/* =========================================================
   IPK GLOBAL CONSULTING
   Tax, GST & Regulatory Compliance
   ========================================================= */

.ipk-tax-page {
    --tax-navy: #082b57;
    --tax-blue: #0b5cad;
    --tax-blue-light: #3b91dd;
    --tax-gold: #c99a3e;
    --tax-text: #19324d;
    --tax-muted: #65798e;
    overflow: hidden;
    background: #fff;
    color: var(--tax-text);
}

.ipk-tax-page *,
.ipk-tax-page *::before,
.ipk-tax-page *::after {
    box-sizing: border-box;
}

.ipk-container {
    width: min(1180px, calc(100% - 40px));
    margin: 0 auto;
}

/* =========================================================
   HERO
   ========================================================= */

.ipk-tax-hero {
    position: relative;
    min-height: 610px;
    display: flex;
    align-items: center;
    overflow: hidden;
    background:
        radial-gradient(circle at 76% 35%, rgba(59,145,221,.21), transparent 29%),
        radial-gradient(circle at 12% 78%, rgba(201,154,62,.12), transparent 24%),
        linear-gradient(135deg, #f9fcff, #edf5fc 55%, #e9f2fa);
}

.ipk-tax-hero::after {
    content: "";
    position: absolute;
    inset: 0;
    background:
        linear-gradient(
            110deg,
            transparent 0 47%,
            rgba(255,255,255,.62) 47.2%,
            transparent 48%
        );
    pointer-events: none;
}

.ipk-tax-grid {
    position: absolute;
    inset: 0;
    background-image:
        linear-gradient(rgba(11,92,173,.04) 1px, transparent 1px),
        linear-gradient(90deg, rgba(11,92,173,.04) 1px, transparent 1px);
    background-size: 46px 46px;
    mask-image: linear-gradient(to right, black, transparent 90%);
}

.ipk-tax-aura {
    position: absolute;
    width: 390px;
    height: 390px;
    border-radius: 50%;
    filter: blur(10px);
    opacity: .35;
    animation: taxAura 9s ease-in-out infinite;
}

.tax-aura-one {
    top: -170px;
    right: 9%;
    background: radial-gradient(circle, rgba(59,145,221,.37), transparent 68%);
}

.tax-aura-two {
    bottom: -200px;
    left: 8%;
    background: radial-gradient(circle, rgba(201,154,62,.27), transparent 68%);
    animation-delay: -3s;
}

.ipk-tax-hero .ipk-container {
    position: relative;
    z-index: 2;
    display: grid;
    grid-template-columns: 1.08fr .92fr;
    gap: 60px;
    align-items: center;
}

.ipk-tax-hero-content {
    max-width: 680px;
}

.ipk-tax-eyebrow,
.ipk-tax-kicker {
    display: inline-block;
    color: var(--tax-blue);
    font-size: .77rem;
    font-weight: 800;
    letter-spacing: .18em;
    text-transform: uppercase;
}

.ipk-tax-eyebrow {
    margin-bottom: 18px;
}

.ipk-tax-hero h1 {
    margin: 0;
    color: var(--tax-navy);
    font-size: clamp(2.5rem, 5vw, 4.35rem);
    line-height: 1.08;
    letter-spacing: -.045em;
    font-weight: 800;
}

.ipk-tax-hero h1::after {
    content: "";
    display: block;
    width: 85px;
    height: 4px;
    margin-top: 24px;
    border-radius: 20px;
    background: linear-gradient(
        90deg,
        var(--tax-blue),
        var(--tax-gold)
    );
}

.ipk-tax-hero p {
    max-width: 650px;
    margin: 25px 0 0;
    color: #566e85;
    font-size: 1.02rem;
    line-height: 1.85;
}

.ipk-tax-actions {
    display: flex;
    flex-wrap: wrap;
    gap: 13px;
    margin-top: 30px;
}

.ipk-tax-btn {
    min-height: 50px;
    display: inline-flex;
    align-items: center;
    justify-content: center;
    gap: 10px;
    padding: 13px 21px;
    border-radius: 10px;
    text-decoration: none;
    font-size: .87rem;
    font-weight: 700;
    transition:
        transform .25s ease,
        box-shadow .25s ease,
        background .25s ease;
}

.ipk-tax-btn:hover {
    transform: translateY(-3px);
}

.ipk-tax-btn-primary {
    color: #fff;
    background: linear-gradient(135deg, #0b5cad, #164b86);
    box-shadow: 0 12px 28px rgba(11,92,173,.22);
}

.ipk-tax-btn-primary:hover {
    color: #fff;
    box-shadow: 0 17px 35px rgba(11,92,173,.30);
}

.ipk-tax-btn-outline {
    color: var(--tax-navy);
    background: rgba(255,255,255,.75);
    border: 1px solid rgba(11,92,173,.16);
}

.ipk-tax-btn-outline:hover {
    color: var(--tax-blue);
    background: #fff;
}

/* =========================================================
   TAX ORBIT
   ========================================================= */

.ipk-tax-hero-visual {
    min-height: 430px;
    display: grid;
    place-items: center;
}

.ipk-tax-orbit {
    position: relative;
    width: 390px;
    height: 390px;
    border-radius: 50%;
}

.ipk-tax-ring {
    position: absolute;
    border-radius: 50%;
    border: 1px solid rgba(11,92,173,.15);
}

.ring-one {
    inset: 18px;
    animation: taxRotate 24s linear infinite;
}

.ring-two {
    inset: 75px;
    border-color: rgba(201,154,62,.25);
    animation: taxRotate 18s linear reverse infinite;
}

.ipk-tax-ring::before {
    content: "";
    position: absolute;
    top: 7%;
    left: 9%;
    width: 12px;
    height: 12px;
    border-radius: 50%;
    background: var(--tax-blue);
    box-shadow: 0 0 0 8px rgba(11,92,173,.08);
}

.ring-two::before {
    background: var(--tax-gold);
    box-shadow: 0 0 0 8px rgba(201,154,62,.08);
}

.ipk-tax-center {
    position: absolute;
    top: 50%;
    left: 50%;
    width: 165px;
    height: 165px;
    transform: translate(-50%, -50%);
    display: flex;
    flex-direction: column;
    align-items: center;
    justify-content: center;
    border-radius: 50%;
    background: rgba(255,255,255,.88);
    border: 1px solid rgba(255,255,255,.96);
    box-shadow: 0 28px 70px rgba(21,61,101,.14);
    backdrop-filter: blur(16px);
}

.ipk-tax-center strong {
    color: var(--tax-navy);
    font-size: 2.3rem;
    letter-spacing: .08em;
}

.ipk-tax-center span {
    margin-top: 5px;
    color: var(--tax-muted);
    font-size: .62rem;
    font-weight: 800;
    letter-spacing: .12em;
}

.ipk-tax-node {
    position: absolute;
    z-index: 3;
    padding: 9px 13px;
    border-radius: 30px;
    color: var(--tax-navy);
    background: rgba(255,255,255,.90);
    border: 1px solid rgba(11,92,173,.11);
    box-shadow: 0 10px 28px rgba(21,61,101,.09);
    backdrop-filter: blur(10px);
    font-size: .62rem;
    font-weight: 800;
    letter-spacing: .11em;
}

.node-one {
    top: 24px;
    left: 50%;
    transform: translateX(-50%);
}

.node-two {
    right: 3px;
    top: 50%;
    transform: translateY(-50%);
}

.node-three {
    bottom: 28px;
    left: 50%;
    transform: translateX(-50%);
}

.node-four {
    left: -2px;
    top: 50%;
    transform: translateY(-50%);
}

/* =========================================================
   INTRO
   ========================================================= */

.ipk-tax-intro {
    padding: 95px 0 85px;
    background: #fff;
}

.ipk-tax-intro .ipk-container {
    display: grid;
    grid-template-columns: .3fr 1fr;
    gap: 60px;
}

.ipk-tax-section-label {
    display: flex;
    align-items: flex-start;
    gap: 14px;
}

.ipk-tax-section-label span {
    color: var(--tax-blue);
    font-size: .74rem;
    font-weight: 800;
    letter-spacing: .16em;
}

.ipk-tax-section-label div {
    width: 42px;
    height: 2px;
    margin-top: 7px;
    background: var(--tax-gold);
}

.ipk-tax-intro-content {
    max-width: 830px;
}

.ipk-tax-intro-content h2 {
    margin: 0 0 22px;
    color: var(--tax-navy);
    font-size: clamp(2rem, 3.7vw, 3.1rem);
    line-height: 1.16;
    letter-spacing: -.035em;
}

.ipk-tax-intro-content p {
    margin: 0 0 15px;
    color: var(--tax-muted);
    line-height: 1.9;
}

/* =========================================================
   SERVICES
   ========================================================= */

.ipk-tax-services {
    padding: 100px 0;
    background:
        radial-gradient(circle at 10% 10%, rgba(59,145,221,.08), transparent 25%),
        linear-gradient(180deg, #f6f9fc, #edf4fa);
}

.ipk-tax-heading {
    max-width: 750px;
    margin-bottom: 48px;
}

.ipk-tax-heading h2 {
    margin: 12px 0 15px;
    color: var(--tax-navy);
    font-size: clamp(2rem, 4vw, 3rem);
    line-height: 1.15;
    letter-spacing: -.035em;
}

.ipk-tax-heading p {
    margin: 0;
    color: var(--tax-muted);
    line-height: 1.85;
}

.ipk-tax-service-grid {
    display: grid;
    grid-template-columns: repeat(3, 1fr);
    gap: 22px;
}

.ipk-tax-card {
    position: relative;
    min-height: 285px;
    padding: 27px;
    overflow: hidden;
    border: 1px solid rgba(11,92,173,.09);
    border-radius: 18px;
    background: rgba(255,255,255,.88);
    box-shadow: 0 15px 45px rgba(31,65,99,.065);
    transition:
        transform .3s ease,
        box-shadow .3s ease,
        border-color .3s ease;
}

.ipk-tax-card::before {
    content: "";
    position: absolute;
    right: -75px;
    top: -75px;
    width: 175px;
    height: 175px;
    border-radius: 50%;
    background: radial-gradient(circle, rgba(59,145,221,.17), transparent 68%);
    transition: transform .4s ease;
}

.ipk-tax-card:hover {
    transform: translateY(-8px);
    border-color: rgba(11,92,173,.18);
    box-shadow: 0 25px 58px rgba(31,65,99,.12);
}

.ipk-tax-card:hover::before {
    transform: scale(1.3);
}

.ipk-tax-card-top {
    position: relative;
    display: flex;
    justify-content: space-between;
    align-items: center;
}

.ipk-tax-number {
    color: rgba(8,43,87,.28);
    font-size: 2rem;
    font-weight: 800;
}

.ipk-tax-card-icon {
    width: 44px;
    height: 44px;
    display: grid;
    place-items: center;
    border-radius: 12px;
    color: #fff;
    background: linear-gradient(135deg, var(--tax-blue), var(--tax-navy));
    box-shadow: 0 9px 22px rgba(11,92,173,.18);
    font-size: 1.35rem;
    font-weight: 700;
}

.ipk-tax-card h3 {
    position: relative;
    margin: 34px 0 13px;
    color: var(--tax-navy);
    font-size: 1.15rem;
    line-height: 1.4;
}

.ipk-tax-card p {
    position: relative;
    margin: 0;
    color: var(--tax-muted);
    line-height: 1.75;
    font-size: .9rem;
}

/* =========================================================
   APPROACH
   ========================================================= */

.ipk-tax-approach {
    padding: 100px 0;
    background: #fff;
}

.ipk-tax-approach-box {
    display: grid;
    grid-template-columns: .85fr 1.15fr;
    gap: 65px;
    align-items: center;
    padding: 58px;
    border-radius: 25px;
    background:
        radial-gradient(circle at 10% 90%, rgba(201,154,62,.10), transparent 25%),
        linear-gradient(135deg, #f5f9fd, #edf4fa);
    border: 1px solid rgba(11,92,173,.08);
}

.ipk-tax-approach-content h2 {
    margin: 12px 0 17px;
    color: var(--tax-navy);
    font-size: clamp(2rem, 3.5vw, 2.8rem);
    line-height: 1.18;
}

.ipk-tax-approach-content > p {
    margin: 0;
    color: var(--tax-muted);
    line-height: 1.85;
}

.ipk-tax-approach-steps {
    display: grid;
    grid-template-columns: repeat(2, 1fr);
    gap: 14px;
}

.ipk-tax-step {
    display: flex;
    gap: 13px;
    padding: 18px;
    border-radius: 14px;
    background: rgba(255,255,255,.78);
    border: 1px solid rgba(11,92,173,.08);
}

.ipk-tax-step > span {
    flex: 0 0 auto;
    width: 39px;
    height: 39px;
    display: grid;
    place-items: center;
    border-radius: 11px;
    color: #fff;
    background: linear-gradient(135deg, var(--tax-blue), var(--tax-navy));
    font-size: .65rem;
    font-weight: 800;
}

.ipk-tax-step strong {
    display: block;
    color: var(--tax-navy);
    font-size: .9rem;
}

.ipk-tax-step p {
    margin: 6px 0 0;
    color: var(--tax-muted);
    font-size: .79rem;
    line-height: 1.55;
}

/* =========================================================
   CTA
   ========================================================= */

.ipk-tax-cta {
    padding-bottom: 100px;
}

.ipk-tax-cta-box {
    position: relative;
    display: flex;
    align-items: center;
    justify-content: space-between;
    gap: 35px;
    overflow: hidden;
    padding: 55px 60px;
    border-radius: 24px;
    background: linear-gradient(135deg, #082b57, #0b5cad);
    box-shadow: 0 25px 65px rgba(8,43,87,.18);
}

.ipk-tax-cta-box::after {
    content: "";
    position: absolute;
    width: 380px;
    height: 380px;
    right: -150px;
    top: -170px;
    border-radius: 50%;
    border: 1px solid rgba(255,255,255,.14);
    box-shadow:
        0 0 0 45px rgba(255,255,255,.03),
        0 0 0 90px rgba(255,255,255,.025);
}

.ipk-tax-cta-box > div {
    position: relative;
    z-index: 2;
    max-width: 750px;
}

.ipk-tax-cta-box .ipk-tax-kicker {
    color: #b9dcff;
}

.ipk-tax-cta-box h2 {
    margin: 11px 0 15px;
    color: #fff;
    font-size: clamp(1.9rem, 3.2vw, 2.75rem);
    line-height: 1.2;
}

.ipk-tax-cta-box p {
    margin: 0;
    color: rgba(255,255,255,.76);
    line-height: 1.8;
}

.ipk-tax-btn-light {
    position: relative;
    z-index: 3;
    flex-shrink: 0;
    color: var(--tax-navy);
    background: #fff;
}

/* =========================================================
   ANIMATION
   ========================================================= */

.ipk-tax-reveal,
.ipk-tax-reveal-child {
    opacity: 0;
    transform: translateY(28px);
    transition: opacity .7s ease, transform .7s ease;
}

.ipk-tax-reveal-child {
    transition-delay: var(--tax-delay, 0ms);
}

.ipk-tax-visible {
    opacity: 1;
    transform: translateY(0);
}

@keyframes taxAura {
    0%, 100% {
        transform: translate3d(0, 0, 0) scale(1);
    }

    50% {
        transform: translate3d(0, 25px, 0) scale(1.06);
    }
}

@keyframes taxRotate {
    from {
        transform: rotate(0);
    }

    to {
        transform: rotate(360deg);
    }
}

/* =========================================================
   RESPONSIVE
   ========================================================= */

@media (max-width: 1050px) {

    .ipk-tax-hero .ipk-container {
        grid-template-columns: 1fr;
    }

    .ipk-tax-hero-content {
        max-width: 800px;
        padding-top: 80px;
    }

    .ipk-tax-hero-visual {
        min-height: 400px;
        padding-bottom: 65px;
    }

    .ipk-tax-service-grid {
        grid-template-columns: repeat(2, 1fr);
    }

    .ipk-tax-approach-box {
        grid-template-columns: 1fr;
    }
}

@media (max-width: 760px) {

    .ipk-container {
        width: min(100% - 28px, 620px);
    }

    .ipk-tax-hero {
        min-height: auto;
    }

    .ipk-tax-hero-content {
        padding: 65px 0 10px;
    }

    .ipk-tax-hero h1 {
        font-size: 2.35rem;
    }

    .ipk-tax-hero p {
        font-size: .94rem;
    }

    .ipk-tax-actions {
        flex-direction: column;
        align-items: stretch;
    }

    .ipk-tax-btn {
        width: 100%;
    }

    .ipk-tax-orbit {
        width: 300px;
        height: 300px;
    }

    .ipk-tax-center {
        width: 125px;
        height: 125px;
    }

    .ipk-tax-center strong {
        font-size: 1.75rem;
    }

    .ring-two {
        inset: 58px;
    }

    .ipk-tax-intro {
        padding: 70px 0;
    }

    .ipk-tax-intro .ipk-container {
        grid-template-columns: 1fr;
        gap: 22px;
    }

    .ipk-tax-services {
        padding: 75px 0;
    }

    .ipk-tax-service-grid {
        grid-template-columns: 1fr;
    }

    .ipk-tax-approach {
        padding: 75px 0;
    }

    .ipk-tax-approach-box {
        padding: 32px 22px;
        gap: 35px;
    }

    .ipk-tax-approach-steps {
        grid-template-columns: 1fr;
    }

    .ipk-tax-cta {
        padding-bottom: 70px;
    }

    .ipk-tax-cta-box {
        align-items: flex-start;
        flex-direction: column;
        padding: 35px 25px;
    }
}

@media (max-width: 430px) {

    .ipk-tax-hero h1 {
        font-size: 2.05rem;
    }

    .ipk-tax-orbit {
        width: 260px;
        height: 260px;
    }

    .ipk-tax-center {
        width: 108px;
        height: 108px;
    }

    .ipk-tax-center strong {
        font-size: 1.5rem;
    }

    .ipk-tax-center span {
        font-size: .53rem;
    }

    .ipk-tax-node {
        padding: 7px 9px;
        font-size: .52rem;
    }

    .ipk-tax-cta-box h2 {
        font-size: 1.75rem;
    }
}

@media (prefers-reduced-motion: reduce) {

    .ipk-tax-reveal,
    .ipk-tax-reveal-child {
        opacity: 1;
        transform: none;
        transition: none;
    }

    .ipk-tax-aura,
    .ipk-tax-ring {
        animation: none;
    }
}