72px}.section-heading{flex-direction:column;align-items:start}.term-grid,.category-grid,.guide-grid,.featured-guide-grid{grid-template-columns:1fr}.country-card{grid-template-columns:46px 1fr 18px;gap:17px;min-height:205px;padding:24px 20px}.country-code{width:46px;height:46px}.country-card h3{font-size:24px}.term-card{min-height:270px}.term-title{padding-top:42px}.definition-block>p:last-child{font-size:22px}.related-links{grid-template-columns:1fr}.buyer-note{grid-template-columns:28px 1fr;padding:22px 20px}.footer-grid,.footer-links{flex-direction:column}.footer-links{gap:14px}.alphabet-bar{top:70px}.alphabet-bar nav{justify-content:flex-start}.letter-group{grid-template-columns:52px 1fr;gap:10px}.letter-group h2{font-size:36px}.letter-group a{grid-template-columns:1fr 18px}.directory-category{display:none}.category-term-list>a{grid-template-columns:1fr 20px;gap:16px;padding:20px}.category-term-list>a>p{grid-area:2/1/auto/-1}.category-term-list>a>span{grid-area:1/2}.info-callout{flex-direction:column}.market-choice-grid{grid-template-columns:1fr}}
