/* TAX EX CONSULT — ümumi dizayn. Rənglər :root bölməsində dəyişdirilir. */
:root {
  --navy: #0c2639;
  --navy-deep: #071a29;
  --blue: #126e9b;
  --cyan: #79c5e2;
  --ink: #1b3343;
  --muted: #516774;
  --line: #dbe5eb;
  --paper: #ffffff;
  --canvas: #f5f8fa;
  --content-width: 1240px;
}
* { box-sizing: border-box; }
html { scroll-behavior: smooth; scroll-padding-top: 156px; }
body { margin: 0; color: var(--ink); background: var(--canvas); font-family: "Segoe UI", Arial, sans-serif; font-size: 1.0625rem; line-height: 1.8; -webkit-font-smoothing: antialiased; }
a { color: inherit; text-decoration-thickness: 1px; text-underline-offset: 4px; }
a:hover { color: var(--blue); }
a:focus-visible,button:focus-visible { outline: 3px solid #298fbc; outline-offset: 5px; border-radius: 3px; }
img { max-width: 100%; height: auto; display: block; }
button { font: inherit; }
.wrap { width: min(var(--content-width), calc(100% - 96px)); margin-inline: auto; }
.skip-link { position: fixed; top: -80px; left: 20px; padding: 8px 18px; background: white; z-index: 50; }
.skip-link:focus { top: 16px; }
.site-header { background: var(--paper); position: sticky; top: 0; z-index: 20; border-bottom: 1px solid var(--line); }
.header-inner { display: flex; align-items: center; justify-content: space-between; gap: 24px; min-height: 96px; }
.brand { display: flex; align-items: center; gap: 16px; text-decoration: none; color: var(--navy); font-size: 1.3rem; font-weight: 750; letter-spacing: .04em; line-height: 1.25; }
.brand img { flex-shrink: 0; width: 56px; height: 52px; object-fit: contain; }
.brand-accent { color: var(--blue); }
.header-contact { display: flex; flex-direction: column; align-items: flex-end; font-size: .875rem; line-height: 1.65; }
.header-contact a { text-decoration: none; }
.header-contact a:first-child { font-weight: 650; font-size: 1rem; }
.header-contact a:last-child { color: var(--muted); }
.main-nav ul { list-style: none; display: flex; flex-wrap: wrap; justify-content: space-between; gap: 0 12px; padding: 0; margin: 0; }
.main-nav li { min-width: 0; }
.main-nav a { display: block; padding: 16px 0 18px; font-size: .9375rem; font-weight: 600; text-decoration: none; position: relative; }
.main-nav a::after { content: ""; position: absolute; bottom: -1px; height: 3px; left: 0; right: 0; background: transparent; }
.main-nav a.active { color: var(--blue); }
.main-nav a.active::after { background: var(--blue); }
.main-nav a:hover::after { background: #90b9cb; }
.main-nav a.active:hover::after { background: var(--blue); }
.menu-toggle { display: none; width: 44px; height: 44px; border: 1px solid var(--line); background: white; border-radius: 5px; align-items: center; justify-content: center; flex-direction: column; gap: 5px; cursor: pointer; }
.menu-toggle span { width: 20px; height: 2px; background: var(--navy); transition: transform .2s, opacity .2s; }
.page-banner { color: #fff; background: var(--navy-deep); position: relative; overflow: hidden; }
.page-banner::before { content: ""; position: absolute; inset: 0; background: linear-gradient(90deg, rgba(7,26,41,.96), rgba(7,26,41,.8) 60%, rgba(7,26,41,.35)); }
.banner-inner { min-height: 254px; display: flex; align-items: center; justify-content: space-between; position: relative; gap: 30px; }
.banner-copy { padding-block: 38px; }
.eyebrow { margin: 0 0 14px; font-size: .8125rem; color: #a9d6e7; font-weight: 600; letter-spacing: .16em; line-height: 1.6; }
h1 { font-family: Georgia, "Times New Roman", serif; font-size: clamp(2.1rem, 3.8vw, 3.625rem); font-weight: 400; line-height: 1.15; margin: 0; letter-spacing: -.03em; }
.banner-line { width: 66px; height: 3px; background: var(--cyan); margin-top: 26px; }
.brand-art { padding: 26px 58px; border-left: 1px solid rgba(169,214,231,.2); flex-shrink: 0; }
.brand-art img { width: 110px; height: 104px; object-fit: contain; }
.reading-layout { display: grid; grid-template-columns: 222px minmax(0,1fr); gap: 56px; padding-block: 56px 76px; align-items: start; }
.reading-rail { position: sticky; top: 176px; }
.reading-rail ul { list-style: none; padding: 0; margin: 0; border-top: 2px solid var(--navy); }
.reading-rail li { border-bottom: 1px solid var(--line); }
.reading-rail a { display: block; padding: 17px 0; font-size: .875rem; line-height: 1.65; font-weight: 600; text-decoration: none; color: var(--muted); overflow-wrap: anywhere; }
.reading-rail a:hover { color: var(--blue); }
.reading-rail a.current { color: var(--blue); }
.page-content { min-width: 0; }
.prose { overflow-wrap: anywhere; }
.prose p { margin: 0 0 24px; }
.prose h2 { font-family: Georgia, "Times New Roman", serif; font-size: 1.75rem; line-height: 1.4; color: var(--navy); font-weight: 400; margin: 0 0 24px; }
.prose h3 { font-weight: 600; line-height: 1.5; }
.prose a { color: #12658b; }
.about-prose { background: white; padding: 38px 42px; border: 1px solid var(--line); border-top: 3px solid var(--blue); }
.prose .section-heading { font-family: "Segoe UI", Arial, sans-serif; font-size: .875rem; font-weight: 700; letter-spacing: .08em; color: var(--blue); padding-bottom: 14px; border-bottom: 1px solid var(--line); margin-bottom: 24px; }
.section-heading:not(:first-child) { margin-top: 44px; }
.intro-text { font-size: 1.125rem; line-height: 1.95; }
.service-point { border-left: 3px solid #96c5d8; padding-left: 22px; }
.numbered-point { padding-top: 22px; border-top: 1px solid var(--line); }
.numbered-point:last-child { margin-bottom: 0; }
.activity-intro { max-width: 760px; margin-bottom: 32px; }
.question-grid { list-style: none; display: grid; grid-template-columns: repeat(2,minmax(0,1fr)); gap: 18px; counter-reset: question; padding: 0; margin: 0; }
.question-card { position: relative; padding: 62px 26px 26px; background: white; border: 1px solid var(--line); border-radius: 4px; font-weight: 550; font-size: 1.125rem; line-height: 1.65; counter-increment: question; }
.question-card::before { content: counter(question, decimal-leading-zero); color: var(--blue); position: absolute; top: 20px; left: 26px; font-size: .8125rem; letter-spacing: .06em; font-weight: 650; }
.question-card:last-child { grid-column: 1 / -1; }
.callout { background: var(--navy); padding: 32px; margin-top: 28px; color: #fff; border-radius: 4px; }
.callout-title { color: var(--cyan); font-size: .875rem; margin: 0 0 12px; font-weight: 650; letter-spacing: .04em; }
.callout-action { font-size: 1.25rem; line-height: 1.65; margin: 0; font-weight: 600; }
.callout-action a:hover { color: #bce5f4; }
.experience-prose { background: white; border: 1px solid var(--line); padding: 38px 42px; }
.experience-lead { font-size: 1.1875rem; padding-bottom: 28px; border-bottom: 1px solid var(--line); line-height: 1.8; color: var(--navy); }
.experience-prose p:last-child { margin-bottom: 0; }
.wide-layout { display: block; }
.contact-layout { display: grid; grid-template-columns: 350px minmax(0,1fr); gap: 48px; align-items: start; }
.contact-panel { background: var(--navy); color: #e5eef4; padding: 30px; border-radius: 4px; }
.contact-panel h2 { color: #fff; font-size: 1.5rem; }
.contact-panel a { color: #b9e4f4; }
.contact-panel a:hover { color: #fff; }
.contact-panel .contact-detail { padding-top: 18px; border-top: 1px solid #38515f; font-size: 1rem; }
.contact-panel p:last-child { margin-bottom: 0; }
.application-panel h2 { font-size: 1.75rem; }
.document-point { padding: 24px 28px; background: white; border: 1px solid var(--line); border-left: 3px solid #4389a7; border-radius: 3px; }
.signature { border-top: 1px solid var(--line); padding-top: 24px; margin-top: 34px; text-align: right; font-size: 1rem; font-weight: 600; }
.signature p { margin: 0; }
.research-article { background: white; border: 1px solid var(--line); padding: 40px 44px; }
.research-article + .research-article { margin-top: 40px; }
.research-article .author-line { text-align: right; font-size: .9375rem; color: var(--muted); margin-bottom: 3px; }
.research-article .article-title { font-family: Georgia, "Times New Roman", serif; font-size: 1.75rem; line-height: 1.5; margin-block: 30px 24px; }
.research-article .article-subtitle { font-size: 1.15rem; margin: -12px 0 28px; font-weight: 500; }
.research-article .keywords { font-size: .9375rem; background: #eef5f9; border-left: 3px solid #74abc3; padding: 18px 20px; margin-block: 26px; }
.article-section { margin: 36px 0 24px; color: var(--blue); padding-block: 14px; border-block: 1px solid var(--line); font-size: 1.1875rem; }
.research-article .quotation { color: var(--navy); font-size: 1.2rem; line-height: 1.65; font-weight: 600; padding-left: 24px; border-left: 3px solid var(--blue); margin-bottom: 14px; }
.rule-text { text-align: center; color: var(--muted); }
.site-footer { background: var(--navy-deep); color: #c5d4dd; }
.footer-inner { display: flex; justify-content: space-between; align-items: center; gap: 30px; padding-block: 32px; }
.footer-brand { font-size: .9375rem; font-weight: 700; letter-spacing: .06em; text-decoration: none; color: white; }
.footer-inner p { font-size: .875rem; margin: 0; }
.social-links { display: flex; gap: 10px; }
.social-links a { width: 42px; height: 42px; display: flex; justify-content: center; align-items: center; border: 1px solid #41505c; border-radius: 4px; text-decoration: none; color: white; font-family: Arial,sans-serif; font-size: 1.375rem; font-weight: bold; }
.social-links a:hover { color: white; background: #1d4055; }
.instagram-icon { width: 18px; height: 18px; border: 1.6px solid currentColor; border-radius: 5px; position: relative; }
.instagram-icon::before { content: ""; position: absolute; width: 6px; height: 6px; border: 1.5px solid currentColor; border-radius: 50%; left: 4px; top: 4px; }
.instagram-icon::after { content: ""; position: absolute; width: 2px; height: 2px; border-radius: 50%; background: currentColor; right: 2px; top: 2px; }
@media (max-width: 1100px) {
  .wrap { width: calc(100% - 64px); }
  .reading-layout { grid-template-columns: 190px minmax(0,1fr); gap: 32px; }
  .about-prose,.experience-prose,.research-article { padding: 30px; }
  .contact-layout { grid-template-columns: 300px minmax(0,1fr); gap: 30px; }
  .main-nav a { font-size: .875rem; }
}
@media (max-width: 850px) {
  .reading-layout { display: block; padding-block: 36px 52px; }
  .reading-rail { position: static; margin-bottom: 28px; }
  .reading-rail ul { display: flex; flex-wrap: wrap; gap: 0 24px; }
  .reading-rail li { border-bottom: 0; }
  .reading-rail a { padding-block: 14px; }
  .page-meqalelerimiz .reading-rail ul { display: grid; grid-template-columns: 1fr 1fr; }
  .page-meqalelerimiz .reading-rail li:nth-child(n+3) { display: none; }
  .contact-layout { grid-template-columns: 1fr; }
  .contact-panel { display: grid; grid-template-columns: 1fr 1fr; gap: 0 26px; }
  .contact-panel h2 { grid-column: 1/-1; }
  .header-contact { display: none; }
  .main-nav a { font-size: .875rem; }
  .main-nav ul { gap: 16px; }
  .brand-art { padding-inline: 30px; }
}
@media (max-width: 680px) {
  html { scroll-padding-top: 98px; }
  .wrap { width: calc(100% - 36px); }
  .header-inner { min-height: 80px; gap: 12px; }
  .brand { font-size: 1rem; gap: 10px; letter-spacing: .02em; }
  .brand img { width: 43px; height: 41px; }
  .js .menu-toggle { display: flex; flex-shrink: 0; }
  .main-nav ul { display: block; padding-bottom: 12px; }
  .main-nav a { padding: 10px 8px; font-size: 1rem; }
  .main-nav a.active { background: #edf5f9; border-radius: 3px; }
  .main-nav a::after { display: none; }
  .js .main-nav { display: none; }
  .js .main-nav.is-open { display: block; }
  .menu-toggle[aria-expanded="true"] span:nth-child(1) { transform: translateY(7px) rotate(45deg); }
  .menu-toggle[aria-expanded="true"] span:nth-child(2) { opacity: 0; }
  .menu-toggle[aria-expanded="true"] span:nth-child(3) { transform: translateY(-7px) rotate(-45deg); }
  .banner-inner { min-height: 204px; gap: 12px; }
  .banner-copy { padding-block: 32px; }
  .eyebrow { font-size: .75rem; letter-spacing: .07em; }
  h1 { font-size: 2.25rem; }
  .brand-art { display: none; }
  .banner-line { margin-top: 20px; }
  .reading-layout { padding-block: 26px 40px; }
  .reading-rail { margin-bottom: 20px; }
  .reading-rail a { font-size: .875rem; }
  .about-prose,.experience-prose,.research-article { padding: 24px 20px; }
  .intro-text { font-size: 1.0625rem; line-height: 1.85; }
  .prose h2,.research-article .article-title { font-size: 1.5rem; }
  .prose p { margin-bottom: 22px; }
  .question-grid { grid-template-columns: 1fr; gap: 14px; }
  .question-card { padding: 56px 24px 24px; }
  .callout { padding: 26px 24px; }
  .callout-action { font-size: 1.0625rem; }
  .contact-panel { display: block; padding: 24px; }
  .contact-panel .contact-detail { margin-bottom: 20px; }
  .document-point { padding: 22px 20px; }
  .page-meqalelerimiz .reading-rail ul { grid-template-columns: 1fr; }
  .page-meqalelerimiz .reading-rail li + li { border-top: 1px solid var(--line); }
  .research-article .keywords { padding: 16px; }
  .research-article .quotation { font-size: 1.0625rem; padding-left: 16px; }
  .footer-inner { flex-direction: column; align-items: flex-start; gap: 16px; padding-block: 28px; }
}
@media (prefers-reduced-motion: reduce) {
  html { scroll-behavior: auto; }
  *,*::before,*::after { transition: none !important; }
}
@media print {
  .site-header,.reading-rail,.brand-art,.social-links,.skip-link { display: none; }
  .wrap { width: 100%; }
  .page-banner { background: white; color: black; }
  .page-banner::before { display: none; }
  .banner-inner { min-height: auto; }
  .eyebrow { color: black; }
  .reading-layout,.contact-layout { display: block; padding-block: 10px; }
  .prose,.contact-panel,.callout { color: black; background: white; border: 0; padding: 0; }
  .contact-panel h2,.contact-panel a { color: black; }
  .document-point { padding: 12px 0; border: 0; }
  .site-footer { background: white; color: black; }
  .footer-brand { color: black; }
  a { text-decoration: none; }
}

/* Editorial audit illustration, drawn inside the page. */
.page-banner {
  isolation: isolate;
  background:
    radial-gradient(ellipse at 74% 45%, #22556c 0, #153a50 31%, transparent 66%),
    linear-gradient(104deg, #071a29 8%, #102c41 59%, #123b51 100%);
}
.page-banner::before {
  z-index: 1;
  pointer-events: none;
  background: linear-gradient(90deg, #071a29c2 0%, #071a2966 39%, transparent 73%);
}
.banner-inner { min-height: 268px; z-index: 2; }
.banner-copy { position: relative; max-width: 76%; }
.banner-line { background: linear-gradient(90deg, #99d7ec, #62a8c800); width: 90px; }
.audit-art {
  position: absolute;
  z-index: 0;
  inset: -13px 0 -13px auto;
  width: min(66%, 980px);
  pointer-events: none;
}
.audit-art img { display: block; width: 100%; height: 100%; object-fit: cover; }
@media (max-width: 850px) {
  .audit-art { width: 78%; opacity: .76; inset-inline-end: -9%; }
  .banner-copy { max-width: 94%; }
}
@media (max-width: 680px) {
  .banner-inner { min-height: 204px; }
  .audit-art { width: 97%; inset-inline-end: -18%; opacity: .62; }
  .page-banner::before { background: linear-gradient(90deg, #071a29dc 2%, #071a2977 66%, transparent); }
}
@media print {
  .page-banner { background: #fff; }
  .audit-art { display: none; }
  .banner-inner { min-height: auto; }
  .banner-copy { max-width: 100%; }
}

/* Brand and the ink-writing masthead. */
.header-inner { gap: clamp(12px, 2vw, 26px); min-height: 108px; }
.brand {
  flex: 0 0 auto;
  font-family: Georgia, "Times New Roman", serif;
  font-size: clamp(1.37rem, 2.18vw, 1.95rem);
  font-weight: 700;
  letter-spacing: .018em;
  line-height: 1.1;
}
.brand-wordmark { white-space: nowrap; }
.header-contact { flex: 0 0 auto; }
.header-writing {
  flex: 1 1 28rem;
  min-width: 0;
  max-width: 560px;
  padding: 0 3px;
  background: linear-gradient(98deg, transparent, #eff7fa 17%, #f1f8fb 86%, transparent);
  border-radius: 8px;
}
.writing-scene { display: block; width: 100%; height: auto; max-height: 98px; overflow: visible; }
.writing-ink {
  fill: none;
  stroke: #104664;
  stroke-width: 2.8;
  stroke-linecap: round;
  stroke-linejoin: round;
}
.writing-rule { fill: none; stroke: #6aa9c3; stroke-opacity: .35; stroke-width: 1; }
.writing-hand { opacity: 0; transition: opacity .16s ease; pointer-events: none; }
.is-writing .writing-hand { opacity: 1; }
html { scroll-padding-top: 172px; }
@media (max-width: 850px) {
  .header-inner { min-height: 92px; }
  .brand { font-size: clamp(1.35rem, 2.8vw, 1.61rem); }
}
@media (max-width: 680px) {
  .header-inner {
    display: grid;
    grid-template-columns: minmax(0, 1fr) auto;
    gap: 2px 10px;
    padding: 11px 0 7px;
    min-height: 0;
  }
  .brand { grid-column: 1; grid-row: 1; font-size: clamp(1rem, 4.4vw, 1.38rem); }
  .menu-toggle { grid-column: 2; grid-row: 1; }
  .header-writing { grid-column: 1 / -1; grid-row: 2; width: 100%; max-width: none; }
  .writing-scene { max-height: 65px; }
  html { scroll-padding-top: 151px; }
}
@media (prefers-reduced-motion: reduce) {
  .writing-hand { transition: none; }
}


/* One HTML document contains every section. Hash links also work without JS. */
.site-panel[hidden] { display: none !important; }
.panel-fallback-heading { width: min(var(--content-width), calc(100% - 36px)); margin: 30px auto 0; color: var(--navy); font-family: Georgia, "Times New Roman", serif; }
.js .panel-fallback-heading { display: none; }
.js #section-title:focus { outline: none; }