:root {
  --ink: #241936;
  --purple: #6D50A2;
  --deep-purple: #503383;
  --dark-purple: #3A2267;
  --cream: #F2EDC9;
  --pink: #EDBAA8;
  --lavender: #DBD3E8;
  --blue: #BAD4DB;
  --green: #D6E8D1;
  --white: #fffdf9;
  --line: rgba(58, 34, 103, .14);
  --shadow: 0 22px 60px rgba(58, 34, 103, .12);
  --radius: 22px;
  --shell: 1160px;
}

* { box-sizing: border-box; }
html { scroll-behavior: smooth; }
body { margin: 0; color: var(--ink); background: var(--cream); font-family: Inter, ui-sans-serif, system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", sans-serif; line-height: 1.65; }
a { color: inherit; }
.shell { width: min(calc(100% - 48px), var(--shell)); margin: 0 auto; }
.skip-link { position: absolute; left: 16px; top: -60px; z-index: 20; padding: 10px 14px; background: var(--dark-purple); color: white; border-radius: 8px; }
.skip-link:focus { top: 12px; }
.site-header { background: var(--cream); border-bottom: 1px solid var(--line); }
.header-inner { min-height: 78px; display: flex; align-items: center; justify-content: space-between; gap: 24px; }
.brand { display: inline-flex; align-items: center; gap: 11px; text-decoration: none; color: var(--dark-purple); line-height: 1.05; letter-spacing: -.03em; }
.brand-mark { display: grid; place-items: center; width: 36px; height: 36px; border-radius: 11px 11px 11px 3px; background: var(--dark-purple); color: var(--cream); font-size: 11px; font-weight: 800; letter-spacing: .08em; }
.brand-name { font-size: 14px; }
.brand-name strong { font-weight: 800; }
.language-nav { display: flex; gap: 5px; align-items: center; }
.language-link { padding: 7px 10px; color: var(--deep-purple); font-size: 12px; font-weight: 750; letter-spacing: .08em; text-decoration: none; border-radius: 100px; }
.language-link:hover, .language-link:focus, .language-link.is-active { background: var(--lavender); }
.section-pad { padding: 96px 0; }
.section-white { background: var(--white); }
.hero { overflow: hidden; }
.hero-grid { display: grid; grid-template-columns: minmax(0, 1fr) minmax(350px, .82fr); gap: 70px; align-items: center; }
.eyebrow { margin: 0 0 14px; color: var(--purple); font-size: 12px; font-weight: 850; letter-spacing: .15em; line-height: 1.3; text-transform: uppercase; }
h1, h2, h3 { margin-top: 0; color: var(--dark-purple); letter-spacing: -.045em; line-height: 1.08; }
h1 { max-width: 720px; margin-bottom: 24px; font-size: clamp(3.1rem, 6vw, 5.8rem); }
h2 { margin-bottom: 20px; font-size: clamp(2.25rem, 4vw, 3.7rem); }
h3 { margin-bottom: 10px; font-size: 1.2rem; }
.hero-lead { max-width: 630px; margin: 0; color: rgba(36, 25, 54, .78); font-size: clamp(1.15rem, 2vw, 1.4rem); }
.hero-actions { display: flex; flex-wrap: wrap; gap: 20px; align-items: center; margin-top: 34px; }
.button { display: inline-flex; align-items: center; justify-content: center; min-height: 50px; padding: 12px 20px; border: 1px solid transparent; border-radius: 100px; font-weight: 750; text-decoration: none; transition: transform .2s ease, box-shadow .2s ease, background .2s ease; }
.button:hover, .button:focus { transform: translateY(-2px); }
.button-primary { background: var(--dark-purple); color: white; box-shadow: 0 12px 24px rgba(58, 34, 103, .2); }
.button-primary:hover, .button-primary:focus { background: var(--deep-purple); }
.text-link { display: inline-flex; align-items: center; gap: 8px; color: var(--deep-purple); font-weight: 750; text-decoration: none; }
.text-link::after { content: "→"; transition: transform .2s ease; }
.text-link:hover::after, .text-link:focus::after { transform: translateX(4px); }
.hero-note { max-width: 560px; margin: 20px 0 0; color: rgba(36, 25, 54, .56); font-size: .85rem; }
.hero-visual { min-height: 440px; position: relative; display: grid; place-items: center; }
.orbit { position: absolute; border: 1px solid rgba(80, 51, 131, .18); border-radius: 50%; transform: rotate(-21deg); }
.orbit-one { width: 350px; height: 190px; }
.orbit-two { width: 430px; height: 260px; border-color: rgba(237, 186, 168, .6); transform: rotate(38deg); }
.visual-card { position: relative; z-index: 2; width: 210px; min-height: 228px; padding: 25px; display: flex; flex-direction: column; justify-content: space-between; border-radius: 28px; background: var(--dark-purple); color: white; box-shadow: var(--shadow); transform: rotate(-5deg); }
.visual-card span:not(.icon-box) { font-size: .95rem; line-height: 1.35; }
.visual-card strong { color: var(--cream); font-size: 3.6rem; letter-spacing: -.08em; line-height: .9; }
.icon-box { display: inline-grid; place-items: center; width: 42px; height: 42px; border-radius: 13px; background: var(--lavender); color: var(--dark-purple); }
.icon-box svg { width: 21px; height: 21px; fill: none; stroke: currentColor; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.7; }
.icon-purple { background: var(--purple); color: white; }
.icon-cream { background: var(--cream); }
.visual-pill { position: absolute; z-index: 3; padding: 10px 14px; border: 1px solid rgba(58, 34, 103, .1); border-radius: 100px; background: rgba(255, 253, 249, .92); box-shadow: 0 10px 25px rgba(58, 34, 103, .1); font-size: .77rem; font-weight: 750; }
.pill-company { top: 52px; right: 5px; background: var(--green); transform: rotate(5deg); }
.pill-investor { bottom: 20px; left: 10px; background: var(--blue); transform: rotate(-5deg); }
.dot { display: inline-block; width: 8px; height: 8px; margin-right: 6px; border-radius: 50%; }
.dot-green { background: #5e9a65; }
.dot-blue { background: #5b8490; }
.visual-arrow { position: absolute; color: var(--purple); font-size: 2rem; font-weight: 300; }
.arrow-left { top: 100px; left: 75px; transform: rotate(-18deg); }
.arrow-right { right: 70px; bottom: 105px; transform: rotate(-20deg); }
.intro-grid, .section-heading { display: grid; grid-template-columns: .9fr 1.1fr; gap: 80px; align-items: end; }
.intro-copy { max-width: 580px; color: rgba(36, 25, 54, .72); font-size: 1.1rem; }
.intro-copy p { margin-top: 0; }
.benefit-grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 18px; margin-top: 64px; }
.benefit-card { min-height: 260px; padding: 28px; border-radius: var(--radius); }
.benefit-card p, .rate-card p { margin: 0; color: rgba(36, 25, 54, .7); }
.benefit-1 { background: var(--lavender); }
.benefit-2 { background: var(--blue); }
.benefit-3 { background: var(--green); }
.benefit-card .icon-box { margin-bottom: 45px; background: rgba(255, 255, 255, .52); }
.rate-section { background: var(--lavender); }
.section-heading-wide { align-items: start; }
.section-heading-wide > p { max-width: 470px; margin: 0; color: rgba(36, 25, 54, .68); font-size: 1.05rem; }
.rate-grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 18px; margin-top: 48px; }
.rate-card { min-height: 240px; padding: 26px; border-radius: var(--radius); background: var(--white); }
.rate-1 { background: var(--pink); }
.rate-2 { background: var(--cream); }
.rate-3 { background: var(--white); }
.rate-number { margin-bottom: 30px; color: var(--dark-purple); font-size: 4.8rem; font-weight: 800; letter-spacing: -.1em; line-height: .8; }
.rate-number span { font-size: 2rem; letter-spacing: -.05em; }
.calculator-section { background: var(--dark-purple); color: white; }
.calculator-grid { display: grid; grid-template-columns: .8fr 1.2fr; gap: 80px; align-items: start; }
.calculator-intro h2 { color: var(--cream); }
.calculator-intro > p:not(.eyebrow) { max-width: 460px; color: rgba(255,255,255,.76); font-size: 1.05rem; }
.calculator-callout { display: flex; gap: 14px; align-items: center; max-width: 460px; margin-top: 32px; padding-top: 22px; border-top: 1px solid rgba(255,255,255,.2); color: rgba(255,255,255,.72); font-size: .9rem; }
.calculator { padding: 34px; border-radius: var(--radius); background: var(--white); color: var(--ink); box-shadow: 0 20px 50px rgba(0,0,0,.18); }
.form-row { margin-bottom: 21px; }
.tax-rate-note { margin: -10px 0 20px; color: rgba(36,25,54,.58); font-size: .76rem; line-height: 1.45; }
.form-row label { display: flex; justify-content: space-between; gap: 15px; margin-bottom: 7px; color: var(--dark-purple); font-size: .9rem; font-weight: 800; }
.form-row label span { color: rgba(36, 25, 54, .5); font-size: .75rem; font-weight: 600; text-align: right; }
.input-wrap { display: flex; align-items: center; height: 50px; padding: 0 14px; border: 1px solid var(--line); border-radius: 12px; background: #fff; color: var(--purple); font-weight: 800; }
.input-wrap:focus-within { border-color: var(--purple); box-shadow: 0 0 0 3px rgba(109,80,162,.15); }
.input-wrap input { min-width: 0; width: 100%; padding: 0 8px; border: 0; outline: 0; color: var(--ink); background: transparent; font: inherit; font-weight: 750; }
.input-wrap input[type="number"] { appearance: textfield; -moz-appearance: textfield; }
.input-wrap input[type="number"]::-webkit-outer-spin-button,
.input-wrap input[type="number"]::-webkit-inner-spin-button { margin: 0; -webkit-appearance: none; }
.rate-picker { margin: 25px 0 0; padding: 0; border: 0; }
.rate-picker legend { margin-bottom: 9px; color: var(--dark-purple); font-size: .9rem; font-weight: 800; }
.rate-options { display: flex; gap: 8px; }
.rate-option { flex: 1; padding: 9px; border: 1px solid var(--line); border-radius: 9px; color: var(--deep-purple); background: white; font: inherit; font-weight: 800; cursor: pointer; }
.rate-option:hover, .rate-option:focus, .rate-option.is-selected { border-color: var(--purple); background: var(--lavender); }
.calculator-result { display: flex; flex-direction: column; margin-top: 28px; padding: 22px; border-radius: 15px; background: var(--cream); }
.result-label { color: var(--deep-purple); font-size: .8rem; font-weight: 800; }
.calculator-result strong { margin: 6px 0; color: var(--dark-purple); font-size: clamp(2.6rem, 5vw, 4.3rem); letter-spacing: -.08em; line-height: 1; }
.result-note, .calculator-disclaimer { color: rgba(36,25,54,.6); font-size: .78rem; line-height: 1.45; }
.calculator-disclaimer { margin: 18px 0 0; }
.article-layout { display: grid; grid-template-columns: minmax(0, 1fr) 270px; gap: 80px; align-items: start; }
.prose { max-width: 760px; }
.prose h2 { margin-top: 1.7em; padding-top: .5em; font-size: clamp(1.9rem, 3vw, 2.7rem); }
.prose h2:first-child { margin-top: 0; padding-top: 0; }
.prose h3 { margin-top: 1.7em; font-size: 1.25rem; }
.prose p, .prose li { color: rgba(36,25,54,.76); }
.prose strong { color: var(--dark-purple); }
.prose a { color: var(--deep-purple); font-weight: 700; }
.prose blockquote { margin: 28px 0; padding: 18px 22px; border-left: 4px solid var(--purple); border-radius: 0 12px 12px 0; background: var(--lavender); }
.prose blockquote p { margin: 0; color: var(--dark-purple); }
.prose hr { margin: 45px 0; border: 0; border-top: 1px solid var(--line); }
.article-aside { position: sticky; top: 25px; }
.aside-card { padding: 24px; border-radius: var(--radius); background: var(--cream); }
.aside-card p { margin-bottom: 22px; color: rgba(36,25,54,.7); font-size: .92rem; }
.site-footer { padding: 70px 0; background: var(--cream); border-top: 1px solid var(--line); }
.footer-grid { display: grid; grid-template-columns: 1fr 1fr 1fr; gap: 60px; }
.brand-footer { margin-bottom: 20px; }
.footer-tagline, .footer-meta { max-width: 310px; color: rgba(36,25,54,.6); font-size: .83rem; margin-bottom: 8px; }
.footer-markdown-link { display: inline-flex; color: rgba(36,25,54,.66); font-size: .8rem; }
.footer-links { display: flex; flex-direction: column; gap: 8px; }
.footer-heading { margin: 0 0 6px; color: var(--dark-purple); font-size: .8rem; font-weight: 850; letter-spacing: .1em; text-transform: uppercase; }
.footer-links a { color: rgba(36,25,54,.66); font-size: .8rem; }
.footer-meta { margin-left: auto; }
.footer-meta p { margin: 0 0 10px; }

@media (max-width: 860px) {
  .section-pad { padding: 72px 0; }
  .hero-grid, .calculator-grid { grid-template-columns: 1fr; gap: 48px; }
  .hero-visual { min-height: 370px; }
  .intro-grid, .section-heading { grid-template-columns: 1fr; gap: 12px; }
  .benefit-grid, .rate-grid { grid-template-columns: 1fr; }
  .benefit-card, .rate-card { min-height: auto; }
  .benefit-card .icon-box { margin-bottom: 25px; }
  .article-layout { grid-template-columns: 1fr; gap: 38px; }
  .article-aside { position: static; }
  .footer-grid { grid-template-columns: 1fr 1fr; gap: 40px; }
  .footer-meta { margin-left: 0; grid-column: 1 / -1; }
}

@media (max-width: 560px) {
  .shell { width: min(calc(100% - 32px), var(--shell)); }
  .header-inner { min-height: 70px; align-items: flex-start; padding: 16px 0; }
  .language-nav { flex-wrap: wrap; justify-content: flex-end; gap: 2px; }
  .language-link { padding: 5px 7px; font-size: 10px; }
  h1 { font-size: clamp(2.75rem, 15vw, 4.1rem); }
  .hero-actions { align-items: stretch; flex-direction: column; }
  .button { width: 100%; }
  .hero-visual { min-height: 320px; transform: scale(.86); margin: -25px -35px; }
  .calculator { padding: 22px 18px; }
  .form-row label { display: block; }
  .form-row label span { display: block; margin-top: 3px; text-align: left; }
  .footer-grid { grid-template-columns: 1fr; }
  .footer-meta { grid-column: auto; }
}