:root{--navy:#14233F;--deep:#0F1C33;--teal:#0B766B;--pale:#F0F7F6;--ink:#14233F;--muted:#51607A;--line:#C9D1DA;--white:#fff;--accent:#7FCFC6}*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:2rem}body{margin:0;color:var(--ink);background:var(--white);font-family:var(--font-body);font-size:1rem;line-height:1.65}a{color:inherit;text-decoration:none}a,button,summary{-webkit-tap-highlight-color:transparent}a:focus-visible,summary:focus-visible{outline:3px solid #0E8579;outline-offset:5px}h1,h2,h3,p{margin:0}h1,h2,h3{line-height:1.12}h1,h2{font-family:var(--font-heading);font-weight:400}h1 em,h2 em{font-weight:400}section[id],article[id]{scroll-margin-top:2rem}.wrap{width:min(1220px,calc(100% - 96px));margin-inline:auto}.skip{position:absolute;left:1rem;top:-8rem;z-index:99;background:white;padding:1rem}.skip:focus{top:1rem}.header{display:flex;align-items:center;justify-content:space-between;padding-block:28px;gap:30px}.brand{display:flex;align-items:center;gap:14px}.header nav{display:flex;align-items:center;gap:28px;font-size:.9375rem}.header nav>a:hover{color:var(--teal)}.nav-cta{border:1px solid var(--line);padding:11px 17px}.nav-cta span{margin-left:14px}.hero{display:grid;grid-template-columns:1.15fr 1fr;gap:70px;align-items:center;padding-block:58px 72px}.eyebrow{font-family:var(--font-body);font-size:.8125rem;font-weight:700;letter-spacing:.12em;margin-bottom:25px;line-height:1.6;color:var(--teal)}.hero .eyebrow{display:flex;align-items:center;gap:10px}h1{font-size:clamp(2.5rem,4.4vw,4.3rem);letter-spacing:-.035em;line-height:1.08}h1 em{color:var(--teal)}.intro{font-size:1.125rem;line-height:1.7;color:var(--muted);max-width:490px;margin-block:27px 28px}.button{background:var(--teal);color:white;display:inline-flex;align-items:center;justify-content:space-between;gap:28px;padding:15px 22px;font-size:.9375rem;font-weight:600}.button:hover{background:#0A6C62}.hero-location{font-size:.875rem;margin-top:22px;color:var(--muted)}.hero-panel{background:var(--navy);color:white;padding:30px 34px 27px;position:relative;border-top:5px solid var(--teal)}.panel-top{display:flex;justify-content:space-between;font-size:.75rem;letter-spacing:.12em;color:#AEB9CC;margin-bottom:39px;gap:20px}.hero-panel h2{font-size:2.6rem;letter-spacing:-.025em;line-height:1.17}.hero-panel h2>span{color:var(--accent)}.filing-list{margin-top:37px;border-top:1px solid #33425E}.filing-list a{display:grid;grid-template-columns:56px 1fr;gap:17px;align-items:center;border-bottom:1px solid #33425E;padding:18px 0;font-size:.9375rem}.filing-list a:hover{color:var(--accent)}.form-number{color:var(--accent);font-size:.875rem;font-weight:700}.hero-panel>p{font-size:.8125rem;color:#AEB9CC;margin-top:24px}.trust-bar{background:var(--pale);border-block:1px solid #DDE8E6}.trust-bar .wrap{display:flex;justify-content:space-between;gap:24px;padding-block:20px;font-size:.875rem;color:#51607A}.section{padding-block:94px}.section-heading{display:flex;align-items:flex-end;justify-content:space-between;gap:40px;margin-bottom:42px}.section-heading .eyebrow{margin-bottom:16px}h2{font-size:clamp(2.2rem,3.3vw,3.3rem);letter-spacing:-.025em}.section-heading>p{max-width:340px;color:var(--muted)}.service-grid{display:grid;grid-template-columns:repeat(3,1fr);border:1px solid var(--line)}.service{padding:29px 27px;display:flex;flex-direction:column;min-width:0}.service+.service{border-left:1px solid var(--line)}.service.featured{background:var(--pale)}.service-top{display:flex;align-items:center;justify-content:space-between;gap:15px;margin-bottom:30px}.service-tag{font-size:.75rem;letter-spacing:.1em;color:var(--teal);font-weight:700}.service h3{font-family:var(--font-heading);font-size:1.9rem;font-weight:400;line-height:1.2;letter-spacing:-.02em;margin-bottom:20px}.service>p{color:var(--muted)}.service ul{padding:0;margin:24px 0;list-style:none;line-height:1.55;font-size:.9375rem}.service li{padding:9px 0 9px 17px;position:relative;border-bottom:1px solid var(--line)}.service li:before{content:'·';position:absolute;left:0;color:var(--teal);font-weight:bold}.service .service-note{font-size:.875rem;line-height:1.6;margin-top:auto;margin-bottom:25px;min-height:45px}.text-link{font-weight:600;font-size:.875rem;display:flex;justify-content:space-between;align-items:center;gap:12px;color:var(--teal)}.text-link:hover{text-decoration:underline}.about{background:var(--navy);color:white}.about-grid{display:grid;grid-template-columns:1fr 1fr;gap:100px}.about .eyebrow{color:var(--accent)}.about h2{font-size:clamp(2.5rem,4vw,4rem)}.about h2 em{color:var(--accent)}.about-copy p{color:#D0D9E6;margin-bottom:22px}.about-copy .about-lead{font-size:1.4rem;color:white;line-height:1.5}.signature{border-top:1px solid #33425E;padding-top:24px;margin-top:30px;display:flex;flex-direction:column;gap:4px}.signature strong{font-weight:500}.signature span{font-size:.875rem;color:#D0D9E6}.steps{display:grid;grid-template-columns:repeat(3,1fr);gap:48px;list-style:none;padding:0;margin:0}.steps>li{border-top:1px solid var(--line);padding-top:20px}.steps h3{font-size:1.15rem;margin-bottom:14px}.steps p{color:var(--muted)}.faq{padding-block:0 94px;display:grid;grid-template-columns:1fr 1.3fr;gap:70px}.faq h2{font-size:2.35rem;max-width:310px}.questions{border-top:1px solid var(--line)}details{border-bottom:1px solid var(--line);padding-block:19px}summary{font-size:1rem;font-weight:600;cursor:pointer;padding-right:18px;line-height:1.5}details p{margin-top:15px;color:var(--muted);padding-right:20px}.contact{background:var(--pale);display:grid;grid-template-columns:1.15fr 1fr;gap:70px;padding:48px;margin-bottom:64px}.contact .eyebrow{font-size:.75rem;margin-bottom:15px}.contact h2{font-size:2.9rem;margin-bottom:20px}.contact>div>p:not(.eyebrow){color:var(--muted)}.contact-box{align-self:center;border-left:1px solid #C9D1DA;padding-left:36px}.contact-label{font-size:.75rem;font-weight:700;letter-spacing:.12em}.contact h3{font-size:1.1rem;margin-block:18px}.contact-box p{font-size:.9375rem}.contact-box .contact-small{font-size:.8125rem;margin-top:18px}.footer{display:flex;gap:30px;align-items:center;justify-content:space-between;border-top:1px solid var(--line);padding-block:27px;font-size:.8125rem;color:var(--muted)}.footer a:hover{color:var(--teal)}@media(min-width:1600px){.hero{padding-block:80px 100px}}@media(max-width:1050px){.wrap{width:calc(100% - 56px)}.hero{gap:36px}.hero-panel{padding:26px}.hero-panel h2{font-size:2.15rem}.header nav{gap:19px}.service{padding:24px 20px}.service h3{font-size:1.65rem}.about-grid{gap:55px}.contact{gap:40px}.filing-list a{gap:10px;grid-template-columns:44px 1fr}.hero .eyebrow{font-size:.75rem}.steps{gap:30px}}@media(max-width:760px){.wrap{width:calc(100% - 40px)}.header{padding-block:22px;flex-wrap:wrap;gap:22px}.header nav{width:100%;justify-content:space-between;gap:14px;font-size:.875rem}.nav-cta{padding:8px 10px}.nav-cta span{margin-left:3px}.hero{grid-template-columns:1fr;padding-block:34px 40px;gap:37px}h1{font-size:clamp(2.7rem,8vw,4rem)}.hero-panel h2{font-size:2.3rem}.hero-panel{padding:26px}.panel-top{margin-bottom:27px}.filing-list{margin-top:25px}.filing-list a{grid-template-columns:50px 1fr}.intro{font-size:1.0625rem}.trust-bar .wrap{flex-direction:column;gap:7px;padding-block:20px}.section{padding-block:60px}.section-heading{display:block;margin-bottom:30px}.section-heading>p{margin-top:22px;max-width:none}.service-grid{grid-template-columns:1fr}.service+.service{border-left:0;border-top:1px solid var(--line)}.service{padding:26px}.service h3{font-size:2rem}.service h3 br{display:none}.service-top{margin-bottom:24px}.service .service-note{min-height:0}.about-grid{grid-template-columns:1fr;gap:34px}.about h2{font-size:3rem}.steps{grid-template-columns:1fr;gap:26px}.faq{grid-template-columns:1fr;gap:26px;padding-bottom:60px}.faq h2{max-width:none;font-size:2.2rem}.contact{grid-template-columns:1fr;padding:28px;gap:32px;margin-bottom:40px}.contact h2{font-size:2.4rem}.contact-box{border-left:0;border-top:1px solid #C9D1DA;padding:28px 0 0}.footer{flex-wrap:wrap;gap:10px 25px}.footer span:first-child{width:100%}}@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}}@media(max-width:380px){.header nav{font-size:.8125rem;gap:9px}.nav-cta{padding:7px}.wrap{width:calc(100% - 32px)}.hero-panel,.service{padding:22px}.hero-panel h2{font-size:2rem}.contact{padding:23px}}

.contact-email{color:var(--teal);font-weight:600;overflow-wrap:anywhere}.contact-email:hover{text-decoration:underline}

.contact-inquiry{grid-template-columns:.85fr 1.2fr;align-items:start;gap:56px}
.contact-intro{min-width:0}.contact-intro h2{font-size:clamp(2.25rem,3.7vw,3.25rem)}
.contact-details{display:flex;flex-direction:column;gap:6px;margin-top:32px;font-size:.9375rem}
.contact-details strong{font-size:1.0625rem}.contact-details .contact-email{margin-block:8px}
.contact-intro .contact-method{font-size:.9375rem;margin-top:30px;max-width:350px}
.inquiry-form{min-width:0;background:white;border:1px solid var(--line);padding:30px}
.inquiry-form h3{margin:0 0 9px;font-size:1.35rem;line-height:1.3}
.form-help{font-size:.875rem;color:var(--muted);line-height:1.6;margin:0}
.inquiry-form>#inquiry-help{margin-bottom:24px}.form-row{display:grid;grid-template-columns:1fr 1fr;gap:18px}
.form-field{min-width:0;margin-bottom:20px}.form-field label,.copy-fallback label{display:block;font-size:.9375rem;font-weight:600;margin-bottom:8px;line-height:1.45}
.optional{font-weight:400;color:var(--muted);font-size:.875rem}
.form-field input,.form-field select,.form-field textarea,.copy-fallback textarea{width:100%;min-width:0;min-height:46px;padding:11px 12px;border:1px solid #A6B6C0;border-radius:0;background:white;color:var(--ink);font:inherit;font-size:1rem;line-height:1.5}
.form-field textarea,.copy-fallback textarea{resize:vertical}.form-field input::placeholder,.form-field textarea::placeholder{color:#51607A;opacity:1}
.form-field select{padding-right:24px}.form-field input:focus-visible,.form-field select:focus-visible,.form-field textarea:focus-visible,.copy-fallback textarea:focus-visible{outline:2px solid var(--teal);outline-offset:2px;border-color:var(--teal)}
.form-field .form-help{margin-top:9px}.inquiry-actions{display:flex;flex-wrap:wrap;align-items:center;gap:12px 20px}
.inquiry-actions button{cursor:pointer;font-family:inherit;min-height:46px}.inquiry-actions .button{border:0;font-size:1rem;gap:20px}
.copy-inquiry{color:var(--teal);background:none;border:0;padding:10px 0;font-size:.9375rem;font-weight:600;text-decoration:underline;text-underline-offset:3px}
.form-status{margin-top:20px;font-size:.9375rem;line-height:1.6;padding:14px;background:var(--pale);border-left:3px solid var(--teal);color:var(--ink)}
.copy-fallback{margin-top:18px}.inquiry-form [hidden]{display:none}
@media(max-width:1050px){.contact-inquiry{gap:30px;padding:32px;grid-template-columns:.8fr 1.2fr}.inquiry-form{padding:24px}.form-row{grid-template-columns:1fr;gap:0}}
@media(max-width:760px){.contact-inquiry{grid-template-columns:1fr;gap:28px;padding:24px}.contact-intro .contact-method{max-width:none;margin-top:22px}.contact-details{margin-top:24px}.inquiry-form{padding:22px}.inquiry-actions{align-items:stretch;flex-direction:column}.inquiry-actions .button{justify-content:space-between}.copy-inquiry{align-self:flex-start}}
@media(max-width:380px){.contact-inquiry{padding:18px}.inquiry-form{padding:16px}}

/* Service catalogue */
.service-catalogue{gap:24px;border:0;grid-template-columns:repeat(3,minmax(0,1fr))}
.service-catalogue .service{border:1px solid var(--line);border-top:3px solid var(--teal);padding:27px;background:white}
.service-catalogue .service-top{margin-bottom:25px;gap:12px}
.service-catalogue .service-tag{font-size:.75rem;letter-spacing:.08em;text-align:left}
.service-catalogue h3{font-size:1.85rem;line-height:1.18;min-height:2.36em;margin-bottom:19px}
.service-catalogue .service>p{margin-bottom:30px}
.service-catalogue .text-link{margin-top:auto;border-top:1px solid var(--line);padding-top:17px;font-size:.9375rem}
.nonresident-service{display:grid;grid-template-columns:1fr 1.5fr;gap:45px;padding:34px;margin-top:28px;background:var(--navy);color:white}
.nonresident-service .eyebrow{color:var(--accent);font-size:.75rem;margin-bottom:14px}
.nonresident-service h3{font-family:var(--font-heading);font-size:2rem;font-weight:400;line-height:1.18}
.nonresident-service>div>p:not(.eyebrow){color:#D0D9E6;margin-bottom:20px}
.nonresident-service .text-link{color:var(--accent);display:inline-flex;gap:22px;font-size:.9375rem}
@media(max-width:1050px){.service-catalogue{gap:18px;grid-template-columns:repeat(2,minmax(0,1fr))}.service-catalogue .service{padding:24px}.nonresident-service{gap:30px}}
@media(max-width:760px){.service-catalogue{grid-template-columns:1fr;gap:20px}.service-catalogue .service{padding:26px}.service-catalogue h3{min-height:0;font-size:1.9rem}.nonresident-service{grid-template-columns:1fr;gap:23px;padding:27px}.nonresident-service h3{font-size:1.85rem}}


/* CUC Cross Border CPA brand: navy and teal from the supplied vector artwork. */
:root{--brand-teal:#0E8579;--font-body:"Avenir Next",Avenir,"Segoe UI",Arial,sans-serif;--font-heading:"Avenir Next",Avenir,"Trebuchet MS","Segoe UI",Arial,sans-serif}
.header{padding-block:21px;gap:36px}.brand{display:block;flex:0 1 336px;min-width:0}.brand-logo{display:block;width:100%;height:auto}
.header nav{flex-shrink:0}.nav-cta{border-color:var(--line);color:var(--ink)}.nav-cta:hover{border-color:var(--brand-teal);background:var(--pale)}
h1,h2{font-weight:600;letter-spacing:-.035em;line-height:1.15}h1{font-size:clamp(2.5rem,3.85vw,3.75rem)}h2{font-size:clamp(2.1rem,3.1vw,3rem)}
h1 em,h2 em{font-style:normal;font-weight:600}.hero-panel h2{font-size:2.45rem;line-height:1.2;letter-spacing:-.035em}
.eyebrow{font-size:.875rem;letter-spacing:.12em}.button{background:var(--brand-teal);border-radius:4px}.button:hover{background:#0A6C62}
.hero-panel{border-top-color:var(--brand-teal);border-radius:5px}.hero-panel .form-number{font-weight:600}.panel-top{font-size:.8125rem;letter-spacing:.1em}
.service-catalogue .service{border-top-color:var(--brand-teal);border-radius:4px}
.service h3,.nonresident-service h3{font-weight:600;letter-spacing:-.035em}.service-catalogue h3{font-size:1.65rem;line-height:1.25;min-height:2.5em}
.service-catalogue .service-tag{font-size:.8125rem;letter-spacing:.06em}.nonresident-service{border-radius:4px}.nonresident-service h3{font-size:1.85rem}
.about h2{font-size:clamp(2.4rem,3.65vw,3.6rem);line-height:1.16}.signature strong{font-weight:600}.faq h2{font-size:2.1rem;line-height:1.2}
.contact-inquiry{border-radius:5px}.contact-intro h2{font-size:clamp(2.25rem,3.4vw,3rem);line-height:1.16}.inquiry-form{border-radius:5px}.form-field input,.form-field select,.form-field textarea,.copy-fallback textarea{border-radius:4px}
.contact .eyebrow,.nonresident-service .eyebrow{font-size:.8125rem}.site-footer{background:var(--navy);color:#D0D9E6}.site-footer .footer{border-top:0;padding-block:32px;gap:35px;color:inherit}
.footer-brand{display:block;flex:0 1 290px;min-width:0}.footer-brand img{display:block;width:100%;height:auto}.footer-legal{display:flex;flex-direction:column;gap:6px;font-size:.875rem;margin-left:auto}.footer-top{font-size:.875rem;white-space:nowrap}.site-footer .footer a:hover{color:var(--accent)}
@media(max-width:1050px){.header{gap:22px}.brand{flex-basis:300px}.header nav{gap:17px}.hero-panel h2{font-size:2.15rem}.service-catalogue h3{font-size:1.65rem}}
@media(max-width:760px){.header{padding-block:19px;gap:23px}.brand{flex:0 1 320px;max-width:100%}.header nav{flex-basis:100%}h1{font-size:clamp(2.45rem,7.3vw,3.65rem);line-height:1.15}.hero .eyebrow{font-size:.8125rem}.hero-panel h2{font-size:2.15rem}.service-catalogue h3{min-height:0;font-size:1.75rem}.about h2{font-size:2.75rem}.site-footer .footer{align-items:flex-start;gap:24px}.footer-brand{flex-basis:285px}.footer-legal{margin-left:0;flex-basis:100%}.footer-top{display:block}.nonresident-service h3{font-size:1.75rem}}
@media(max-width:380px){.header nav{gap:9px}.brand{max-width:290px}.panel-top{gap:12px;font-size:.75rem}.hero-panel h2{font-size:1.95rem}}


.rental-services{grid-template-columns:1fr 1.5fr;gap:48px}.rental-intro{font-size:1rem;line-height:1.65;margin-top:20px;color:#D0D9E6}
.rental-service-list{list-style:none;margin:0 0 25px;padding:0;border-top:1px solid #33425E}.rental-service-list li{border-bottom:1px solid #33425E}.rental-service-list a{display:block;padding:18px 0}.rental-service-list strong{display:block;color:var(--accent);font-size:1.0625rem;line-height:1.4;font-weight:600;margin-bottom:5px}.rental-service-list span{display:block;color:#D0D9E6;font-size:.9375rem;line-height:1.6}.rental-service-list a:hover strong{text-decoration:underline;text-underline-offset:4px}
@media(max-width:760px){.rental-services{grid-template-columns:1fr;gap:26px}}


.form-honeypot{position:absolute;width:1px;height:1px;overflow:hidden;clip-path:inset(50%);white-space:nowrap;left:-10000px}
.form-disclosure{font-size:.875rem;line-height:1.65;color:var(--muted);margin:0 0 22px}.form-disclosure a{text-decoration:underline;text-underline-offset:3px;color:var(--teal)}
.inquiry-actions button:disabled{cursor:wait;opacity:.7}.form-status[data-state="error"]{background:#fff5f3;border-color:#9f3b27;color:#702619}.form-status[data-state="success"]{background:var(--pale);border-color:var(--brand-teal);color:var(--ink)}

/* Keep the two compliance services together across the final desktop row. */
@media(min-width:1051px){.service-catalogue{grid-template-columns:repeat(6,minmax(0,1fr))}.service-catalogue>.service{grid-column:span 2}.service-catalogue>#cra-vdp,.service-catalogue>#irs-streamlined{grid-column:span 3}}

/* Dedicated service pages share the existing CUC typography and palette. */
.service-detail-link{color:var(--teal);font-size:.9375rem;font-weight:600;margin-top:16px;text-decoration:underline;text-underline-offset:4px}
.detail-hero{padding-block:28px 72px}.breadcrumbs{display:flex;gap:12px;margin-bottom:44px;font-size:.9375rem;color:var(--muted)}.breadcrumbs a:hover{text-decoration:underline}.detail-hero h1{max-width:850px;font-size:clamp(2.5rem,4.5vw,4.3rem)}.detail-hero .intro{max-width:780px}.detail-overview{background:var(--navy);color:white;padding-block:46px}.detail-overview-grid{display:grid;grid-template-columns:1fr 1.2fr;gap:64px;align-items:center}.detail-overview h2{font-size:clamp(1.75rem,2.5vw,2.45rem);color:var(--accent)}.detail-overview p{color:#D0D9E6}.detail-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:24px}.detail-card{padding:30px;border:1px solid var(--line);border-top:3px solid var(--brand-teal);border-radius:4px}.detail-card h3{font-size:1.4rem;line-height:1.3;margin-bottom:16px}.detail-card p,.detail-scope,.detail-documents p{color:var(--muted)}.detail-scope{margin-top:24px}.detail-documents{border-top:1px solid var(--line);padding-block:40px 72px}.detail-documents h2{font-size:2rem;margin-bottom:22px}.detail-documents p{max-width:820px;margin-top:16px}.detail-source{font-size:.875rem;color:var(--muted);margin-top:22px}.detail-source a{text-decoration:underline;text-underline-offset:3px}.related-services{display:flex;flex-wrap:wrap;gap:16px 30px;padding-bottom:60px}.related-services h2{flex-basis:100%;font-size:1.35rem}.related-services a{color:var(--teal);text-decoration:underline;text-underline-offset:4px}
@media(max-width:760px){.detail-hero{padding-block:20px 44px}.breadcrumbs{margin-bottom:28px}.detail-overview-grid,.detail-grid{grid-template-columns:1fr;gap:24px}.detail-overview{padding-block:34px}.detail-card{padding:24px}.detail-documents{padding-block:30px 48px}.related-services{flex-direction:column;padding-bottom:40px}}