:root{--ink:#173b3b;--deep:#112c31;--gold:#a18b60;--paper:#f6f5ef;--muted:#6b7673;--line:#d8dcd4}*{box-sizing:border-box}body{margin:0;background:var(--paper);color:var(--ink);font-family:Arial,'Hiragino Kaku Gothic ProN','Yu Gothic',sans-serif;line-height:1.8}header,main,footer{max-width:1280px;margin:auto}header{padding:30px 40px;display:flex;justify-content:space-between;align-items:center;border-bottom:1px solid var(--line)}a{color:inherit}.brand{text-decoration:none;font-size:19px;font-weight:700;letter-spacing:.09em;line-height:1.5}.brand span{color:var(--gold)}.brand small{display:block;font-size:9px;font-weight:400;letter-spacing:.14em;margin-top:4px}button,select,input{font:inherit}button{cursor:pointer;border:1px solid var(--line);color:var(--ink);background:white;padding:8px 20px;border-radius:0}button:hover{border-color:var(--gold)}button:focus-visible,a:focus-visible,input:focus-visible,select:focus-visible{outline:3px solid #af9357;outline-offset:3px}main{padding:0 40px}.hero{padding:65px 0 45px;position:relative;background:radial-gradient(ellipse at 80% 20%,#e6e9db 0,transparent 55%)}.eyebrow{font-size:12px;letter-spacing:.18em;color:var(--gold)}h1{font-size:clamp(38px,5vw,68px);line-height:1.35;letter-spacing:.01em;margin:24px 0;font-weight:500}h1 em{font-style:normal;color:var(--gold)}.hero p{color:var(--muted);font-size:15px}.stats{display:flex;gap:80px;margin-top:45px}.stats b{display:block;font-family:Georgia,serif;font-size:40px;font-weight:400;line-height:1.1}.stats span{display:block;font-size:12px;margin-top:12px;color:var(--muted)}.notice{background:#eae9de;border-left:3px solid var(--gold);padding:16px 20px;font-size:12px;max-width:100%;margin:10px 0 50px}.section-head{display:flex;justify-content:space-between;align-items:center;gap:20px}h2{font-size:25px;font-weight:500;margin:0 0 20px}.section-head span{font-size:12px;color:var(--muted)}.filters{display:grid;grid-template-columns:2fr 1fr 1fr;gap:18px}.filters label>span{display:block;font-size:11px;margin-bottom:7px;letter-spacing:.08em}input,select{width:100%;padding:12px 14px;background:#fff;border:1px solid var(--line);color:var(--ink);min-width:0}.comparison-bar{display:flex;align-items:center;justify-content:space-between;gap:15px;margin:24px 0;font-size:12px}.comparison-bar button{background:var(--deep);color:white;border-color:var(--deep)}.countries{display:grid;grid-template-columns:repeat(4,1fr);gap:12px}.country{position:relative;background:white;border:1px solid var(--line);padding:18px;cursor:pointer;display:block;min-width:0}.country:has(input:checked){border-color:var(--gold);background:#edf2ed}.country input{width:auto;position:absolute;right:15px;top:15px;accent-color:var(--ink)}.country .code{font-size:10px;color:var(--gold);letter-spacing:.14em}.country strong{font-size:15px;font-weight:500;display:block;padding-right:22px;line-height:1.6;margin-top:5px}.country .sub{font-size:10px;color:var(--muted);display:block}.country .status{display:block;font-size:10px;margin-top:13px;color:var(--muted)}#comparison{margin:45px 0;scroll-margin-top:20px}.table-wrap{overflow:auto}table{border-collapse:collapse;width:100%;background:white;min-width:650px;font-size:13px}th,td{text-align:left;vertical-align:top;padding:22px;border:1px solid var(--line);max-width:350px}th{background:var(--deep);color:white;font-weight:500}td p{font-size:12px;color:var(--muted)}td strong{font-size:17px;font-weight:500}td a{display:block;font-size:11px}.tag{font-size:10px;border:1px solid var(--line);padding:2px 7px;display:inline-block}.method{border-top:1px solid var(--line);margin-top:70px;padding:45px 0 60px;max-width:820px}.method p{font-size:14px;color:var(--muted)}.method a,.fine{font-size:11px!important}footer{padding:25px 40px;border-top:1px solid var(--line);font-size:10px;letter-spacing:.12em;color:var(--muted)}@media(max-width:850px){.countries{grid-template-columns:repeat(3,1fr)}.stats{gap:45px}}@media(max-width:600px){header{padding:22px}.brand{font-size:12px}.brand small{font-size:7px}header button{font-size:12px;padding:7px 12px}main{padding:0 22px}.hero{padding:40px 0}.stats{gap:25px;justify-content:space-between}.stats b{font-size:29px}.stats span{font-size:10px}.filters{grid-template-columns:1fr 1fr}.filters label:first-child{grid-column:1/-1}.countries{grid-template-columns:repeat(2,minmax(0,1fr))}.country{padding:14px}.country strong{font-size:13px}.comparison-bar{align-items:flex-start}.comparison-bar button{white-space:nowrap}.method h2{font-size:22px}footer{padding:22px}}

/* World Tax Database: compact research surface */
:root{--ink:#183139;--deep:#183139;--gold:#a68e61;--paper:#fff;--muted:#52646b;--line:#dce3e5}
body{font-size:16px;background:#fff}header{max-width:none;background:var(--deep);color:#fff;padding:24px max(32px,calc((100vw - 1200px)/2));border-bottom:3px solid var(--gold);gap:20px}.brand{font-size:22px;letter-spacing:.06em}.brand small{font-size:12px;color:#dbd7ca;letter-spacing:.09em}header button{background:transparent;color:white;border-color:#83969a;font-size:14px}
.hero{padding:30px 0 24px;background:none;display:grid;grid-template-columns:1.3fr 1fr;column-gap:40px}.eyebrow{font-size:14px;grid-column:1/-1;color:#76613d}h1{font-size:clamp(28px,3.5vw,44px);margin:12px 0;line-height:1.4;font-weight:600}h1 em{color:var(--ink)}.hero p{font-size:16px;margin:12px 0}.stats{grid-column:1/-1;margin-top:18px;gap:45px;display:flex}.stats div{display:flex;align-items:baseline;gap:12px}.stats b{font:600 25px Arial,sans-serif}.stats span{font-size:14px;margin:0}.notice{font-size:14px;padding:12px 16px;margin:0 0 28px;background:#f4f6f6;border-color:var(--gold)}h2{font-size:24px;font-weight:600}.section-head span,.filters label>span,.comparison-bar{font-size:14px}.filters{background:#f4f6f6;border:1px solid var(--line);padding:20px}.comparison-bar{margin:18px 0}.countries{gap:0;border-left:1px solid var(--line);border-top:1px solid var(--line)}.country{border:0;border-right:1px solid var(--line);border-bottom:1px solid var(--line);padding:20px}.country:hover{background:#f4f7f6}.country:has(input:checked){background:#e8f0ed;box-shadow:inset 3px 0 var(--gold)}.country strong{font-size:17px;font-weight:600}.country .code,.country .sub,.country .status{font-size:13px}.country .code{color:#76613d}.country .status{margin-top:8px}table{font-size:16px}td p{font-size:14px}td a,.tag{font-size:13px}.method p{font-size:16px}.method a,.fine{font-size:13px!important}footer{font-size:12px}
@media(max-width:700px){header{padding:18px 20px}.brand{font-size:17px;letter-spacing:.015em}.brand small{font-size:12px;letter-spacing:0}main{padding:0 20px}.hero{display:block;padding:24px 0}.hero p{font-size:16px}.stats{gap:15px;flex-wrap:wrap}.stats div{display:block}.stats b{font-size:24px}.stats span{font-size:13px}.filters{padding:14px;gap:12px}.country{padding:15px}.country strong{font-size:16px}.country .status{font-size:12px}.comparison-bar{font-size:14px}.notice{font-size:13px}header button{font-size:14px;padding:8px 10px}h1{font-size:32px}}

@media(max-width:420px){header{gap:8px}.brand{font-size:15px}.brand small{font-size:8px}header button{padding:8px 10px}}

.source-note{font-size:12px;line-height:1.65;margin:14px 0;padding-top:10px;border-top:1px solid #d4ded9;overflow-wrap:anywhere}.source-note a{font-size:13px;font-weight:600}

/* Shared research notes belong below the database, not above search. */
.method{max-width:none;margin-top:40px;padding:24px 0 28px}.method h2{font-size:14px;margin-bottom:10px}.method p,.method a,.method .fine,.method .notice{font-size:12px!important;line-height:1.8;color:#52646b}.method .notice{border:0;background:none;padding:0;margin:0 0 12px}

/* Shared database shell */
header{padding:24px max(40px,calc((100% - 1200px)/2));min-height:106px}.brand{font-size:22px;letter-spacing:.06em;line-height:1.5}.brand small{font-size:12px;letter-spacing:.09em;margin-top:4px;line-height:1.5}header button{padding:8px 20px;font-size:14px;line-height:1.8}main{max-width:1280px;margin:auto;padding:28px 40px}footer{max-width:1280px;margin:auto;padding:24px 40px}@media(max-width:700px){header{padding:18px 20px;min-height:88px;gap:10px}.brand{font-size:17px;letter-spacing:.015em}.brand small{font-size:10px;letter-spacing:0}header button{padding:8px 10px;font-size:14px}main{padding:22px 20px}footer{padding:22px 20px}}@media(max-width:420px){.brand{font-size:15px}.brand small{font-size:8px}}
[hidden]{display:none!important}.filters{padding:14px}.section-head h2{font-size:24px;margin:0 0 16px}.comparison-bar{margin:14px 0 8px}.selected-items{display:flex;gap:8px;flex-wrap:wrap;margin:0 0 12px}.selected-items button{padding:4px 10px;font-size:12px;background:#edf2ed}.country{padding:12px 15px}.country .status{margin-top:5px}.country strong{margin-top:2px}.pagination{display:flex;justify-content:center;align-items:center;gap:22px;margin:18px 0}.pagination button{padding:6px 15px}.pagination button:disabled{opacity:.4;cursor:default}#comparison{margin:0;scroll-margin-top:12px}td details{margin-top:12px}td summary{cursor:pointer;font-size:12px;color:var(--ink)}.method{margin-top:20px;padding:16px 0}.method p{margin:8px 0}
.db-map{background:#f7f8f5;border:1px solid #d8dcd4;border-radius:4px;padding:12px 18px;margin:0 0 22px}.map-top{display:flex;align-items:center;justify-content:space-between;font-size:13px;font-weight:600}.map-top button{background:transparent;border:0;color:inherit;font-size:12px;padding:4px 8px}.db-map svg{display:block;width:100%;height:245px;margin:3px auto}.land{fill:#fdfdfb;stroke:#b8c2bd;stroke-width:.5;fill-rule:evenodd}.land.complete{fill:#244b4b}.land.partial{fill:#b2c9c0}.land.active{fill:#a78d5f;stroke:#6f5935}.land[role=button]{cursor:pointer}.land[role=button]:hover,.land:focus{fill:#d1b678;outline:none;stroke:#705926;stroke-width:1.5}.connection{fill:none;stroke:#a78d5f;stroke-width:2.5;stroke-dasharray:6 4;pointer-events:none}.map-legend{display:flex;gap:16px;justify-content:center;flex-wrap:wrap;font-size:11px}.map-legend i{display:inline-block;width:10px;height:10px;margin-right:5px;border:1px solid #acb9b1}.map-legend .complete{background:#244b4b}.map-legend .partial{background:#b2c9c0}.map-legend .empty{background:#fdfdfb}.map-credit{text-align:center;font-size:9px;color:#6b7673;margin-top:5px}@media(max-width:700px){.db-map{padding:10px;margin-bottom:16px}.db-map svg{height:auto;max-height:190px}.map-legend{gap:8px;font-size:10px}.map-credit{font-size:9px}}

.brand{display:flex;align-items:center;gap:14px;text-decoration:none}.brand-mark{width:44px;height:44px;fill:none;stroke:#c5ad7d;stroke-width:1.3;flex-shrink:0}.brand-title{display:block;font-size:24px;font-weight:600;letter-spacing:.025em}.brand small{font-size:11px;letter-spacing:.1em}.brand .brand-title small{font-weight:400}@media(max-width:700px){.brand{gap:8px}.brand-mark{width:31px;height:31px}.brand-title{font-size:15px;letter-spacing:0}.brand small{font-size:8px}header{gap:7px}header button{font-size:12px;padding:8px}.brand-title.world-title{max-width:240px}}@media(max-width:390px){.brand-title.world-title{font-size:13px}.brand-mark{width:25px;height:25px}}
/* Shared champagne identity, 2026-09-21 */
body{background:#f7f4ed;color:#183139}header{background:#f1ece2;color:#183139;border-bottom:1px solid #c3ad80;min-height:126px}.brand{gap:18px}.brand .brand-title{color:#183139;font-size:32px;font-weight:600;letter-spacing:.035em;line-height:1.45}.brand-mark{width:62px;height:62px;stroke:#a58a54;stroke-width:1.35}.brand .brand-title small{font-size:11px;letter-spacing:.2em;color:#806c48;margin-top:6px}header button{color:#183139;border-color:#b7aa91;background:#faf8f3}.db-map{background:#fcfaf6;border-color:#dfd7c8}.filters,.notes{background:#eee8dd;border-color:#d8cebc}.notice{background:#eee8dd}.country:hover{background:#f5f0e6}.country:has(input:checked),.selected-items button{background:#eee5d4}
@media(max-width:700px){header{min-height:100px;padding:20px;gap:8px}.brand{gap:10px;min-width:0}.brand-mark{width:40px;height:40px}.brand .brand-title{font-size:19px;letter-spacing:0}.brand .brand-title small{font-size:8px;letter-spacing:.08em;margin-top:5px}header button{font-size:12px;padding:7px 8px;flex-shrink:0}}@media(max-width:420px){header{padding:18px 14px}.brand{gap:8px}.brand-mark{width:35px;height:35px}.brand .brand-title{font-size:16px}.brand .brand-title small{font-size:7px}.brand-title.world-title{max-width:none}}

/* Keep the navy-green brand header; champagne is the content background. */
header{background:#183139;color:#fff;border-bottom:2px solid #b69b68}.brand .brand-title{color:#fff}.brand-mark{stroke:#c6ad7d}.brand .brand-title small{color:#d8c8a8}header button{color:#fff;background:transparent;border-color:#8e9c98}

/* Quiet off-white surfaces, with Milione navy and gold. */
:root{--ink:#203539;--deep:#182f35;--gold:#a08860;--paper:#faf9f6;--line:#e0dfd9}body{background:#faf9f6;color:#203539}header{background:#182f35;border-bottom-color:#a08860}.brand .brand-title{color:#faf9f6}.brand-mark{stroke:#c9b58f}.db-map{background:#fff;border-color:#e4e2dc}.filters,.notes,.notice{background:#f4f3ef;border-color:#e0dfd9}.country:hover{background:#f8f7f3}.country:has(input:checked),.selected-items button{background:#f0efe9}

/* Mincho logotype preview and treaty gold palette. */
.brand .brand-title{font-family:"Hiragino Mincho ProN","Yu Mincho","YuMincho","Noto Serif CJK JP",serif;font-weight:600;letter-spacing:.035em}.brand .brand-title small{font-family:Arial,"Hiragino Kaku Gothic ProN",sans-serif;font-weight:400}.land.complete{fill:#a78d5f}.land.partial{fill:#ded4bf}.map-legend .complete{background:#a78d5f}.map-legend .partial{background:#ded4bf}.land{stroke:#c4bdae}.filters{background:#fff}

/* Midnight navy palette trial: preserve white Mincho and gold. */
:root{--ink:#243247;--deep:#17243b}body{color:#243247}header{background:#17243b}.primary{background:#17243b}.comparison-bar button,th{background:#17243b}.brand .brand-title{color:#faf9f6}

/* Navy controls, cool pale-blue selection surfaces. */
:root{--ink:#243247;--deep:#17243b;--muted:#667385;--line:#dce1e8}
button,select,input{color:#243247}select,input{border-color:#d2d9e3}button{border-color:#d2d9e3}button:hover{border-color:#8c9eb8}.primary,.comparison-bar button,th{background:#17243b;color:#fff}.primary:hover,.comparison-bar button:hover{background:#243855}header button{color:#faf9f6;background:transparent;border-color:#8b98ad}header button:hover{background:#243855;border-color:#bdc8d7}.country:hover{background:#f1f4f9}.country:has(input:checked),.selected-items button{background:#e8eef6;color:#243247}.country input{accent-color:#17243b}.swap{background:#edf1f7;color:#243247}.badge{background:#e8eef6;color:#243247}.unknown{background:#f1f3f6;color:#647185}.examples button{color:#243247;border-color:#d2d9e3}.examples button:hover{background:#edf1f7}.notes,.notice{background:#f1f4f8;color:#4e6078}.muted,.lead,.steps p,.country .sub,.country .status{color:#667385}.map-top button{color:#243247}

/* Deeper navy trial requested by owner. */
:root{--deep:#121d30}header,.primary,.comparison-bar button,th{background:#121d30}

/* Restore preferred midnight navy and warm selected-country surfaces. */
:root{--deep:#17243b}header,.primary,.comparison-bar button,th{background:#17243b}.country:has(input:checked),.selected-items button{background:#f0efe9;color:#243247}.country:hover{background:#f8f7f3}.swap{background:#f0efe9}.choices select:focus{background:#faf8f3}

.badge{background:#f0ebe0;color:#574d39}.choices select{background:#faf8f3}