.rsp{--rsp-navy:#071f2c;--rsp-navy-2:#0d3440;--rsp-teal:#067b72;--rsp-mint:#72d7c8;--rsp-orange:#e85d04;--rsp-ink:#0a2633;--rsp-muted:#58707a;--rsp-line:#d6e1e1;color:var(--rsp-ink);font-family:inherit;overflow:hidden}.rsp *{box-sizing:border-box}.rsp-shell{width:min(1180px,calc(100% - 2rem));margin-inline:auto}.rsp-hero{position:relative;padding:clamp(5rem,9vw,8rem) 0;background:var(--rsp-navy);color:#fff}.rsp-hero:after{content:"";position:absolute;inset:0;background:linear-gradient(110deg,rgba(6,31,43,.1),rgba(6,31,43,.86)),radial-gradient(circle at 82% 20%,rgba(114,215,200,.2),transparent 34%);pointer-events:none}.rsp-hero__grid{position:relative;z-index:1;display:grid;grid-template-columns:minmax(0,1.35fr) minmax(280px,.65fr);gap:clamp(3rem,8vw,8rem);align-items:center}.rsp-kicker{text-transform:uppercase;letter-spacing:.14em;font-size:.76rem!important;line-height:1.4;font-weight:900;color:var(--rsp-mint)!important;margin:0 0 .8rem}.rsp-hero h1{max-width:780px;font-size:clamp(2.7rem,6vw,5.7rem);line-height:.98;letter-spacing:-.055em;color:#fff;margin:0 0 1.3rem}.rsp-lead{max-width:720px;color:#c4d3d8;font-size:clamp(1.05rem,1.5vw,1.28rem);line-height:1.7}.rsp-actions{display:flex;gap:1.2rem;align-items:center;flex-wrap:wrap;margin-top:2rem}.rsp-button{display:inline-flex;justify-content:center;align-items:center;min-height:3.2rem;padding:.9rem 1.35rem;background:var(--rsp-orange);color:#fff!important;font-weight:900;text-decoration:none}.rsp-button:hover,.rsp-button:focus-visible{background:#b94400}.rsp-text-link{color:#fff!important;font-weight:800;text-decoration:none;border-bottom:1px solid rgba(255,255,255,.5);padding:.5rem 0}.rsp-hero__panel{border-left:1px solid rgba(255,255,255,.35);padding-left:clamp(1.5rem,4vw,3rem);display:grid;gap:.45rem}.rsp-hero__panel p{color:var(--rsp-mint);font-weight:800;text-transform:uppercase;letter-spacing:.12em;font-size:.78rem}.rsp-hero__panel strong{font-size:clamp(1.75rem,3vw,3rem);line-height:1.05;margin-top:.7rem}.rsp-hero__panel span{color:#d4e1e5;line-height:1.55}.rsp-hero__panel small{color:#9eb2ba;line-height:1.5;margin-top:1rem}.rsp-section{padding:clamp(4rem,7vw,7rem) 0;background:#fff}.rsp-section--soft{background:#f1f6f5}.rsp-section--navy{background:var(--rsp-navy);color:#fff}.rsp-intro-grid,.rsp-compliance-grid,.rsp-doc-grid,.rsp-faq-grid{display:grid;grid-template-columns:minmax(250px,.72fr) minmax(0,1.28fr);gap:clamp(3rem,9vw,9rem);align-items:start}.rsp h2{font-size:clamp(2.1rem,4.6vw,4.2rem);line-height:1.02;letter-spacing:-.05em;color:inherit;margin:0}.rsp-prose p,.rsp-heading>p,.rsp-intro-grid>div>p,.rsp-compliance-grid>div>p,.rsp-doc-grid>div>p{font-size:clamp(1rem,1.35vw,1.18rem);line-height:1.75;color:var(--rsp-muted);max-width:70ch}.rsp-prose p:first-child{margin-top:0}.rsp-heading{max-width:800px;margin-bottom:clamp(2.5rem,5vw,4rem)}.rsp-heading h2{margin-bottom:1rem}.rsp-section--navy .rsp-heading>p,.rsp-section--navy .rsp-process p{color:#b9cbd1}.rsp-service-list{border-top:1px solid #bfd0cf}.rsp-service-list article{display:grid;grid-template-columns:4rem minmax(0,1fr);padding:clamp(1.4rem,3vw,2.2rem) 0;border-bottom:1px solid #bfd0cf}.rsp-service-list article>span,.rsp-process li>span{color:var(--rsp-orange);font-weight:900;font-size:1.1rem}.rsp-service-list h3,.rsp-process h3,.rsp-two-up h3,.rsp-doc-grid h3{margin:0 0 .5rem;font-size:clamp(1.25rem,2vw,1.7rem);color:inherit}.rsp-service-list p,.rsp-two-up p{margin:0 0 .8rem;line-height:1.65;color:var(--rsp-muted)}.rsp-service-list a{color:var(--rsp-teal);font-weight:800;text-decoration:underline;text-underline-offset:.25rem}.rsp-data-list{border-top:1px solid var(--rsp-line)}.rsp-data-list article{display:grid;grid-template-columns:minmax(150px,.6fr) minmax(0,1.4fr);gap:2rem;padding:1.35rem 0;border-bottom:1px solid var(--rsp-line)}.rsp-data-list b{font-size:1.05rem}.rsp-data-list span{color:var(--rsp-muted);line-height:1.6}.rsp-process{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:2rem;margin:0;padding:0;list-style:none}.rsp-process li{border-top:1px solid #49606a;padding-top:1.5rem}.rsp-process h3{margin-top:1rem}.rsp-two-up{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:1px;background:#c9d7d6;border:1px solid #c9d7d6}.rsp-two-up article{background:#fff;padding:clamp(1.5rem,4vw,3rem)}.rsp-two-up article>span{color:var(--rsp-teal);font-size:.77rem;text-transform:uppercase;letter-spacing:.12em;font-weight:900}.rsp-doc-grid>div:last-child{border-top:1px solid var(--rsp-line)}.rsp-doc-grid h3{margin-top:2rem}.rsp-checks{margin:0;padding:0;list-style:none}.rsp-checks li{position:relative;padding:.9rem 0 .9rem 2rem;border-bottom:1px solid var(--rsp-line);line-height:1.55}.rsp-checks li:before{content:'✓';position:absolute;left:0;color:var(--rsp-teal);font-weight:900}.rsp-faqs{border-top:1px solid var(--rsp-line)}.rsp-faqs details{border-bottom:1px solid var(--rsp-line);padding:1.25rem 0}.rsp-faqs summary{cursor:pointer;font-size:1.08rem;font-weight:850;color:var(--rsp-ink);list-style:none;padding-right:2rem;position:relative}.rsp-faqs summary::-webkit-details-marker{display:none}.rsp-faqs summary:after{content:'+';position:absolute;right:.2rem;color:var(--rsp-orange);font-size:1.4rem}.rsp-faqs details[open] summary:after{content:'−'}.rsp-faqs p{color:var(--rsp-muted);line-height:1.65;margin:.9rem 2rem 0 0}.rsp-contact{padding:clamp(3rem,6vw,5rem) 0;background:var(--rsp-orange);color:#fff}.rsp-contact__inner{display:flex;align-items:center;justify-content:space-between;gap:3rem}.rsp-contact h2{max-width:760px}.rsp-contact p{color:#fff;line-height:1.65}.rsp-contact .rsp-kicker{color:#ffe0cc!important}.rsp-button--light{background:#fff;color:var(--rsp-ink)!important;flex:0 0 auto}.rsp-button--light:hover,.rsp-button--light:focus-visible{background:var(--rsp-navy);color:#fff!important}.rsp a:focus-visible,.rsp summary:focus-visible{outline:3px solid #ffb066;outline-offset:4px}
@media(max-width:900px){.rsp-hero__grid,.rsp-intro-grid,.rsp-compliance-grid,.rsp-doc-grid,.rsp-faq-grid{grid-template-columns:1fr;gap:2.5rem}.rsp-hero__panel{border-left:0;border-top:1px solid rgba(255,255,255,.35);padding:2rem 0 0}.rsp-process{grid-template-columns:repeat(2,minmax(0,1fr))}.rsp-contact__inner{align-items:flex-start;flex-direction:column}}
@media(max-width:620px){.rsp-shell{width:min(100% - 1.25rem,1180px)}.rsp-hero{padding:4rem 0}.rsp-section{padding:3.5rem 0}.rsp-process,.rsp-two-up{grid-template-columns:1fr}.rsp-data-list article{grid-template-columns:1fr;gap:.45rem}.rsp-service-list article{grid-template-columns:3rem minmax(0,1fr)}.rsp-button,.rsp-actions .rsp-button{width:100%}.rsp-contact .rsp-button{width:100%}}
@media(prefers-reduced-motion:reduce){.rsp *{scroll-behavior:auto!important;transition:none!important}}

/* Tax Residency Certificate: January 2025 archived copy, presentation only. */
.rsp--trc-archive .rsp-hero--archive{padding:0;min-height:clamp(430px,58vw,680px);display:grid;align-items:stretch;background:#061d29}.rsp--trc-archive .rsp-hero--archive:after{background:linear-gradient(90deg,#061d29 0%,rgba(6,29,41,.94) 42%,rgba(6,29,41,.28) 100%)}.rsp--trc-archive .rsp-hero--archive .rsp-hero__grid{grid-template-columns:minmax(0,.92fr) minmax(420px,1.08fr);gap:0;width:min(1440px,100%);min-height:inherit}.rsp--trc-archive .rsp-hero__copy{position:relative;z-index:2;align-self:center;padding:clamp(4rem,8vw,8rem) clamp(1.5rem,5vw,5rem)}.rsp--trc-archive .rsp-hero h1{font-size:clamp(3rem,6vw,6.2rem);max-width:780px}.rsp--trc-archive .rsp-breadcrumb{display:flex;align-items:center;gap:.65rem;flex-wrap:wrap;margin-bottom:1.5rem;color:#bcd0d7;font-weight:700}.rsp--trc-archive .rsp-breadcrumb a{color:var(--rsp-mint)!important;text-decoration:none}.rsp--trc-archive .rsp-hero__visual{position:absolute;z-index:0;inset:0 0 0 42%;overflow:hidden}.rsp--trc-archive .rsp-hero__visual img{width:100%;height:100%;object-fit:cover;object-position:center;filter:saturate(.8)}.rsp--trc-archive .rsp-prose a{color:var(--rsp-teal);font-weight:800;text-decoration:underline;text-underline-offset:.2em}.rsp--trc-archive .rsp-media-grid{display:grid;grid-template-columns:minmax(320px,.8fr) minmax(0,1.2fr);gap:clamp(2.5rem,7vw,7rem);align-items:center}.rsp--trc-archive .rsp-media-grid--reverse{grid-template-columns:minmax(0,1.15fr) minmax(320px,.85fr)}.rsp--trc-archive .rsp-media-grid__visual{min-height:clamp(350px,44vw,580px);overflow:hidden;background:#dce8e6}.rsp--trc-archive .rsp-media-grid__visual img{display:block;width:100%;height:100%;object-fit:cover}.rsp--trc-archive .rsp-media-grid__visual--contain{min-height:420px;background:#0c2c38;border:1px solid rgba(255,255,255,.16);padding:clamp(1.5rem,4vw,3.5rem)}.rsp--trc-archive .rsp-media-grid__visual--contain img{object-fit:contain}.rsp--trc-archive .rsp-checks--benefits{margin-top:2rem;border-top:1px solid #bfd0cf}.rsp--trc-archive .rsp-checks--benefits li{font-size:1.05rem;padding-block:1.1rem}.rsp--trc-archive .rsp-requirement-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:1px;background:var(--rsp-line);border:1px solid var(--rsp-line)}.rsp--trc-archive .rsp-requirement-grid article{display:grid;grid-template-columns:2.4rem minmax(0,1fr);gap:1rem;align-items:start;background:#fff;padding:clamp(1.25rem,3vw,2rem)}.rsp--trc-archive .rsp-requirement-grid__wide{grid-column:1/-1}.rsp--trc-archive .rsp-requirement-grid article>span{display:grid;place-items:center;width:2.2rem;height:2.2rem;border-radius:50%;background:#dff5ef;color:var(--rsp-teal);font-weight:900}.rsp--trc-archive .rsp-requirement-grid p{margin:.3rem 0 0;line-height:1.55;font-weight:700}.rsp--trc-archive .rsp-individual-list{margin-top:2rem;border-top:1px solid #49606a}.rsp--trc-archive .rsp-individual-list article{display:grid;grid-template-columns:3rem minmax(0,1fr);gap:1rem;padding:1.4rem 0;border-bottom:1px solid #49606a}.rsp--trc-archive .rsp-individual-list span{color:var(--rsp-orange);font-weight:900}.rsp--trc-archive .rsp-individual-list h3{margin:0;color:#fff;font-size:clamp(1.05rem,1.7vw,1.35rem);line-height:1.4}.rsp--trc-archive .rsp-spectrum{display:grid;grid-template-columns:minmax(320px,.85fr) minmax(0,1.15fr);gap:clamp(2.5rem,7vw,7rem);align-items:stretch}.rsp--trc-archive .rsp-spectrum__visual{min-height:440px;overflow:hidden}.rsp--trc-archive .rsp-spectrum__visual img{width:100%;height:100%;object-fit:cover}.rsp--trc-archive .rsp-spectrum__content{align-self:center}.rsp--trc-archive .rsp-spectrum__content p{font-size:clamp(1rem,1.35vw,1.16rem);line-height:1.75;color:var(--rsp-muted);margin:1.5rem 0 2rem}
@media(max-width:900px){.rsp--trc-archive .rsp-hero--archive .rsp-hero__grid,.rsp--trc-archive .rsp-media-grid,.rsp--trc-archive .rsp-media-grid--reverse,.rsp--trc-archive .rsp-spectrum{grid-template-columns:1fr}.rsp--trc-archive .rsp-hero__visual{inset:0}.rsp--trc-archive .rsp-hero--archive:after{background:linear-gradient(90deg,rgba(6,29,41,.97),rgba(6,29,41,.68))}.rsp--trc-archive .rsp-media-grid__visual{min-height:360px}.rsp--trc-archive .rsp-media-grid--reverse .rsp-media-grid__visual{order:-1}}
@media(max-width:620px){.rsp--trc-archive .rsp-hero--archive{min-height:430px}.rsp--trc-archive .rsp-hero__copy{padding:4.25rem .75rem}.rsp--trc-archive .rsp-hero h1{font-size:clamp(2.55rem,13vw,3.8rem)}.rsp--trc-archive .rsp-breadcrumb{font-size:.84rem}.rsp--trc-archive .rsp-requirement-grid{grid-template-columns:1fr}.rsp--trc-archive .rsp-requirement-grid__wide{grid-column:auto}.rsp--trc-archive .rsp-media-grid__visual,.rsp--trc-archive .rsp-spectrum__visual{min-height:280px}.rsp--trc-archive .rsp-media-grid__visual--contain{min-height:300px}.rsp--trc-archive .rsp-spectrum__content .rsp-button{width:100%}}

/* Tax Residency Certificate: premium UAE service-page presentation. */
.rsp--trc-archive{--trc-cream:#f5f2ec;--trc-paper:#fffefa;--trc-rule:#c9d8d8;--trc-orange:#e85d04;background:var(--trc-paper)}
.rsp--trc-archive .rsp-hero--archive{min-height:640px;padding:0;display:grid;align-items:stretch;background:#061d29;isolation:isolate}
.rsp--trc-archive .rsp-hero--archive:after{z-index:-1;background:linear-gradient(90deg,rgba(6,29,41,.98) 0%,rgba(6,29,41,.9) 40%,rgba(6,29,41,.32) 68%,rgba(6,29,41,.68) 100%)}
.rsp--trc-archive .rsp-hero--archive .rsp-hero__grid{grid-template-columns:minmax(0,1fr) minmax(320px,360px);gap:clamp(3rem,6vw,5rem);width:min(1200px,calc(100% - 3rem));min-height:inherit;padding-block:clamp(3.25rem,6vw,5rem);align-items:center}
.rsp--trc-archive .rsp-hero__visual{z-index:-2;inset:0;position:absolute}
.rsp--trc-archive .rsp-hero__visual img{width:100%;height:100%;object-fit:cover;object-position:center 42%;filter:saturate(.78) contrast(1.02)}
.rsp--trc-archive .rsp-hero__copy{padding:0;align-self:center}
.rsp--trc-archive .rsp-breadcrumb{margin:0 0 1.25rem;color:#d3e0e3;font-size:.84rem;letter-spacing:.01em}
.rsp--trc-archive .rsp-breadcrumb a{color:#8be1d4!important}
.rsp--trc-archive .rsp-hero h1{max-width:620px;margin:0;font-family:Marcellus,Georgia,serif;font-size:clamp(3.45rem,5.5vw,5.6rem);font-weight:400;line-height:.96;letter-spacing:-.05em;text-wrap:balance}
.rsp--trc-archive .rsp-hero-form{position:relative;background:rgba(255,254,250,.98);color:var(--rsp-ink);padding:1.25rem;border-top:4px solid var(--trc-orange);box-shadow:0 28px 80px rgba(0,0,0,.3)}
.rsp--trc-archive .rsp-hero-form__eyebrow{margin:0 0 .55rem;color:var(--rsp-teal);font-size:.76rem;font-weight:900;letter-spacing:.14em;line-height:1.4;text-transform:uppercase}
.rsp--trc-archive .rsp-hero-form h2{margin:0 0 .9rem;color:var(--rsp-ink);font-family:Jost,Arial,sans-serif;font-size:clamp(1.45rem,2vw,1.75rem);font-weight:600;line-height:1.12;letter-spacing:-.025em}
.rsp--trc-archive .rsp-hero-form form{display:grid;gap:.55rem}
.rsp--trc-archive .rsp-hero-form__row{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:.65rem}
.rsp--trc-archive .rsp-hero-form label{display:block;margin:0;color:#153443;font-size:.75rem;font-weight:700;line-height:1.3}
.rsp--trc-archive .rsp-hero-form label>span{color:var(--trc-orange);margin-left:.16rem}
.rsp--trc-archive .rsp-hero-form input,.rsp--trc-archive .rsp-hero-form select,.rsp--trc-archive .rsp-hero-form textarea{display:block;width:100%;min-width:0;margin:.3rem 0 0;border:1px solid #b8c8c9;border-radius:0;background:#fff;color:var(--rsp-ink);font:inherit;font-size:16px;font-weight:500;line-height:1.35;box-shadow:none;transition:border-color .18s ease,box-shadow .18s ease}
.rsp--trc-archive .rsp-hero-form input,.rsp--trc-archive .rsp-hero-form select{height:44px;padding:.62rem .7rem}
.rsp--trc-archive .rsp-hero-form textarea{min-height:64px;padding:.62rem .7rem;resize:vertical}
.rsp--trc-archive .rsp-hero-form input:focus,.rsp--trc-archive .rsp-hero-form select:focus,.rsp--trc-archive .rsp-hero-form textarea:focus{outline:0;border-color:var(--rsp-teal);box-shadow:0 0 0 3px rgba(6,123,114,.14)}
.rsp--trc-archive .rsp-hero-form .iti{display:block;width:100%;margin:.3rem 0 0!important}
.rsp--trc-archive .rsp-hero-form .iti input{padding-left:92px!important}
.rsp--trc-archive .rsp-hero-form__phone-error{display:none;margin:.1rem 0 0;color:#a93917;font-size:.74rem;font-weight:600}
.rsp--trc-archive .rsp-hero-form__turnstile{min-height:65px;overflow:hidden}
.rsp--trc-archive .rsp-hero-form button{display:flex;align-items:center;justify-content:space-between;gap:1rem;width:100%;min-height:46px;margin:0;padding:.72rem .9rem;border:0;border-radius:0;background:var(--trc-orange);color:#fff;font:inherit;font-size:.86rem;font-weight:800;letter-spacing:.01em;cursor:pointer;transition:background-color .18s ease,transform .18s ease}
.rsp--trc-archive .rsp-hero-form button span{font-size:1.2rem}
.rsp--trc-archive .rsp-hero-form button:hover{background:#bd4800;transform:translateY(-1px)}
.rsp--trc-archive .rsp-hero-form button:focus-visible{outline:3px solid #ffb066;outline-offset:3px}

.rsp--trc-archive .rsp-section{padding:clamp(4.5rem,8vw,8rem) 0}
.rsp--trc-archive .rsp-section--soft{background:var(--trc-cream)}
.rsp--trc-archive .rsp-intro-grid{grid-template-columns:minmax(260px,.75fr) minmax(0,1.25fr);gap:clamp(3rem,8vw,8rem)}
.rsp--trc-archive h2{font-family:Marcellus,Georgia,serif;font-weight:400;letter-spacing:-.045em;text-wrap:balance}
.rsp--trc-archive .rsp-intro-grid h2{position:relative;padding-top:1.25rem}
.rsp--trc-archive .rsp-intro-grid h2:before{content:"";position:absolute;top:0;left:0;width:4.5rem;height:3px;background:var(--trc-orange)}
.rsp--trc-archive .rsp-prose p{margin:0;font-size:clamp(1.08rem,1.45vw,1.25rem);line-height:1.82}
.rsp--trc-archive .rsp-media-grid{grid-template-columns:minmax(320px,.9fr) minmax(0,1.1fr);gap:clamp(3rem,8vw,8rem)}
.rsp--trc-archive .rsp-media-grid__visual{min-height:unset;aspect-ratio:4/5;background:#dce8e6;box-shadow:20px 20px 0 #dce8e6}
.rsp--trc-archive .rsp-media-grid__visual img{object-position:center}
.rsp--trc-archive .rsp-checks--benefits{margin-top:2.25rem;border-top:1px solid #9fb5b5}
.rsp--trc-archive .rsp-checks--benefits li{min-height:64px;padding:1.15rem 0 1.15rem 2.65rem;border-color:#bdcdcc;font-size:1.05rem;font-weight:600;line-height:1.45}
.rsp--trc-archive .rsp-checks--benefits li:before{top:1rem;display:grid;place-items:center;width:1.55rem;height:1.55rem;border:1px solid var(--rsp-teal);border-radius:50%;font-size:.8rem}
.rsp--trc-archive .rsp-heading{max-width:720px;margin-bottom:clamp(2.5rem,5vw,4rem)}
.rsp--trc-archive .rsp-requirement-grid{grid-template-columns:repeat(2,minmax(0,1fr));gap:0;border-width:1px 0 0;background:transparent}
.rsp--trc-archive .rsp-requirement-grid article{min-height:128px;padding:clamp(1.4rem,2.5vw,2rem) clamp(1rem,3vw,2.5rem);border-bottom:1px solid var(--rsp-line);background:transparent}
.rsp--trc-archive .rsp-requirement-grid article:nth-child(odd){border-right:1px solid var(--rsp-line);padding-left:0}
.rsp--trc-archive .rsp-requirement-grid article:nth-child(even){padding-right:0}
.rsp--trc-archive .rsp-requirement-grid__wide{grid-column:1/-1!important;border-right:0!important;padding-left:0!important;padding-right:0!important}
.rsp--trc-archive .rsp-requirement-grid article>span{border-radius:0;background:var(--rsp-navy);color:#fff}
.rsp--trc-archive .rsp-requirement-grid p{font-weight:600;line-height:1.62}
.rsp--trc-archive .rsp-section--navy{position:relative;background:#071f2c}
.rsp--trc-archive .rsp-section--navy:before{content:"";position:absolute;top:0;bottom:0;left:50%;width:1px;background:rgba(255,255,255,.11)}
.rsp--trc-archive .rsp-media-grid--reverse{grid-template-columns:minmax(0,1.08fr) minmax(320px,.92fr)}
.rsp--trc-archive .rsp-section--navy .rsp-media-grid__visual--contain{min-height:0;aspect-ratio:4/3;padding:0;box-shadow:14px 14px 0 rgba(114,215,200,.12);background:#0c2c38}
.rsp--trc-archive .rsp-section--navy .rsp-media-grid__visual--contain img{object-fit:cover;object-position:center 22%}
.rsp--trc-archive .rsp-individual-list{margin-top:2.5rem}
.rsp--trc-archive .rsp-individual-list article{grid-template-columns:3.5rem minmax(0,1fr);padding:1.3rem 0}
.rsp--trc-archive .rsp-individual-list h3{font-weight:500}
.rsp--trc-archive .rsp-spectrum{grid-template-columns:minmax(320px,.78fr) minmax(0,1.22fr);gap:clamp(3rem,8vw,8rem)}
.rsp--trc-archive .rsp-spectrum__visual{min-height:unset;aspect-ratio:4/4.5;position:relative}
.rsp--trc-archive .rsp-spectrum__visual:after{content:"";position:absolute;inset:1rem -1rem -1rem 1rem;border:1px solid var(--rsp-teal);z-index:-1}
.rsp--trc-archive .rsp-spectrum__content p{font-size:clamp(1.05rem,1.35vw,1.18rem);line-height:1.82}

@media(max-width:980px){
  .rsp--trc-archive .rsp-hero--archive{min-height:auto}
  .rsp--trc-archive .rsp-hero--archive .rsp-hero__grid{grid-template-columns:minmax(0,1fr) minmax(310px,350px);width:min(100% - 2rem,1180px);gap:2rem;padding-block:4rem}
  .rsp--trc-archive .rsp-hero h1{font-size:clamp(3.2rem,7vw,5rem)}
}

/* Corporate Tax root page — March 2025 UAE content, redesigned October 2026 */
.rsp--ct-archive {
  --ct-ink: #071f2b;
  --ct-navy: #062736;
  --ct-navy-soft: #0d3541;
  --ct-teal: #116b68;
  --ct-orange: #ef6b24;
  --ct-paper: #f5f5f0;
  --ct-warm: #f7eee6;
  --ct-line: #cad5d3;
  color: var(--ct-ink);
  background: #fff;
  overflow: clip;
}

.rsp--ct-archive *,
.rsp--ct-archive *::before,
.rsp--ct-archive *::after { box-sizing: border-box; }
.rsp--ct-archive a { color: inherit; text-underline-offset: .18em; }
.rsp--ct-archive a:hover { color: var(--ct-orange); }
.rsp--ct-archive a:focus-visible,
.rsp--ct-archive summary:focus-visible,
.rsp--ct-archive .rsp-button:focus-visible { outline: 3px solid #f4a261; outline-offset: 4px; }
.rsp--ct-archive h1,
.rsp--ct-archive h2,
.rsp--ct-archive h3,
.rsp--ct-archive p { margin-top: 0; }
.rsp--ct-archive h2 { font-size: clamp(2rem, 4vw, 4.6rem); line-height: .98; letter-spacing: -.045em; }
.rsp--ct-archive h3 { font-size: clamp(1.25rem, 2vw, 1.75rem); line-height: 1.15; }
.rsp--ct-archive p,
.rsp--ct-archive li,
.rsp--ct-archive td,
.rsp--ct-archive th { font-size: clamp(1rem, 1.25vw, 1.15rem); line-height: 1.65; }
.rsp--ct-archive .rsp-shell { width: min(1180px, calc(100% - 48px)); margin-inline: auto; }
.rsp--ct-archive .rsp-kicker { color: var(--ct-orange); font-size: .78rem; font-weight: 800; letter-spacing: .16em; text-transform: uppercase; }
.rsp--ct-archive .rsp-button { display: inline-flex; align-items: center; justify-content: center; min-height: 50px; padding: .8rem 1.4rem; border: 1px solid var(--ct-orange); background: var(--ct-orange); color: #fff; font-weight: 800; text-decoration: none; transition: background-color .2s ease, color .2s ease, border-color .2s ease; }
.rsp--ct-archive .rsp-button:hover { background: transparent; color: var(--ct-orange); }
.rsp--ct-archive .rsp-button--light { background: #fff; border-color: #fff; color: var(--ct-ink); }
.rsp--ct-archive .rsp-button--light:hover { background: transparent; color: #fff; }

.rsp-ct-hero { min-height: 690px; display: grid; grid-template-columns: minmax(0, 1.03fr) minmax(420px, .97fr); background: var(--ct-navy); color: #fff; }
.rsp-ct-hero__copy { display: flex; flex-direction: column; justify-content: center; padding: clamp(5rem, 8vw, 9rem) clamp(2rem, 6.5vw, 8rem); }
.rsp-ct-breadcrumb { display: flex; flex-wrap: wrap; gap: .6rem; margin-bottom: clamp(2rem, 5vh, 4rem); color: #aec2c8; font-size: .82rem; }
.rsp-ct-hero h1 { max-width: 760px; margin-bottom: 1.4rem; color: #fff; font-family: Georgia, 'Times New Roman', serif; font-size: clamp(3.3rem, 6.8vw, 7rem); font-weight: 400; line-height: .94; letter-spacing: -.055em; }
.rsp-ct-hero__lead { max-width: 720px; margin-bottom: 1rem; color: #fff !important; font-size: clamp(1.25rem, 2vw, 1.75rem) !important; line-height: 1.35 !important; }
.rsp-ct-hero__copy > p:not(.rsp-kicker):not(.rsp-ct-hero__lead) { max-width: 720px; color: #b9cbd0; }
.rsp-ct-hero .rsp-button { align-self: flex-start; margin-top: 1rem; }
.rsp-ct-hero__visual { position: relative; min-height: 620px; overflow: hidden; }
.rsp-ct-hero__visual > img { width: 100%; height: 100%; object-fit: cover; object-position: center; filter: saturate(.9) contrast(1.03); }
.rsp-ct-hero__rates { position: absolute; right: 0; bottom: 0; left: 0; display: grid; grid-template-columns: 1fr 1fr; background: rgba(6, 39, 54, .94); }
.rsp-ct-hero__rates div { min-height: 150px; display: grid; grid-template-columns: auto 1fr; align-items: center; gap: 1rem; padding: 1.6rem; border-top: 1px solid rgba(255,255,255,.24); }
.rsp-ct-hero__rates div + div { border-left: 1px solid rgba(255,255,255,.24); }
.rsp-ct-hero__rates strong { color: #ff985b; font-size: clamp(2.5rem, 5vw, 4.25rem); line-height: 1; }
.rsp-ct-hero__rates span { color: #d9e4e6; font-size: .9rem; line-height: 1.4; }

.rsp-ct-section { padding-block: clamp(4.5rem, 9vw, 8.5rem); }
.rsp-ct-heading { display: grid; grid-template-columns: 64px minmax(0, 1fr); gap: 1.25rem; align-items: start; margin-bottom: clamp(2.5rem, 5vw, 4.5rem); }
.rsp-ct-heading h2 { max-width: 900px; margin-bottom: 1rem; }
.rsp-ct-heading p { max-width: 800px; color: #50656d; }
.rsp-ct-index { color: var(--ct-orange); font-size: .82rem; font-weight: 900; letter-spacing: .14em; }
.rsp-ct-section--paper { background: var(--ct-paper); }
.rsp-ct-rate-grid { display: grid; grid-template-columns: 1.2fr .8fr; gap: 1.25rem; align-items: stretch; }
.rsp-ct-rate-grid > article { padding: clamp(1.5rem, 3vw, 2.6rem); background: #fff; border-top: 4px solid var(--ct-teal); box-shadow: 0 18px 60px rgba(7,31,43,.07); }
.rsp-ct-rate-grid h3 { min-height: 2.4em; margin-bottom: 1.5rem; }
.rsp-ct-table-wrap { overflow-x: auto; }
.rsp-ct-table-wrap table { width: 100%; min-width: 480px; border-collapse: collapse; }
.rsp-ct-table-wrap th { padding: .9rem; background: var(--ct-navy); color: #fff; text-align: left; }
.rsp-ct-table-wrap td { padding: 1rem .9rem; border-bottom: 1px solid var(--ct-line); vertical-align: top; }
.rsp-ct-table-wrap td:last-child { color: var(--ct-teal); }

.rsp-ct-split { display: grid; grid-template-columns: minmax(260px, .75fr) minmax(0, 1.25fr); gap: clamp(3rem, 8vw, 8rem); align-items: start; }
.rsp-ct-sticky-heading { position: sticky; top: 110px; }
.rsp-ct-sticky-heading .rsp-ct-index { display: block; margin-bottom: 1.5rem; }
.rsp-ct-sticky-heading h2 { margin-bottom: 1.5rem; }
.rsp-ct-sticky-heading p { color: #526973; }
.rsp-ct-timeline > p { margin-bottom: 1.3rem; color: var(--ct-teal); text-transform: uppercase; letter-spacing: .08em; }
.rsp-ct-timeline article { display: grid; grid-template-columns: 52px 1fr; gap: 1.1rem; padding: 1.65rem 0; border-top: 1px solid var(--ct-line); }
.rsp-ct-timeline article:last-child { border-bottom: 1px solid var(--ct-line); }
.rsp-ct-timeline article span { width: 42px; height: 42px; display: grid; place-items: center; background: var(--ct-navy); color: #fff; font-weight: 900; text-transform: uppercase; }

.rsp-ct-section--navy { background: var(--ct-navy); color: #fff; }
.rsp-ct-heading--light p { color: #adc2c7; }
.rsp-ct-exemption-grid { display: grid; grid-template-columns: 1fr 1fr; gap: 1px; background: #3b5861; border: 1px solid #3b5861; }
.rsp-ct-exemption-grid article { padding: clamp(1.7rem, 4vw, 3.5rem); background: var(--ct-navy-soft); }
.rsp-ct-exemption-grid article:first-child { background: #fff; color: var(--ct-ink); }
.rsp-ct-exemption-grid p { color: #91adb4; }
.rsp-ct-exemption-grid article:first-child p { color: #597078; }
.rsp-ct-exemption-grid ul { margin: 1.5rem 0 0; padding: 0; list-style: none; }
.rsp-ct-exemption-grid li { position: relative; padding: .75rem 0 .75rem 1.7rem; border-top: 1px solid currentColor; border-color: rgba(129,157,164,.32); }
.rsp-ct-exemption-grid li::before { content: '✓'; position: absolute; left: 0; color: var(--ct-orange); font-weight: 900; }
.rsp-ct-exempt-income { display: grid; grid-template-columns: .8fr 1.2fr; gap: clamp(2rem, 7vw, 6rem); margin-top: clamp(3.5rem, 6vw, 6rem); padding-top: 2rem; border-top: 1px solid #3b5861; }
.rsp-ct-exempt-income p { color: #adc2c7; }
.rsp-ct-exempt-income ol { margin: 0; padding: 0; list-style: none; counter-reset: income; }
.rsp-ct-exempt-income li { position: relative; padding: 1.1rem 0 1.1rem 3rem; border-bottom: 1px solid #3b5861; counter-increment: income; }
.rsp-ct-exempt-income li::before { content: counter(income, decimal-leading-zero); position: absolute; left: 0; color: #7bd3cc; font-size: .78rem; font-weight: 900; }

.rsp-ct-section--warm { background: var(--ct-warm); }
.rsp-ct-relief-grid { display: grid; grid-template-columns: .8fr 1.2fr; gap: clamp(1rem, 4vw, 3rem); }
.rsp-ct-relief-grid article { padding: clamp(1.7rem, 4vw, 3.5rem); background: #fff; border-top: 4px solid var(--ct-orange); }
.rsp-ct-relief-grid h2 { margin: 1.5rem 0; font-size: clamp(2rem, 3.6vw, 3.8rem); }
.rsp-ct-relief-grid p:last-child { margin-bottom: 0; }

.rsp-ct-ledger { border-top: 1px solid var(--ct-line); }
.rsp-ct-ledger article { display: grid; grid-template-columns: minmax(180px, .65fr) minmax(0, 1.35fr); gap: 2rem; padding: 2rem 0; border-bottom: 1px solid var(--ct-line); }
.rsp-ct-ledger h3 { margin: 0; }
.rsp-ct-ledger p:last-child,
.rsp-ct-ledger ol:last-child { margin-bottom: 0; }
.rsp-ct-ledger ol { grid-column: 2; margin-top: -.8rem; padding-left: 1.2rem; }

.rsp-ct-video { background: #e8efed; }
.rsp-ct-video header { display: grid; grid-template-columns: 64px minmax(0, 900px); gap: 1.25rem; align-items: start; margin-bottom: 2.5rem; }
.rsp-ct-video__frame { position: relative; aspect-ratio: 16 / 9; overflow: hidden; background: var(--ct-navy); }
.rsp-ct-video__frame iframe { position: absolute; inset: 0; width: 100%; height: 100%; border: 0; }

.rsp-ct-faq { background: #fff; }
.rsp--ct-archive .rsp-faqs details { border-top: 1px solid var(--ct-line); }
.rsp--ct-archive .rsp-faqs details:last-child { border-bottom: 1px solid var(--ct-line); }
.rsp--ct-archive .rsp-faqs summary { position: relative; padding: 1.4rem 3.2rem 1.4rem 0; cursor: pointer; color: var(--ct-ink); font-size: 1.06rem; font-weight: 800; line-height: 1.4; list-style: none; }
.rsp--ct-archive .rsp-faqs summary::-webkit-details-marker { display: none; }
.rsp--ct-archive .rsp-faqs summary::after { content: '+'; position: absolute; top: 1.15rem; right: .25rem; color: var(--ct-orange); font-size: 1.8rem; font-weight: 400; }
.rsp--ct-archive .rsp-faqs details[open] summary::after { content: '−'; }
.rsp--ct-archive .rsp-faqs details p { padding: 0 3rem 1.5rem 0; color: #526973; }
.rsp--ct-archive .rsp-faqs a { overflow-wrap: anywhere; }

.rsp-ct-blogs { background: var(--ct-paper); }
.rsp-ct-spectrum__grid { display: grid; grid-template-columns: minmax(320px, .85fr) minmax(0, 1.15fr); gap: clamp(3rem, 8vw, 8rem); align-items: center; }
.rsp-ct-spectrum__visual { min-height: 520px; }
.rsp-ct-spectrum__visual img { width: 100%; height: 100%; min-height: 520px; object-fit: cover; }
.rsp-ct-spectrum h2 { margin-bottom: 1.5rem; }
.rsp-ct-spectrum p { color: #526973; }
.rsp-ct-spectrum .rsp-button { margin-top: 1rem; }
.rsp-ct-contact { padding-block: clamp(4rem, 8vw, 7rem); background: var(--ct-orange); color: #fff; }
.rsp-ct-contact .rsp-shell { display: grid; grid-template-columns: minmax(0, 1fr) auto; gap: 2rem; align-items: end; }
.rsp-ct-contact p { grid-column: 1; margin-bottom: .7rem; font-weight: 800; }
.rsp-ct-contact h2 { grid-column: 1; max-width: 900px; margin: 0; }
.rsp-ct-contact .rsp-button { grid-column: 2; grid-row: 1 / span 2; align-self: center; }

@media (max-width: 980px) {
  .rsp-ct-hero { min-height: auto; grid-template-columns: 1fr; }
  .rsp-ct-hero__visual { min-height: 520px; }
  .rsp-ct-rate-grid,
  .rsp-ct-relief-grid,
  .rsp-ct-spectrum__grid { grid-template-columns: 1fr; }
  .rsp-ct-split { grid-template-columns: 1fr; gap: 2.5rem; }
  .rsp-ct-sticky-heading { position: static; }
  .rsp-ct-exempt-income { grid-template-columns: 1fr; }
  .rsp-ct-contact .rsp-shell { grid-template-columns: 1fr; }
  .rsp-ct-contact .rsp-button { grid-column: 1; grid-row: auto; justify-self: start; }
}

@media (max-width: 700px) {
  .rsp--ct-archive .rsp-shell { width: min(100% - 32px, 1180px); }
  .rsp-ct-hero__copy { padding: 4.5rem 1rem 3rem; }
  .rsp-ct-breadcrumb { margin-bottom: 2rem; }
  .rsp-ct-hero h1 { font-size: clamp(3rem, 15vw, 4.5rem); }
  .rsp-ct-hero__visual { min-height: 470px; }
  .rsp-ct-hero__visual > img { height: 330px; }
  .rsp-ct-hero__rates { position: absolute; grid-template-columns: 1fr; }
  .rsp-ct-hero__rates div { min-height: 70px; padding: .9rem 1rem; }
  .rsp-ct-hero__rates div + div { border-left: 0; }
  .rsp-ct-hero__rates strong { font-size: 2.4rem; }
  .rsp-ct-section { padding-block: 4rem; }
  .rsp-ct-heading { grid-template-columns: 1fr; gap: .8rem; }
  .rsp-ct-rate-grid h3 { min-height: 0; }
  .rsp-ct-exemption-grid { grid-template-columns: 1fr; }
  .rsp-ct-ledger article { grid-template-columns: 1fr; gap: .75rem; }
  .rsp-ct-ledger ol { grid-column: 1; margin-top: 0; }
  .rsp-ct-video header { grid-template-columns: 1fr; }
  .rsp-ct-spectrum__visual,
  .rsp-ct-spectrum__visual img { min-height: 320px; }
  .rsp-ct-contact h2 { font-size: clamp(2.2rem, 12vw, 3.5rem); }
}

@media (prefers-reduced-motion: reduce) {
  .rsp--ct-archive *, .rsp--ct-archive *::before, .rsp--ct-archive *::after { scroll-behavior: auto !important; transition-duration: .01ms !important; }
}

/* Corporate Tax compact catalogue direction — revision after visual review. */
.rsp--ct-archive {
  --ct-paper: #f4f6f5;
  --ct-warm: #fff7f0;
  font-family: Jost, Arial, sans-serif;
}
.rsp--ct-archive h1,
.rsp--ct-archive h2,
.rsp--ct-archive h3 { font-family: Jost, Arial, sans-serif; }
.rsp--ct-archive h2 { max-width: 760px; font-size: clamp(2rem, 3.2vw, 3.5rem); line-height: 1.04; letter-spacing: -.04em; }
.rsp--ct-archive p,
.rsp--ct-archive li,
.rsp--ct-archive td,
.rsp--ct-archive th { font-size: clamp(.98rem, 1.08vw, 1.08rem); line-height: 1.58; }
.rsp--ct-archive .rsp-shell { width: min(1120px, calc(100% - 48px)); }
.rsp--ct-archive .rsp-button { min-height: 44px; padding: .7rem 1.15rem; font-size: .88rem; letter-spacing: .01em; }

.rsp-ct-hero { position: relative; min-height: 560px; display: grid; grid-template-columns: minmax(0, 1fr); align-items: center; overflow: hidden; background: var(--ct-navy); }
.rsp-ct-hero::before { display: none; }
.rsp-ct-hero__copy { position: relative; z-index: 2; width: min(1120px, calc(100% - 48px)); margin-inline: auto; padding: 4.75rem min(44%, 500px) 4.75rem 0; }
.rsp-ct-breadcrumb { margin-bottom: 2rem; color: #c5d5d9; }
.rsp-ct-hero h1 { max-width: 620px; margin-bottom: 1rem; font-family: Jost, Arial, sans-serif; font-size: clamp(3rem, 4.6vw, 4.6rem); font-weight: 650; line-height: .98; letter-spacing: -.055em; }
.rsp-ct-hero__lead { max-width: 620px; font-size: clamp(1.15rem, 1.6vw, 1.45rem) !important; line-height: 1.42 !important; }
.rsp-ct-hero__copy > p:not(.rsp-kicker):not(.rsp-ct-hero__lead) { max-width: 620px; margin-bottom: .85rem; color: #d2dfe2; }
.rsp-ct-hero__visual { position: absolute; inset: 0; z-index: 0; min-height: 0; }
.rsp-ct-hero__visual > img { width: 100%; height: 100%; object-fit: cover; object-position: center 42%; opacity: .42; filter: saturate(.8) contrast(1.05); }
.rsp-ct-hero__rates { position: absolute; z-index: 3; top: 50%; right: max(24px, calc((100vw - 1120px) / 2)); bottom: auto; left: auto; width: min(380px, 34vw); display: grid; grid-template-columns: 1fr; transform: translateY(-50%); background: #fff; color: var(--ct-ink); box-shadow: 0 24px 70px rgba(0, 0, 0, .2); }
.rsp-ct-hero__rates div { min-height: 0; grid-template-columns: 92px 1fr; gap: 1rem; padding: 1.35rem 1.5rem; border-top: 0; border-left: 4px solid var(--ct-orange); }
.rsp-ct-hero__rates div + div { border-top: 1px solid var(--ct-line); border-left: 4px solid var(--ct-orange); }
.rsp-ct-hero__rates strong { color: var(--ct-orange); font-size: 2.65rem; }
.rsp-ct-hero__rates span { color: #3f5760; font-size: .88rem; line-height: 1.4; }

.rsp-ct-section { padding-block: clamp(4rem, 7vw, 6.25rem); }
.rsp-ct-heading { grid-template-columns: 46px minmax(0, 1fr); gap: 1rem; margin-bottom: 2.5rem; }
.rsp-ct-heading h2 { margin-bottom: .75rem; }
.rsp-ct-heading p { margin-bottom: 0; }
.rsp-ct-rate-grid { grid-template-columns: 1fr 1fr; gap: 1rem; }
.rsp-ct-rate-grid > article { padding: 1.75rem; border: 1px solid #d5dfdd; border-top: 3px solid var(--ct-teal); box-shadow: none; }
.rsp-ct-rate-grid h3 { min-height: 0; margin-bottom: 1.1rem; font-size: 1.35rem; }
.rsp-ct-table-wrap table { min-width: 420px; }
.rsp-ct-table-wrap th { padding: .7rem .8rem; font-size: .82rem; letter-spacing: .04em; text-transform: uppercase; }
.rsp-ct-table-wrap td { padding: .85rem .8rem; }

.rsp-ct-split { grid-template-columns: minmax(240px, .72fr) minmax(0, 1.28fr); gap: clamp(2.5rem, 6vw, 6rem); }
.rsp-ct-sticky-heading { top: 96px; }
.rsp-ct-timeline article { grid-template-columns: 40px 1fr; padding: 1.25rem 0; }
.rsp-ct-timeline article span { width: 34px; height: 34px; }

.rsp-ct-exemption-grid article { padding: 2rem; }
.rsp-ct-exemption-grid ul,
.rsp-ct-exemption-grid li,
.rsp-ct-exempt-income ol,
.rsp-ct-exempt-income li { list-style: none !important; }
.rsp-ct-exemption-grid li::marker,
.rsp-ct-exempt-income li::marker { content: ''; }
.rsp-ct-exemption-grid article:not(:first-child) h3,
.rsp-ct-exempt-income h3 { color: #fff; }
.rsp-ct-exemption-grid article:not(:first-child) li,
.rsp-ct-exempt-income li { color: #d7e4e7; }
.rsp-ct-exempt-income { margin-top: 3.5rem; gap: 3rem; }
.rsp-ct-exempt-income li { padding-block: .9rem; }
.rsp-ct-relief-grid { grid-template-columns: 1fr 1fr; gap: 1rem; }
.rsp-ct-relief-grid article { padding: 2rem; border-top-width: 3px; }
.rsp-ct-relief-grid h2 { margin: 1rem 0; font-size: clamp(1.8rem, 2.7vw, 2.8rem); }

.rsp-ct-ledger article { grid-template-columns: minmax(190px, .62fr) minmax(0, 1.38fr); gap: 1.75rem; padding: 1.5rem 0; }
.rsp-ct-ledger h3 { font-size: 1.25rem; }
.rsp-ct-video header { grid-template-columns: 46px minmax(0, 760px); margin-bottom: 2rem; }
.rsp-ct-video__frame { width: min(920px, 100%); margin-inline: auto; }
.rsp--ct-archive .rsp-faqs summary { padding-block: 1.15rem; }
.rsp-ct-spectrum__grid { grid-template-columns: minmax(300px, .8fr) minmax(0, 1.2fr); gap: clamp(2.5rem, 6vw, 5.5rem); }
.rsp-ct-spectrum__visual,
.rsp-ct-spectrum__visual img { min-height: 400px; }
.rsp-ct-contact { padding-block: 4rem; }

@media (max-width: 980px) {
  .rsp-ct-hero__copy { padding-right: min(42%, 360px); }
  .rsp-ct-hero__rates { width: min(330px, 35vw); }
  .rsp-ct-hero__rates div { grid-template-columns: 70px 1fr; padding: 1.1rem; }
  .rsp-ct-hero__rates strong { font-size: 2.15rem; }
}

@media (max-width: 760px) {
  .rsp--ct-archive .rsp-shell { width: min(100% - 32px, 1120px); }
  .rsp-ct-hero { display: block; min-height: 0; background: var(--ct-navy); }
  .rsp-ct-hero::before { display: none; }
  .rsp-ct-hero__copy { width: 100%; padding: 3.25rem 1rem 12.25rem; background: transparent; }
  .rsp-ct-breadcrumb { margin-bottom: 1.5rem; }
  .rsp-ct-hero h1 { font-size: clamp(2.65rem, 12.5vw, 3.2rem); }
  .rsp-ct-hero__visual { position: absolute; inset: 0; width: 100%; min-height: 0; display: block; background: var(--ct-navy); }
  .rsp-ct-hero__visual > img { width: 100%; height: 100%; object-position: center; opacity: .2; }
  .rsp-ct-hero__rates { position: absolute; top: auto; right: 1rem; bottom: 2rem; left: 1rem; width: auto; transform: none; box-shadow: 0 16px 40px rgba(0, 0, 0, .16); }
  .rsp-ct-hero__rates div { grid-template-columns: 64px 1fr; padding: .95rem 1rem; border-left-width: 3px; }
  .rsp-ct-hero__rates div + div { border-left-width: 3px; }
  .rsp-ct-hero__rates strong { font-size: 2rem; }
  .rsp-ct-section { padding-block: 3.5rem; }
  .rsp-ct-heading { grid-template-columns: 1fr; margin-bottom: 2rem; }
  .rsp-ct-rate-grid,
  .rsp-ct-relief-grid,
  .rsp-ct-exemption-grid,
  .rsp-ct-exempt-income,
  .rsp-ct-spectrum__grid { grid-template-columns: 1fr; }
  .rsp-ct-rate-grid > article,
  .rsp-ct-relief-grid article,
  .rsp-ct-exemption-grid article { padding: 1.35rem; }
  .rsp-ct-ledger article { grid-template-columns: 1fr; gap: .5rem; padding: 1.25rem 0; }
  .rsp-ct-ledger ol { grid-column: 1; margin-top: 0; }
  .rsp-ct-video header { grid-template-columns: 1fr; }
  .rsp-ct-spectrum__visual,
  .rsp-ct-spectrum__visual img { min-height: 280px; }
}
@media(max-width:780px){
  .rsp--trc-archive .rsp-hero--archive .rsp-hero__grid,.rsp--trc-archive .rsp-intro-grid,.rsp--trc-archive .rsp-media-grid,.rsp--trc-archive .rsp-media-grid--reverse,.rsp--trc-archive .rsp-spectrum{grid-template-columns:1fr}
  .rsp--trc-archive .rsp-hero--archive:after{bottom:auto;height:500px;background:linear-gradient(180deg,rgba(6,29,41,.92) 0%,rgba(6,29,41,.76) 68%,#061d29 100%)}
  .rsp--trc-archive .rsp-hero__visual{bottom:auto;height:500px}
  .rsp--trc-archive .rsp-hero__visual img{object-position:58% center}
  .rsp--trc-archive .rsp-hero__copy{max-width:620px}
  .rsp--trc-archive .rsp-hero-form{width:min(100%,560px)}
  .rsp--trc-archive .rsp-section--navy:before{display:none}
  .rsp--trc-archive .rsp-media-grid--reverse .rsp-media-grid__visual{order:0}
  .rsp--trc-archive .rsp-media-grid__visual,.rsp--trc-archive .rsp-section--navy .rsp-media-grid__visual,.rsp--trc-archive .rsp-spectrum__visual{width:min(100%,560px);aspect-ratio:4/3;box-shadow:12px 12px 0 #dce8e6}
  .rsp--trc-archive .rsp-section--navy .rsp-media-grid__visual{box-shadow:12px 12px 0 rgba(114,215,200,.12)}
  .rsp--trc-archive .rsp-section--navy .rsp-media-grid__visual--contain{aspect-ratio:4/3}
}
@media(max-width:620px){
  .rsp--trc-archive .rsp-hero--archive .rsp-hero__grid{width:min(100% - 1.25rem,1180px);padding-block:2.75rem 3rem;gap:1.75rem}
  .rsp--trc-archive .rsp-hero h1{font-size:clamp(2.65rem,12vw,3.45rem);line-height:.98}
  .rsp--trc-archive .rsp-hero-form{padding:1rem}
  .rsp--trc-archive .rsp-hero-form__row{grid-template-columns:1fr}
  .rsp--trc-archive .rsp-hero-form__turnstile{overflow-x:auto}
  .rsp--trc-archive .rsp-section{padding:4rem 0}
  .rsp--trc-archive .rsp-requirement-grid{grid-template-columns:1fr}
  .rsp--trc-archive .rsp-requirement-grid article,.rsp--trc-archive .rsp-requirement-grid article:nth-child(odd),.rsp--trc-archive .rsp-requirement-grid article:nth-child(even){min-height:0;padding:1.25rem 0;border-right:0}
  .rsp--trc-archive .rsp-media-grid__visual,.rsp--trc-archive .rsp-section--navy .rsp-media-grid__visual,.rsp--trc-archive .rsp-spectrum__visual{min-height:0;aspect-ratio:4/3}
  .rsp--trc-archive .rsp-section--navy .rsp-media-grid__visual--contain{aspect-ratio:4/3}
  .rsp--trc-archive .rsp-spectrum__visual:after{inset:.65rem -.65rem -.65rem .65rem}
}
@media(prefers-reduced-motion:reduce){.rsp--trc-archive .rsp-hero-form button{transition:none}.rsp--trc-archive .rsp-hero-form button:hover{transform:none}}

/* Corporate Tax light advisory direction — replaces the rejected dark-heavy treatment. */
.rsp--ct-archive {
  --ct-paper: #f5f7f6;
  --ct-warm: #fff6ef;
  background: #fff;
}
.rsp--ct-archive h2 { font-size: clamp(2rem, 3vw, 3.2rem); line-height: 1.08; }
.rsp--ct-archive h3 { color: var(--ct-ink); }
.rsp--ct-archive .rsp-kicker { color: var(--ct-orange); }

.rsp--ct-archive .rsp-ct-hero {
  width: min(1440px, 100%);
  min-height: 560px;
  margin-inline: auto;
  display: grid;
  grid-template-columns: minmax(0, 1.08fr) minmax(480px, .92fr);
  align-items: stretch;
  overflow: hidden;
  border-bottom: 1px solid var(--ct-line);
  background: #fff;
  color: var(--ct-ink);
}
.rsp--ct-archive .rsp-ct-hero__copy {
  position: relative;
  z-index: 2;
  width: auto;
  margin: 0;
  padding: 4.5rem clamp(2rem, 5vw, 5.25rem) 4.5rem max(24px, calc((100vw - 1200px) / 2));
  background: #fff;
}
.rsp--ct-archive .rsp-ct-breadcrumb { margin-bottom: 2.25rem; color: #60747c; }
.rsp--ct-archive .rsp-ct-breadcrumb a { color: var(--ct-teal); }
.rsp--ct-archive .rsp-ct-hero h1 {
  max-width: 620px;
  margin-bottom: 1.1rem;
  color: var(--ct-ink);
  font-size: clamp(3rem, 4.7vw, 4.75rem);
  font-weight: 650;
  line-height: 1;
  letter-spacing: -.045em;
}
.rsp--ct-archive .rsp-ct-hero__lead {
  max-width: 620px;
  color: #183b49 !important;
  font-size: clamp(1.15rem, 1.55vw, 1.4rem) !important;
  line-height: 1.45 !important;
}
.rsp--ct-archive .rsp-ct-hero__copy > p:not(.rsp-kicker):not(.rsp-ct-hero__lead) { max-width: 620px; color: #566c75; }
.rsp--ct-archive .rsp-ct-hero__visual {
  position: relative;
  inset: auto;
  z-index: 1;
  min-height: 560px;
  display: grid;
  grid-template-rows: minmax(0, 1fr) auto;
  background: #e8efed;
}
.rsp--ct-archive .rsp-ct-hero__visual > img {
  grid-row: 1;
  width: 100%;
  height: 100%;
  min-height: 390px;
  object-fit: cover;
  object-position: center;
  opacity: 1;
  filter: saturate(.82) contrast(1.02);
}
.rsp--ct-archive .rsp-ct-hero__rates {
  position: static;
  width: auto;
  display: grid;
  grid-template-columns: 1fr 1fr;
  transform: none;
  background: #f0f4f3;
  color: var(--ct-ink);
  box-shadow: none;
}
.rsp--ct-archive .rsp-ct-hero__rates div {
  min-height: 116px;
  display: grid;
  grid-template-columns: 70px 1fr;
  gap: .9rem;
  padding: 1.2rem;
  border: 0;
  border-top: 3px solid var(--ct-orange);
}
.rsp--ct-archive .rsp-ct-hero__rates div + div { border-top: 3px solid var(--ct-orange); border-left: 1px solid var(--ct-line); }
.rsp--ct-archive .rsp-ct-hero__rates strong { color: var(--ct-orange); font-size: 2.25rem; }
.rsp--ct-archive .rsp-ct-hero__rates span { color: #415a64; font-size: .86rem; line-height: 1.45; }

.rsp--ct-archive .rsp-ct-section { padding-block: clamp(4rem, 6vw, 5.75rem); }
.rsp--ct-archive .rsp-ct-heading { margin-bottom: 2.25rem; }
.rsp--ct-archive .rsp-ct-section--paper,
.rsp--ct-archive .rsp-ct-blogs { background: #f5f7f6; }
.rsp--ct-archive .rsp-ct-rate-grid > article,
.rsp--ct-archive .rsp-ct-relief-grid article { border: 1px solid var(--ct-line); border-top: 3px solid var(--ct-orange); background: #fff; }
.rsp--ct-archive .rsp-ct-table-wrap th { background: #e9efed; color: var(--ct-ink); }
.rsp--ct-archive .rsp-ct-table-wrap td:last-child { color: #075f5b; }
.rsp--ct-archive .rsp-ct-sticky-heading { position: static; }
.rsp--ct-archive .rsp-ct-timeline article span { background: #e9efed; color: var(--ct-teal); }

.rsp--ct-archive .rsp-ct-section--navy { background: #eef3f2; color: var(--ct-ink); }
.rsp--ct-archive .rsp-ct-heading--light h2 { color: var(--ct-ink); }
.rsp--ct-archive .rsp-ct-heading--light p { color: #566d75; }
.rsp--ct-archive .rsp-ct-exemption-grid { gap: 1rem; border: 0; background: transparent; }
.rsp--ct-archive .rsp-ct-exemption-grid article,
.rsp--ct-archive .rsp-ct-exemption-grid article:first-child {
  padding: 2rem;
  border: 1px solid var(--ct-line);
  border-top: 3px solid var(--ct-teal);
  background: #fff;
  color: var(--ct-ink);
}
.rsp--ct-archive .rsp-ct-exemption-grid article:nth-child(2) { border-top-color: var(--ct-orange); }
.rsp--ct-archive .rsp-ct-exemption-grid article:not(:first-child) h3,
.rsp--ct-archive .rsp-ct-exemption-grid h3,
.rsp--ct-archive .rsp-ct-exempt-income h3 { color: var(--ct-ink); }
.rsp--ct-archive .rsp-ct-exemption-grid p,
.rsp--ct-archive .rsp-ct-exemption-grid article:first-child p,
.rsp--ct-archive .rsp-ct-exempt-income p { color: #5d727a; }
.rsp--ct-archive .rsp-ct-exemption-grid article:not(:first-child) li,
.rsp--ct-archive .rsp-ct-exemption-grid li,
.rsp--ct-archive .rsp-ct-exempt-income li { color: #314b55; }
.rsp--ct-archive .rsp-ct-exempt-income {
  grid-template-columns: minmax(220px, .7fr) minmax(0, 1.3fr);
  gap: 2.5rem;
  margin-top: 1rem;
  padding: 2rem;
  border: 1px solid var(--ct-line);
  background: #fff;
}
.rsp--ct-archive .rsp-ct-exempt-income li { border-color: var(--ct-line); }

.rsp--ct-archive .rsp-ct-section--warm { background: #fff8f2; }
.rsp--ct-archive .rsp-ct-ledger article { padding: 1.4rem 0; }
.rsp--ct-archive .rsp-ct-video { background: #f5f7f6; }
.rsp--ct-archive .rsp-ct-video__frame { border: 1px solid var(--ct-line); }
.rsp--ct-archive .rsp-ct-spectrum__visual,
.rsp--ct-archive .rsp-ct-spectrum__visual img { min-height: 360px; }
.rsp--ct-archive .rsp-ct-contact { padding-block: 3.5rem; background: var(--ct-navy); }
.rsp--ct-archive .rsp-ct-contact .rsp-button--light { border-color: var(--ct-orange); background: var(--ct-orange); color: #fff; }
.rsp--ct-archive .rsp-ct-contact .rsp-button--light:hover { background: #fff; color: var(--ct-ink); }

@media (max-width: 980px) {
  .rsp--ct-archive .rsp-ct-hero { grid-template-columns: 1fr; }
  .rsp--ct-archive .rsp-ct-hero__copy { padding: 3.75rem 24px; }
  .rsp--ct-archive .rsp-ct-hero__visual { min-height: 0; grid-template-rows: 320px auto; }
  .rsp--ct-archive .rsp-ct-hero__visual > img { min-height: 0; }
  .rsp--ct-archive .rsp-ct-hero__rates { width: auto; }
}

@media (max-width: 760px) {
  .rsp--ct-archive .rsp-ct-hero { display: grid; background: #fff; }
  .rsp--ct-archive .rsp-ct-hero__copy { width: auto; padding: 2.75rem 1rem; background: #fff; }
  .rsp--ct-archive .rsp-ct-breadcrumb { margin-bottom: 1.25rem; }
  .rsp--ct-archive .rsp-ct-hero h1 { font-size: clamp(2.35rem, 11vw, 2.85rem); }
  .rsp--ct-archive .rsp-ct-hero__visual { position: relative; inset: auto; grid-template-rows: 210px auto; }
  .rsp--ct-archive .rsp-ct-hero__visual > img { height: 210px; opacity: 1; }
  .rsp--ct-archive .rsp-ct-hero__rates { position: static; grid-template-columns: 1fr; }
  .rsp--ct-archive .rsp-ct-hero__rates div { min-height: 0; grid-template-columns: 58px 1fr; padding: .9rem 1rem; }
  .rsp--ct-archive .rsp-ct-hero__rates div + div { border-left: 0; border-top: 1px solid var(--ct-line); }
  .rsp--ct-archive .rsp-ct-hero__rates strong { font-size: 1.9rem; }
  .rsp--ct-archive .rsp-ct-table-wrap table { min-width: 0; table-layout: fixed; }
  .rsp--ct-archive .rsp-ct-table-wrap th,
  .rsp--ct-archive .rsp-ct-table-wrap td { padding: .7rem .65rem; overflow-wrap: anywhere; }
  .rsp--ct-archive .rsp-ct-table-wrap th:first-child,
  .rsp--ct-archive .rsp-ct-table-wrap td:first-child { width: 62%; }
  .rsp--ct-archive .rsp-ct-exempt-income { grid-template-columns: 1fr; gap: 1rem; padding: 1.35rem; }
  .rsp--ct-archive .rsp-ct-contact { padding-block: 3rem; }
}