/* From DFG's blog/where-should-you-pay-tax.html, unchanged. */
:root{
  --navy:#0C1B2E;--navy2:#0f2138;--navy3:#152a45;
  --gold:#C8A84B;--goldl:#DDB96A;
  --white:#ffffff;
  --txt:rgba(255,255,255,0.68);--txtd:rgba(255,255,255,0.38);
  --bdr:rgba(200,168,75,0.22);--bdr2:rgba(255,255,255,0.1);
}
*,*::before,*::after{box-sizing:border-box;margin:0;padding:0;}
html{height:100%;font-size:17px;}
body{font-family:'Roboto',sans-serif;background:var(--navy);color:var(--white);font-size:1rem;line-height:1.7;overflow-x:hidden;}
/* NAV */
#nav{position:fixed;top:0;left:0;right:0;z-index:100;background:rgba(12,27,46,0.97);backdrop-filter:blur(20px);-webkit-backdrop-filter:blur(20px);border-bottom:1px solid var(--bdr2);}
.nw{max-width:1280px;margin:0 auto;padding:0 2.5rem;min-height:72px;display:flex;align-items:center;}
.logo-wrap{display:flex;align-items:center;gap:0.75rem;text-decoration:none;}
.logo-img{width:36px;height:36px;object-fit:contain;}
.logo-txt{font-family:'Roboto Slab',serif;font-size:1.4rem;font-weight:400;color:var(--white);letter-spacing:0.02em;}
.logo-txt span{color:var(--gold);}
.nm{display:flex;align-items:center;gap:0;margin-left:1.75rem;}
.nm a{color:rgba(255,255,255,0.8);text-decoration:none;font-size:0.85rem;font-weight:500;letter-spacing:0.05em;text-transform:uppercase;padding:0.4rem 1rem;transition:color 0.2s;}
.nm a:hover{color:var(--white);}
.has-drop{position:relative;display:inline-block;}
.has-drop > a{display:flex;align-items:center;gap:0.35rem;cursor:pointer;}
.has-drop > a::after{content:'';display:inline-block;width:0;height:0;border-left:4px solid transparent;border-right:4px solid transparent;border-top:5px solid rgba(255,255,255,0.55);transition:transform 0.2s;margin-top:1px;}
.has-drop:hover > a::after{transform:rotate(180deg);}
.drop-menu{visibility:hidden;opacity:0;position:absolute;top:100%;left:50%;transform:translateX(-50%);background:rgba(9,17,33,0.99);backdrop-filter:blur(24px);-webkit-backdrop-filter:blur(24px);border:1px solid rgba(200,168,75,0.25);border-top:2px solid var(--gold);min-width:300px;z-index:1000;box-shadow:0 16px 48px rgba(0,0,0,0.5);transition:opacity 0.18s ease, visibility 0.18s ease;padding-top:2px;margin-top:0;}
.has-drop::after{content:'';position:absolute;top:100%;left:0;right:0;height:4px;background:transparent;}
.has-drop:hover .drop-menu,.drop-menu:hover{visibility:visible;opacity:1;}
#nav .drop-menu a{display:flex;align-items:center;gap:0.5rem;color:rgba(255,255,255,0.72);font-size:0.73rem;letter-spacing:0.07em;text-transform:uppercase;padding:0.9rem 1.5rem;border-bottom:1px solid rgba(255,255,255,0.06);transition:all 0.15s;cursor:pointer;font-weight:500;white-space:nowrap;background:transparent;text-decoration:none;}
#nav .drop-menu a:last-child{border-bottom:none;}
#nav .drop-menu a:hover{color:#fff;background:rgba(200,168,75,0.1);padding-left:1.85rem;}
.drop-arrow{color:var(--gold);font-size:0.9rem;flex-shrink:0;}
.drop-menu a span.drop-arrow{color:var(--gold);margin-right:0.5rem;font-size:0.65rem;}
.nav-right{display:flex;align-items:center;gap:1.25rem;margin-left:auto;}
.ncta{background:var(--gold)!important;color:var(--navy)!important;padding:0.48rem 1.2rem!important;font-weight:600!important;transition:background 0.2s!important;text-decoration:none;}
.ncta:hover{background:var(--goldl)!important;color:var(--navy)!important;}
.lang-sw{position:relative;}
.lang-sw-btn{display:flex;align-items:center;gap:0.45rem;background:transparent;border:none;color:var(--txtd);font-family:'Roboto',sans-serif;font-size:0.82rem;font-weight:600;letter-spacing:0.1em;text-transform:uppercase;cursor:pointer;padding:0.35rem 0;transition:color 0.2s;}
.lang-sw-btn:hover,.lang-sw.open .lang-sw-btn{color:var(--white);}
.lang-sw-arrow{display:inline-block;width:6px;height:6px;border-right:1.5px solid currentColor;border-bottom:1.5px solid currentColor;transform:rotate(45deg) translateY(-2px);transition:transform 0.2s;}
.lang-sw.open .lang-sw-arrow{transform:rotate(-135deg) translateY(-2px);}
.lang-sw-drop{position:absolute;top:calc(100% + 0.75rem);right:0;background:var(--navy2);border:1px solid var(--bdr2);min-width:110px;display:none;flex-direction:column;z-index:200;}
.lang-sw.open .lang-sw-drop{display:flex;}
.lang-sw-opt{background:transparent;border:none;color:var(--txtd);font-family:'Roboto',sans-serif;font-size:0.82rem;font-weight:500;letter-spacing:0.05em;padding:0.65rem 1rem;text-align:left;cursor:pointer;transition:all 0.15s;white-space:nowrap;}
.lang-sw-opt:hover{background:var(--navy3);color:var(--white);}
.lang-sw-opt.active{color:var(--gold);}
.mob-menu-btn{display:none;background:transparent;border:none;cursor:pointer;padding:0.5rem;flex-direction:column;gap:5px;}
.mob-menu-btn span{display:block;width:22px;height:2px;background:var(--white);transition:all 0.3s;}
.mob-nav-blog{display:none;position:fixed;top:72px;left:0;right:0;background:rgba(12,27,46,0.98);border-bottom:1px solid var(--bdr2);flex-direction:column;z-index:99;padding:0.5rem 0;}
.mob-nav-blog.open{display:flex;}
.mob-nav-blog a{color:rgba(255,255,255,0.8);text-decoration:none;font-size:0.9rem;font-weight:500;letter-spacing:0.05em;text-transform:uppercase;padding:0.9rem 1.5rem;transition:color 0.2s;display:block;}
.mob-nav-blog a:hover{color:var(--white);}
.mob-nav-blog a.ncta{background:var(--gold);color:var(--navy)!important;margin:0.5rem 1.5rem;padding:0.75rem 1.5rem;font-weight:700;}
/* ART HEAD */
.art-head{background:var(--navy2);border-bottom:1px solid var(--bdr2);padding:6.5rem 2.5rem 2.5rem;}
.art-head-inner{max-width:1280px;margin:0 auto;}
.art-head-top{display:flex;justify-content:space-between;align-items:center;margin-bottom:2rem;flex-wrap:wrap;gap:1rem;}
.art-back{display:inline-flex;align-items:center;gap:0.45rem;font-size:0.72rem;font-weight:700;letter-spacing:0.12em;text-transform:uppercase;color:var(--gold);text-decoration:none;border:1px solid rgba(200,168,75,0.3);padding:0.45rem 0.9rem 0.45rem 0.7rem;background:rgba(200,168,75,0.06);transition:all 0.2s;}
.art-back:hover{color:var(--white);border-color:rgba(255,255,255,0.25);background:rgba(255,255,255,0.05);}
.art-dl{display:inline-flex;align-items:center;gap:0.45rem;font-size:0.72rem;font-weight:700;letter-spacing:0.12em;text-transform:uppercase;color:var(--white);text-decoration:none;border:1px solid rgba(255,255,255,0.4);padding:0.55rem 1.1rem;margin-top:1.5rem;transition:all 0.2s;}
.art-dl:hover{border-color:var(--white);background:rgba(255,255,255,0.08);}
.eyebrow{font-size:0.84rem;font-weight:600;letter-spacing:0.2em;text-transform:uppercase;color:var(--gold);margin-bottom:0.75rem;display:flex;align-items:center;gap:0.75rem;}
.eyebrow::before{content:'';width:1.8rem;height:2px;background:var(--gold);flex-shrink:0;}
.art-head h1{font-family:'Roboto Slab',serif;font-size:clamp(1.75rem,2.8vw,2.5rem);font-weight:400;color:var(--white);margin:0.5rem 0 0.75rem;line-height:1.25;}
.art-sub{font-size:1rem;color:var(--txt);max-width:680px;}
/* BILINGUAL */
.en-text{display:block;}.zh-text{display:none;}
.en-inline{}.zh-inline{display:none!important;}
body.zh .en-text{display:none!important;}body.zh .zh-text{display:block!important;}
body.zh .en-inline{display:none!important;}body.zh .zh-inline{display:inline!important;}
/* NEWSLETTER CARD */
.art-card{background:#fff;max-width:780px;margin:2rem auto 4rem;box-shadow:0 4px 40px rgba(0,0,0,0.22);font-family:'Inter',Arial,sans-serif;color:#333;}
.sec-lbl{font-family:'Inter',sans-serif;font-size:8px;font-weight:700;letter-spacing:0.16em;text-transform:uppercase;color:#e87538;border-top:2px solid #e87538;padding-top:5px;display:inline-block;}
/* Tax table */
.tax-table{width:100%;border-collapse:collapse;font-size:10.5px;font-family:'Inter',sans-serif;}
.tax-table th{background:#0d2147;color:#fff;padding:10px 12px;text-align:left;font-weight:600;font-size:10px;letter-spacing:0.04em;line-height:1.4;}
.tax-table td{padding:9px 12px;border-bottom:1px solid #e8e0d0;color:#333;vertical-align:top;line-height:1.55;}
.tax-table tr:last-child td{border-bottom:none;}
.tax-table tr:nth-child(even) td{background:#fafaf8;}
.tax-table td:first-child{font-weight:600;color:#0d2147;}
/* Case cards — exact structure from original */
.cases-grid{display:flex;gap:11px;padding:6px 28px 16px;flex-shrink:0;}
.cc{flex:1;border:1px solid #e0ddd6;border-radius:5px;overflow:hidden;display:flex;flex-direction:column;}
.cc-photo{width:100%;height:145px;object-fit:cover;object-position:center 30%;display:block;}
.cc-hd{background:#f5f3ee;padding:8px 11px 7px;border-bottom:1px solid #e0ddd6;}
.cc-num{font-family:'Inter',sans-serif;font-size:7.5px;font-weight:700;color:#e87538;letter-spacing:0.12em;text-transform:uppercase;margin-bottom:2px;}
.cc-title{font-family:'Playfair Display',serif;font-size:11.5px;font-weight:700;color:#0d2147;line-height:1.3;}
.cc-scenario{font-family:'Inter',sans-serif;font-size:9px;color:#555;line-height:1.45;padding:7px 11px 5px;border-bottom:1px solid #eee;}
.cc-meta{padding:5px 11px;border-bottom:1px solid #eee;}
.cc-row{display:flex;gap:5px;align-items:baseline;margin-bottom:3px;font-size:8.5px;font-family:'Inter',sans-serif;}
.cc-row:last-child{margin-bottom:0;}
.cc-ico{font-size:10px;width:13px;flex-shrink:0;}
.cc-lbl{color:#888;min-width:62px;}
.cc-val{color:#0d2147;font-weight:700;}
.cc-ans{padding:7px 11px;background:#fffaf5;border-bottom:1px solid #ffe0c4;flex:1;}
.cc-ans-lbl{font-family:'Inter',sans-serif;font-size:7.5px;font-weight:700;color:#e87538;letter-spacing:0.1em;text-transform:uppercase;margin-bottom:2px;}
.cc-ans-ttl{font-family:'Inter',sans-serif;font-size:9px;font-weight:700;color:#0d2147;line-height:1.35;margin-bottom:4px;}
.cc-ans-body{font-family:'Inter',sans-serif;font-size:8.5px;color:#444;line-height:1.45;}
.cc-tkwy{padding:7px 11px;background:#f0f4fa;}
.cc-tkwy-lbl{font-family:'Inter',sans-serif;font-size:7.5px;font-weight:700;color:#2d5f9e;letter-spacing:0.1em;text-transform:uppercase;margin-bottom:2px;}
.cc-tkwy-txt{font-family:'Inter',sans-serif;font-size:8.5px;color:#2c3e5a;line-height:1.45;font-style:italic;}
/* DTA / FTC — exact structure from original */
.dta-wrap{background:#f5f3ee;border-radius:5px;padding:10px 13px 8px;margin-bottom:8px;}
.dta-title{font-family:'Playfair Display',serif;font-size:13px;font-weight:700;color:#0d2147;margin-bottom:7px;}
.dta-cols{display:flex;gap:9px;margin-bottom:7px;}
.dta-col{flex:1;background:#fff;border-radius:4px;padding:8px 10px;border-top:2px solid #0d2147;display:flex;flex-direction:column;}
.dta-col.ftc{border-top-color:#e87538;}
.dta-col-title{font-family:'Inter',sans-serif;font-size:8px;font-weight:700;color:#0d2147;letter-spacing:0.1em;text-transform:uppercase;margin-bottom:4px;}
.dta-col.ftc .dta-col-title{color:#e87538;}
.dta-col-body{font-family:'Inter',sans-serif;font-size:9px;color:#3a3a4a;line-height:1.5;margin-bottom:7px;}
.dta-chip{display:block;background:#0d2147;color:#fff;border-radius:4px;padding:7px 10px;font-size:9px;text-align:center;margin-top:auto;}
.dta-chip.ftc-chip{background:#e87538;}
.dta-chip-label{font-family:'Inter',sans-serif;font-size:7.5px;font-weight:700;letter-spacing:0.1em;text-transform:uppercase;opacity:0.7;margin-bottom:3px;}
.dta-chip-main{font-family:'Inter',sans-serif;font-size:9.5px;font-weight:700;margin-bottom:1px;}
.dta-chip-sub{font-family:'Inter',sans-serif;font-size:8px;opacity:0.7;}
.dta-note{font-family:'Inter',sans-serif;font-size:8.5px;color:#555;line-height:1.45;font-style:italic;background:#fff3e0;border-left:2px solid #e87538;padding:4px 8px;border-radius:0 3px 3px 0;}
/* Four Questions */
.fq-wrap{background:#fff;border:1px solid #e0ddd6;border-radius:5px;padding:9px 12px 8px;margin-bottom:8px;}
.fq-title{font-family:'Playfair Display',serif;font-size:10.5px;font-weight:700;color:#0d2147;margin-bottom:7px;}
.fq-grid{display:flex;gap:7px;margin-bottom:7px;}
.fq-item{flex:1;background:#f5f3ee;border-radius:4px;padding:7px 9px;}
.fq-num{font-family:'Playfair Display',serif;font-size:14px;font-weight:900;color:#e87538;line-height:1;margin-bottom:3px;}
.fq-text{font-family:'Inter',sans-serif;font-size:9px;color:#2c2c3a;line-height:1.45;}
/* Hero */
.hero-wrap{position:relative;overflow:hidden;line-height:0;}
.hero-overlay{position:absolute;top:0;left:0;bottom:0;width:50%;background:linear-gradient(to right,rgba(13,33,71,0.97) 65%,rgba(13,33,71,0));display:flex;flex-direction:column;justify-content:center;padding:24px 28px 24px 24px;}
/* Site footer */
#foot{background:var(--navy2);border-top:1px solid var(--bdr2);padding:2.5rem 0;margin-top:3rem;}
.foot-inner{max-width:1280px;margin:0 auto;padding:0 2.5rem;}
.fi{display:flex;align-items:center;justify-content:space-between;flex-wrap:wrap;gap:1.5rem;}
.fll{display:flex;align-items:center;gap:1.25rem;flex-wrap:wrap;}
.fll a{color:var(--txtd);text-decoration:none;font-size:0.82rem;font-weight:500;letter-spacing:0.05em;text-transform:uppercase;transition:color 0.2s;}
.fll a:hover{color:var(--white);}
.fcp{font-size:0.75rem;color:var(--txtd);letter-spacing:0.04em;}
@media(max-width:768px){
  .nm{display:none!important;}
  .nav-right .ncta{display:none!important;}
  .mob-menu-btn{display:flex;}
  .nw{padding:0 1.25rem;min-height:64px;}
  .art-head{padding:5rem 1.25rem 2rem;}
  .logo-txt{font-size:1rem;}
  .mob-nav-blog{top:64px;}
  .logo-img{width:28px;height:28px;}
  .fi{flex-direction:column;align-items:flex-start;gap:1.25rem;}
  .fll{gap:0.85rem;}
  .fll a{font-size:0.85rem;}
  .fcp{font-size:0.7rem;}
}
@media(max-width:600px){
  .cases-grid{flex-direction:column!important;padding:6px 16px 16px;}
  .hero-overlay{width:100%!important;background:linear-gradient(to bottom,rgba(13,33,71,0.96) 80%,rgba(13,33,71,0.7))!important;}
  .fq-grid{flex-wrap:wrap;}
  .fq-item{flex:1 1 calc(50% - 4px);}
  .dta-cols{flex-direction:column!important;}
}
@media(min-width:1440px){html{font-size:18px;}}
@media(max-width:1024px){html{font-size:16px;}}
@media(max-width:480px){html{font-size:15px;}.logo-txt{font-size:0.95rem;}.nw{padding:0 1rem;min-height:58px;}.fll{gap:0.75rem;}}