.why-tax[data-astro-cid-ndyogd4l]{padding:4rem 1.5rem;background:#fff}.why-tax__inner[data-astro-cid-ndyogd4l]{max-width:800px;margin:0 auto;text-align:center}.why-tax__title[data-astro-cid-ndyogd4l]{font-size:clamp(1.5rem,3vw,2rem);font-weight:800;color:var(--text-1, #111827);margin:0 0 1.5rem}.why-tax__body[data-astro-cid-ndyogd4l]{font-size:1rem;line-height:1.7;color:var(--text-2, #374151);margin:0 0 1rem;text-align:left}.tips[data-astro-cid-ndyogd4l]{padding:4rem 1.5rem;background:var(--surface-1, #f8f9fa)}.tips__inner[data-astro-cid-ndyogd4l]{max-width:1000px;margin:0 auto}.tips__kicker[data-astro-cid-ndyogd4l]{font-size:.8rem;font-weight:700;letter-spacing:.1em;text-transform:uppercase;color:var(--accent, #7c3aed);margin:0 0 .75rem;text-align:center}.tips__title[data-astro-cid-ndyogd4l]{font-size:clamp(1.5rem,3vw,2.1rem);font-weight:800;text-align:center;color:var(--text-1, #111827);margin:0 0 1rem}.tips__sub[data-astro-cid-ndyogd4l]{font-size:1rem;color:var(--text-2, #6b7280);text-align:center;max-width:700px;margin:0 auto 2.5rem;line-height:1.6}.tips__grid[data-astro-cid-ndyogd4l]{display:grid;grid-template-columns:repeat(2,1fr);gap:1.25rem}@media(max-width:640px){.tips__grid[data-astro-cid-ndyogd4l]{grid-template-columns:1fr}}.tip-card[data-astro-cid-ndyogd4l]{background:#fff;border:1px solid var(--border, #e5e7eb);border-radius:.75rem;padding:1.5rem}.tip-card__title[data-astro-cid-ndyogd4l]{font-size:1rem;font-weight:700;color:var(--text-1, #111827);margin:0 0 .5rem}.tip-card__desc[data-astro-cid-ndyogd4l]{font-size:.9rem;color:var(--text-2, #374151);line-height:1.6;margin:0}.dir[data-astro-cid-ndyogd4l]{padding:5rem 1.5rem;background:#fff}.dir__inner[data-astro-cid-ndyogd4l]{max-width:1000px;margin:0 auto}.dir__kicker[data-astro-cid-ndyogd4l]{font-size:.8rem;font-weight:700;letter-spacing:.1em;text-transform:uppercase;color:var(--accent, #7c3aed);margin:0 0 .75rem;text-align:center}.dir__title[data-astro-cid-ndyogd4l]{font-size:clamp(1.75rem,3.5vw,2.5rem);font-weight:800;text-align:center;color:var(--text-1, #111827);margin:0 0 3rem}.dir__grid[data-astro-cid-ndyogd4l]{display:grid;grid-template-columns:repeat(auto-fill,minmax(280px,1fr));gap:1.5rem}.dir-card[data-astro-cid-ndyogd4l]{border:1px solid var(--border, #e5e7eb);border-radius:1rem;padding:1.75rem;background:#fff;display:flex;flex-direction:column;transition:box-shadow .2s,border-color .2s}.dir-card[data-astro-cid-ndyogd4l]:hover{box-shadow:0 8px 32px #00000014;border-color:var(--accent, #7c3aed)}.dir-card__name[data-astro-cid-ndyogd4l]{font-size:1.2rem;font-weight:800;color:var(--text-1, #111827);margin:0 0 .75rem}.dir-card__desc[data-astro-cid-ndyogd4l]{font-size:.9rem;line-height:1.65;color:var(--text-2, #374151);margin:0 0 1.25rem;flex:1}.dir-card__cta[data-astro-cid-ndyogd4l]{display:inline-block;font-size:.85rem;font-weight:600;color:var(--accent, #7c3aed);text-decoration:none;border:1.5px solid var(--accent, #7c3aed);border-radius:.5rem;padding:.5rem 1rem;width:fit-content;transition:background .2s,color .2s}.dir-card__cta[data-astro-cid-ndyogd4l]:hover{background:var(--accent, #7c3aed);color:#fff}.related-dirs[data-astro-cid-ndyogd4l]{padding:4rem 1.5rem;background:var(--surface-1, #f8f9fa)}.related-dirs__inner[data-astro-cid-ndyogd4l]{max-width:1100px;margin:0 auto;text-align:center}.related-dirs__title[data-astro-cid-ndyogd4l]{font-size:clamp(1.3rem,2.5vw,1.9rem);font-weight:800;color:var(--text-1, #111827);margin:0 0 .75rem}.related-dirs__sub[data-astro-cid-ndyogd4l]{font-size:1rem;color:var(--text-2, #6b7280);margin:0 0 2.5rem;max-width:700px;margin-left:auto;margin-right:auto}.related-grid[data-astro-cid-ndyogd4l]{display:grid;grid-template-columns:repeat(3,1fr);gap:1.25rem}@media(max-width:768px){.related-grid[data-astro-cid-ndyogd4l]{grid-template-columns:1fr}}.related-card[data-astro-cid-ndyogd4l]{background:#fff;border:1px solid var(--border, #e5e7eb);border-radius:.75rem;padding:1.5rem;text-align:left;text-decoration:none;display:flex;flex-direction:column;gap:.75rem;transition:box-shadow .2s,border-color .2s}.related-card[data-astro-cid-ndyogd4l]:hover{box-shadow:0 4px 16px #00000012;border-color:var(--accent, #7c3aed)}.related-card__title[data-astro-cid-ndyogd4l]{font-size:1rem;font-weight:700;color:var(--text-1, #111827);margin:0}.related-card__link[data-astro-cid-ndyogd4l]{font-size:.85rem;font-weight:600;color:var(--accent, #7c3aed)}