.country-formation-page { overflow-x: clip !important; overflow-y: visible !important; background: #fff; }
.country-formation-page main { overflow: visible !important; }
.country-formation-page main [id] { scroll-margin-top: 100px; }
.country-formation-hero { position: relative; min-height: 590px; overflow: hidden; background: #082c54; color: #fff; }
.country-formation-hero figure { position: absolute; inset: 0; margin: 0; }
.country-formation-hero img { width: 100%; height: 100%; object-fit: cover; }
.country-formation-hero::after { content: ""; position: absolute; inset: 0; background: linear-gradient(90deg, rgba(3,27,56,.97) 0%, rgba(3,27,56,.9) 46%, rgba(3,27,56,.32) 77%, rgba(3,27,56,.13) 100%); }
.country-formation-hero .shell { position: relative; z-index: 1; display: flex; min-height: 590px; align-items: center; padding: 58px 0 72px; }
.country-formation-hero-copy { width: min(720px, 61%); }
.country-formation-breadcrumb { display: flex; flex-wrap: wrap; gap: 9px; margin-bottom: 50px; color: rgba(255,255,255,.68); font-size: 11px; }
.country-formation-breadcrumb a { color: #fff; }
.country-formation-kicker { margin: 0 0 20px; color: #e2bd76; font-size: 11px; font-weight: 900; letter-spacing: .18em; text-transform: uppercase; }
.country-formation-hero h1 { max-width: 720px; margin: 0; font-family: Georgia, "Times New Roman", serif; font-size: clamp(52px, 5vw, 74px); font-weight: 500; letter-spacing: -.04em; line-height: 1.02; }
.country-formation-hero-lead { max-width: 640px; margin: 25px 0 0; color: rgba(255,255,255,.86); font-size: 17px; line-height: 1.75; }
.country-formation-hero-actions { display: flex; flex-wrap: wrap; gap: 14px; margin-top: 29px; }
.country-formation-hero .text-link { color: #fff; border-color: rgba(255,255,255,.5); }

.country-formation-facts { position: relative; z-index: 2; margin-top: -23px; }
.country-formation-facts-grid { display: grid; grid-template-columns: repeat(4, 1fr); overflow: hidden; border-top: 3px solid #c4933f; background: #fff; box-shadow: 0 18px 45px rgba(4,32,64,.13); }
.country-formation-facts article { min-height: 128px; padding: 27px 29px; border-right: 1px solid #dce5ed; }
.country-formation-facts article:last-child { border-right: 0; }
.country-formation-facts small, .country-formation-facts strong, .country-formation-facts span { display: block; }
.country-formation-facts small { color: #9b7024; font-size: 10px; font-weight: 850; letter-spacing: .13em; text-transform: uppercase; }
.country-formation-facts strong { margin-top: 9px; color: #06264d; font-family: Georgia, serif; font-size: 22px; line-height: 1.2; }
.country-formation-facts span { margin-top: 7px; color: #607589; font-size: 12px; line-height: 1.5; }

.country-formation-section { padding: 96px 0; }
.country-formation-section--soft { background: #f2f6f9; }
.country-formation-section--navy { background: #06264d; color: #fff; }
.country-formation-heading { max-width: 1080px; margin-bottom: 44px; }
.country-formation-eyebrow { margin: 0 0 17px; color: #a97622; font-size: 11px; font-weight: 900; letter-spacing: .16em; text-transform: uppercase; }
.country-formation-heading h2, .country-formation-copy h2 { margin: 0; color: #06264d; font-family: Georgia, "Times New Roman", serif; font-size: clamp(39px, 3.7vw, 56px); font-weight: 500; letter-spacing: -.035em; line-height: 1.08; }
.country-formation-heading > p { max-width: 780px; margin: 22px 0 0; color: #586f84; font-size: 16px; line-height: 1.8; }
.country-formation-heading--split { display: grid; max-width: none; grid-template-columns: minmax(0, 1.08fr) minmax(360px, .92fr); column-gap: clamp(56px, 8vw, 130px); align-items: end; }
.country-formation-heading--split > .country-formation-eyebrow { grid-column: 1; grid-row: 1; }
.country-formation-heading--split > h2 { grid-column: 1; grid-row: 2; }
.country-formation-heading--split > p:last-child { grid-column: 2; grid-row: 2; max-width: 590px; padding: 15px 0 15px 30px; margin: 0; border-left: 2px solid #c4933f; }
.country-formation-section--navy :is(.country-formation-heading h2,.country-formation-eyebrow) { color: #fff; }
.country-formation-section--navy .country-formation-heading > p { color: #c8d8e5; }
.country-formation-section--navy .country-formation-heading--split > p:last-child { border-left-color: rgba(224,186,115,.75); }

.country-formation-layout { display: grid; grid-template-columns: 230px minmax(0, 1fr); gap: 70px; align-items: start; }
.country-formation-editorial-split { display: grid; grid-template-columns: minmax(0, .82fr) minmax(0, 1.18fr); gap: clamp(48px, 7vw, 105px); align-items: start; }
.country-formation-toc { position: sticky; top: 112px; padding: 26px 0 0; border-top: 2px solid #c4933f; }
.country-formation-toc strong { display: block; margin-bottom: 14px; color: #06264d; font-family: Georgia, serif; font-size: 20px; }
.country-formation-toc a { display: block; padding: 9px 0; border-bottom: 1px solid #d9e2e9; color: #526a80; font-size: 12px; }
.country-formation-toc a:hover { color: #0e5599; }
.country-formation-copy > p { margin: 0 0 21px; color: #4f667c; font-size: 16px; line-height: 1.86; }
.country-formation-copy h2 { margin: 0 0 23px; }
.country-formation-copy h3 { margin: 34px 0 12px; color: #06264d; font-family: Georgia, serif; font-size: 26px; line-height: 1.25; }
.country-formation-copy ul { margin: 0 0 26px; padding-left: 19px; color: #4f667c; font-size: 15px; line-height: 1.8; }
.country-formation-copy li + li { margin-top: 7px; }
.country-formation-callout { margin: 32px 0; padding: 25px 28px; border-left: 3px solid #c4933f; background: #eef4f8; }
.country-formation-callout strong { display: block; margin-bottom: 7px; color: #06264d; font-family: Georgia, serif; font-size: 21px; }
.country-formation-callout p { margin: 0; color: #536b80; line-height: 1.75; }

.country-formation-table-wrap { overflow-x: auto; border: 1px solid #cbd7e0; background: #fff; }
.country-formation-table { width: 100%; min-width: 760px; border-collapse: collapse; }
.country-formation-table th, .country-formation-table td { padding: 20px 22px; border-right: 1px solid #d5dfe7; border-bottom: 1px solid #d5dfe7; text-align: left; vertical-align: top; }
.country-formation-table th:last-child, .country-formation-table td:last-child { border-right: 0; }
.country-formation-table tr:last-child td { border-bottom: 0; }
.country-formation-table thead th { background: #082f5a; color: #fff; font-size: 11px; letter-spacing: .08em; text-transform: uppercase; }
.country-formation-table tbody td:first-child { color: #06264d; font-family: Georgia, serif; font-size: 19px; font-weight: 700; }
.country-formation-table td { color: #536a7f; font-size: 14px; line-height: 1.65; }

.country-formation-process { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 1px; background: rgba(255,255,255,.16); }
.country-formation-process article { min-height: 190px; padding: 32px; background: #082e58; }
.country-formation-process small { color: #e0ba73; font-size: 10px; font-weight: 900; letter-spacing: .13em; text-transform: uppercase; }
.country-formation-process h3 { margin: 17px 0 10px; color: #fff; font-family: Georgia, serif; font-size: 25px; }
.country-formation-process p { margin: 0; color: #c8d8e5; font-size: 14px; line-height: 1.72; }

.country-formation-split { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 18px; }
.country-formation-panel { padding: 34px; border-top: 3px solid #c4933f; background: #fff; box-shadow: 0 13px 35px rgba(6,38,77,.07); }
.country-formation-panel h3 { margin: 0 0 18px; color: #06264d; font-family: Georgia, serif; font-size: 28px; }
.country-formation-panel ul { margin: 0; padding-left: 18px; color: #536a7f; line-height: 1.78; }
.country-formation-panel li + li { margin-top: 9px; }

/* Country accounting and tax chapter */
.country-tax-heading { display: grid; max-width: none; grid-template-columns: minmax(0,.92fr) minmax(390px,1.08fr); column-gap: clamp(52px,7vw,118px); align-items: end; margin-bottom: 48px; }
.country-tax-heading > .country-formation-eyebrow { grid-column: 1 / -1; }
.country-tax-heading > h2 { max-width: 700px; }
.country-tax-heading > p:last-child { max-width: 720px; padding: 14px 0 14px 28px; margin: 0; border-left: 2px solid #c4933f; }
.country-tax-grid { display: grid; grid-template-columns: repeat(2,minmax(0,1fr)); border-top: 1px solid #c9d6df; border-left: 1px solid #c9d6df; background: #fff; box-shadow: 0 18px 46px rgba(6,38,77,.07); }
.country-tax-panel { position: relative; min-height: 350px; padding: 38px 40px 34px; overflow: hidden; border-right: 1px solid #c9d6df; border-bottom: 1px solid #c9d6df; background: linear-gradient(145deg,#fff 0%,#fff 72%,#f6f9fb 100%); }
.country-tax-panel::after { content: ""; position: absolute; right: -42px; bottom: -42px; width: 118px; height: 118px; border: 1px solid rgba(196,147,63,.18); border-radius: 50%; }
.country-tax-panel > * { position: relative; z-index: 1; }
.country-tax-panel > small { display: block; color: #a97622; font-size: 10px; font-weight: 900; letter-spacing: .15em; text-transform: uppercase; }
.country-tax-panel h3 { max-width: 600px; margin: 14px 0 13px; color: #06264d; font-family: Georgia,"Times New Roman",serif; font-size: clamp(24px,2vw,29px); line-height: 1.22; }
.country-tax-panel p { max-width: 650px; margin: 0 0 20px; color: #536a7f; font-size: 14px; line-height: 1.72; }
.country-tax-panel ul { margin: 0; padding: 0; list-style: none; }
.country-tax-panel li { position: relative; padding: 10px 0 10px 21px; border-top: 1px solid #e0e7ed; color: #435d75; font-size: 13px; line-height: 1.55; }
.country-tax-panel li::before { content: ""; position: absolute; top: 17px; left: 1px; width: 7px; height: 7px; border: 1px solid #c4933f; border-radius: 50%; background: #fff; box-shadow: inset 0 0 0 2px #fff; }
.country-tax-calendar { display: grid; grid-template-columns: minmax(300px,.72fr) minmax(0,1.28fr); margin-top: 42px; overflow: hidden; border-top: 3px solid #c4933f; background: #06264d; color: #fff; box-shadow: 0 20px 48px rgba(6,38,77,.13); }
.country-tax-calendar-intro { display: flex; min-height: 330px; flex-direction: column; justify-content: center; padding: 42px 44px; background: linear-gradient(145deg,#0a3d70 0%,#06264d 100%); }
.country-tax-calendar-intro > small,
.country-tax-calendar-intro > .country-formation-eyebrow { margin: 0 0 15px; color: #e0ba73; font-size: 10px; font-weight: 900; letter-spacing: .15em; text-transform: uppercase; }
.country-tax-calendar-intro h3 { max-width: 390px; margin: 0 0 16px; color: #fff; font-family: Georgia,"Times New Roman",serif; font-size: clamp(28px,2.5vw,38px); line-height: 1.13; }
.country-tax-calendar-intro p { max-width: 460px; margin: 0; color: #c8d8e5; font-size: 14px; line-height: 1.75; }
.country-tax-calendar-list { display: grid; grid-template-columns: repeat(2,minmax(0,1fr)); background: rgba(255,255,255,.13); gap: 1px; }
.country-tax-calendar-list article { min-height: 164px; padding: 30px 32px; background: #082e58; }
.country-tax-calendar-list article > small { display: block; color: #e0ba73; font-size: 10px; font-weight: 900; letter-spacing: .14em; text-transform: uppercase; }
.country-tax-calendar-list h3 { margin: 12px 0 8px; color: #fff; font-family: Georgia,"Times New Roman",serif; font-size: 21px; line-height: 1.25; }
.country-tax-calendar-list p { margin: 0; color: #bfd0df; font-size: 13px; line-height: 1.65; }
.country-tax-note { position: relative; max-width: 1180px; padding: 22px 28px 22px 58px; margin: 28px 0 0; border: 1px solid #d4dee6; background: #edf3f7; color: #526a80; font-size: 13px; line-height: 1.7; }
.country-tax-note::before { content: "i"; position: absolute; top: 21px; left: 24px; display: grid; width: 20px; height: 20px; place-items: center; border: 1px solid #c4933f; border-radius: 50%; color: #9b7024; font-family: Georgia,serif; font-size: 12px; font-style: italic; font-weight: 700; }
.country-formation-section--navy .country-tax-grid { border-color: rgba(255,255,255,.2); }
.country-formation-section--navy .country-tax-note { border-color: rgba(255,255,255,.2); background: #082e58; color: #c8d8e5; }
@media (hover:hover) and (pointer:fine) {
  .secondary-page main .country-tax-calendar-list article:hover { transform: none; border-color: transparent; box-shadow: none; background: #0a3868; }
}
.country-formation-faq { max-width: 980px; border-top: 1px solid #06264d; }
.country-formation-faq details { border-bottom: 1px solid #ced9e2; }
.country-formation-faq summary { position: relative; padding: 23px 54px 23px 0; color: #06264d; font-family: Georgia, serif; font-size: 21px; font-weight: 700; cursor: pointer; list-style: none; }
.country-formation-faq summary::-webkit-details-marker { display: none; }
.country-formation-faq summary::after { content: "+"; position: absolute; top: 17px; right: 0; display: grid; width: 36px; height: 36px; place-items: center; border: 1px solid #c3d1dc; border-radius: 50%; color: #a87520; font-family: Arial, sans-serif; font-weight: 400; }
.country-formation-faq details[open] summary::after { content: "−"; }
.country-formation-faq p { max-width: 830px; margin: 0; padding: 0 50px 24px 0; color: #536a7f; font-size: 14px; line-height: 1.8; }
.country-formation-source { padding: 25px 0; border-top: 1px solid #d4dee6; background: #f2f6f9; }
.country-formation-source .shell { display: flex; justify-content: space-between; gap: 30px; color: #66798c; font-size: 11px; line-height: 1.65; }
.country-formation-source strong { color: #06264d; }
.country-formation-source-links { display: flex; flex-wrap: wrap; gap: 14px; }
.country-formation-source a { padding-bottom: 2px; border-bottom: 1px solid #91a8bb; color: #0e5599; font-weight: 800; }

/* Long-form country guide reading system */
.country-guide-reading {
  padding: 74px 0 94px;
  background: #f3f6f8;
}
.country-guide-reading-grid {
  display: grid;
  grid-template-columns: 272px minmax(0, 880px);
  gap: 50px;
  justify-content: center;
  align-items: start;
}
.country-guide-sidebar {
  position: sticky;
  top: 108px;
  max-height: calc(100vh - 132px);
  overflow: auto;
  border: 1px solid #d2dde5;
  border-top: 3px solid #c4933f;
  background: #fff;
  box-shadow: 0 15px 38px rgba(5,37,70,.09);
  scrollbar-width: thin;
}
.country-guide-sidebar-head { padding: 24px 24px 18px; border-bottom: 1px solid #dce4ea; }
.country-guide-sidebar-head small {
  display: block;
  margin-bottom: 7px;
  color: #a97622;
  font-size: 9px;
  font-weight: 900;
  letter-spacing: .14em;
  text-transform: uppercase;
}
.country-guide-sidebar-head strong {
  display: block;
  color: #06264d;
  font-family: Georgia,"Times New Roman",serif;
  font-size: 24px;
  line-height: 1.2;
}
.country-guide-toc { display: block; padding: 9px 15px 17px; }
.country-guide-toc a {
  position: relative;
  display: block;
  padding: 12px 16px;
  border-bottom: 1px solid #e0e7ec;
  color: #4b647b;
  font-size: 13px;
  font-weight: 650;
  line-height: 1.35;
  transition: color .2s ease, background-color .2s ease, padding-left .2s ease;
}
.country-guide-toc a::before {
  content: "";
  position: absolute;
  top: 9px;
  bottom: 9px;
  left: 0;
  width: 3px;
  background: transparent;
}
.country-guide-toc a:hover,
.country-guide-toc a:focus-visible,
.country-guide-toc a.is-active {
  padding-left: 20px;
  color: #0d58a3;
  background: #f1f6fa;
}
.country-guide-toc a.is-active::before { background: #c4933f; }
.country-guide-sidebar-cta { padding: 20px 24px 24px; background: #082f5a; }
.country-guide-sidebar-cta strong { display: block; color: #fff; font-family: Georgia,serif; font-size: 18px; line-height: 1.3; }
.country-guide-sidebar-cta p { margin: 9px 0 15px; color: #c8d7e4; font-size: 12px; line-height: 1.6; }
.country-guide-sidebar-cta a { color: #fff; font-size: 12px; font-weight: 800; border-bottom: 1px solid #c4933f; }
.country-guide-article {
  min-width: 0;
  overflow: hidden;
  border: 1px solid #d5e0e8;
  background: #fff;
  box-shadow: 0 18px 48px rgba(5,37,70,.075);
}
.country-guide-article > .country-formation-section {
  padding: 58px 54px;
  border-bottom: 1px solid #d8e2e9;
  background: #fff;
}
.country-guide-article > .country-formation-section:last-child { border-bottom: 0; }
.country-guide-article > .country-formation-section--soft { background: #f7f9fb; }
.country-guide-article > .country-formation-section--navy { background: #fff; color: #06264d; }
.country-guide-article > .country-formation-section > .shell {
  width: 100%;
  max-width: none;
  padding-right: 0;
  padding-left: 0;
}
.country-guide-article .country-formation-layout,
.country-guide-article .country-formation-editorial-split,
.country-guide-article .country-formation-heading--split,
.country-guide-article .country-tax-heading {
  display: block;
}
.country-guide-article .country-formation-toc { display: none; }
.country-guide-article .country-formation-copy,
.country-guide-article .country-formation-heading { max-width: 760px; }
.country-guide-article .country-formation-heading { margin-bottom: 34px; }
.country-guide-article .country-formation-heading h2,
.country-guide-article .country-formation-copy h2 {
  max-width: 760px;
  font-size: clamp(33px,3vw,42px);
  line-height: 1.12;
}
.country-guide-article .country-formation-heading--split > :is(.country-formation-eyebrow,h2,p:last-child),
.country-guide-article .country-tax-heading > :is(.country-formation-eyebrow,h2,p:last-child) {
  display: block;
  max-width: 760px;
  padding: 0;
  margin-left: 0;
  border: 0;
}
.country-guide-article .country-formation-heading--split > p:last-child,
.country-guide-article .country-tax-heading > p:last-child {
  padding-top: 20px;
  margin-top: 22px;
  border-top: 1px solid #c4933f;
}
.country-guide-article .country-formation-section--navy .country-formation-heading--split > p:last-child { border-top-color: rgba(224,186,115,.65); }
.country-guide-article .country-formation-section--navy :is(.country-formation-heading h2,.country-formation-eyebrow) { color: #06264d; }
.country-guide-article .country-formation-section--navy .country-formation-heading > p { color: #536a7f; }
.country-guide-article .country-formation-process { grid-template-columns: 1fr; gap: 0; background: transparent; }
.country-guide-article .country-formation-process article {
  position: relative;
  min-height: 0;
  padding: 27px 0 27px 42px;
  border-top: 1px solid #d8e2e9;
  background: transparent;
}
.country-guide-article .country-formation-process article::before {
  content: "";
  position: absolute;
  width: 12px;
  height: 12px;
  margin: 5px 0 0 -40px;
  border: 2px solid #e0ba73;
  border-radius: 50%;
}
.country-guide-article .country-formation-process small { color: #a97622; }
.country-guide-article .country-formation-process h3 { color: #06264d; }
.country-guide-article .country-formation-process p { color: #536a7f; }
.country-guide-article .country-formation-split,
.country-guide-article .country-tax-grid { grid-template-columns: 1fr; }
.country-guide-article .country-formation-panel,
.country-guide-article .country-tax-panel { min-height: 0; padding: 30px 32px; }
.country-guide-article .country-formation-panel {
  padding: 30px 32px;
  border-top-width: 2px;
  box-shadow: none;
  background: #f6f9fb;
}
.country-guide-article .country-tax-grid {
  border: 0;
  box-shadow: none;
  background: transparent;
}
.country-guide-article .country-tax-panel {
  border: 0;
  border-top: 1px solid #d5e0e8;
  background: transparent;
}
.country-guide-article .country-tax-panel::after { display: none; }
.country-guide-article .country-tax-calendar { grid-template-columns: 1fr; }
.country-guide-article .country-tax-calendar-intro { min-height: 0; }

@media (max-width: 1060px) {
  .country-guide-reading-grid { grid-template-columns: 1fr; gap: 28px; }
  .country-guide-sidebar { position: static; max-height: none; }
  .country-guide-toc { display: grid; grid-template-columns: repeat(3,minmax(0,1fr)); }
  .country-guide-sidebar-cta { display: none; }
}

@media (max-width: 900px) {
  .country-formation-hero-copy { width: 76%; }
  .country-formation-facts-grid { grid-template-columns: repeat(2, 1fr); }
  .country-formation-facts article:nth-child(2) { border-right: 0; }
  .country-formation-facts article:nth-child(-n+2) { border-bottom: 1px solid #dce5ed; }
  .country-formation-layout { grid-template-columns: 1fr; gap: 40px; }
  .country-formation-editorial-split { grid-template-columns: 1fr; gap: 40px; }
  .country-formation-heading--split { grid-template-columns: 1fr; row-gap: 0; }
  .country-formation-heading--split > .country-formation-eyebrow,
  .country-formation-heading--split > h2,
  .country-formation-heading--split > p:last-child { grid-column: 1; grid-row: auto; }
  .country-formation-heading--split > p:last-child { max-width: 760px; padding: 18px 0 0; margin-top: 24px; border-top: 1px solid #c4933f; border-left: 0; }
  .country-tax-heading { grid-template-columns: 1fr; }
  .country-tax-heading > .country-formation-eyebrow,
  .country-tax-heading > h2,
  .country-tax-heading > p:last-child { grid-column: 1; }
  .country-tax-heading > p:last-child { max-width: 760px; padding: 18px 0 0; margin-top: 24px; border-top: 1px solid #c4933f; border-left: 0; }
  .country-tax-calendar { grid-template-columns: 1fr; }
  .country-tax-calendar-intro { min-height: auto; }
  .country-formation-toc { position: static; display: grid; grid-template-columns: repeat(3, 1fr); gap: 0 16px; }
  .country-formation-toc strong { grid-column: 1 / -1; }
}
@media (max-width: 640px) {
  .country-formation-hero, .country-formation-hero .shell { min-height: 640px; }
  .country-formation-hero .shell { align-items: flex-end; }
  .country-formation-hero-copy { width: 100%; }
  .country-formation-hero h1 { font-size: 45px; }
  .country-formation-facts-grid, .country-formation-process, .country-formation-split { grid-template-columns: 1fr; }
  .country-tax-grid, .country-tax-calendar-list { grid-template-columns: 1fr; }
  .country-tax-panel { min-height: auto; padding: 30px 25px 27px; }
  .country-tax-calendar-intro { padding: 34px 26px; }
  .country-tax-calendar-list article { min-height: auto; padding: 27px 26px; }
  .country-tax-note { padding: 20px 22px 20px 52px; }
  .country-tax-note::before { left: 20px; }
  .country-formation-facts article { border-right: 0; border-bottom: 1px solid #dce5ed; }
  .country-formation-section { padding: 76px 0; }
  .country-formation-toc { grid-template-columns: 1fr 1fr; }
  .country-formation-source .shell { flex-direction: column; }
  .country-guide-reading { padding: 42px 0 64px; }
  .country-guide-toc { grid-template-columns: 1fr 1fr; }
  .country-guide-article > .country-formation-section { padding: 43px 24px; }
  .country-guide-article .country-formation-heading h2,
  .country-guide-article .country-formation-copy h2 { font-size: 31px; }
}