:root {
  --ink: #163033;
  --muted: #5f7372;
  --paper: #fbfcf9;
  --soft: #eef5f2;
  --line: #d8e4df;
  --teal: #197265;
  --teal-dark: #0d4f49;
  --gold: #b8873f;
  --coral: #d96c4f;
  --white: #ffffff;
  --shadow: 0 24px 70px rgba(20, 48, 51, 0.13);
  font-family: Inter, ui-sans-serif, system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", Arial, sans-serif;
}

* { box-sizing: border-box; }
html { scroll-behavior: smooth; }
body {
  margin: 0;
  color: var(--ink);
  background: var(--paper);
  line-height: 1.6;
}
a { color: inherit; text-decoration: none; }
img { max-width: 100%; display: block; }

.site-header {
  position: sticky;
  top: 0;
  z-index: 10;
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 24px;
  padding: 16px clamp(18px, 5vw, 70px);
  background: rgba(251, 252, 249, 0.94);
  border-bottom: 1px solid rgba(216, 228, 223, 0.9);
  backdrop-filter: blur(14px);
}
.brand {
  display: inline-flex;
  align-items: center;
  gap: 10px;
  font-weight: 800;
  min-width: max-content;
}
.brand-mark {
  display: inline-grid;
  place-items: center;
  width: 42px;
  height: 42px;
  border-radius: 8px;
  color: var(--white);
  background: linear-gradient(135deg, var(--teal-dark), var(--teal));
  font-size: 13px;
  letter-spacing: 0;
}
.nav {
  display: flex;
  align-items: center;
  gap: 20px;
  color: var(--muted);
  font-size: 15px;
}
.nav a:hover { color: var(--teal-dark); }
.nav-cta {
  padding: 10px 14px;
  border-radius: 8px;
  background: var(--ink);
  color: var(--white) !important;
}
.nav-toggle { display: none; }

.hero {
  position: relative;
  min-height: 760px;
  display: grid;
  align-items: center;
  overflow: hidden;
}
.hero-bg {
  position: absolute;
  inset: 0;
  background-image: linear-gradient(90deg, rgba(251,252,249,0.98) 0%, rgba(251,252,249,0.86) 36%, rgba(251,252,249,0.2) 72%), url("assets/hero-dubai-vat.png");
  background-size: cover;
  background-position: center;
}
.hero-content {
  position: relative;
  width: min(780px, calc(100% - 36px));
  margin-left: clamp(18px, 5vw, 70px);
  padding: 70px 0;
}
.eyebrow {
  margin: 0 0 12px;
  color: var(--teal);
  text-transform: uppercase;
  letter-spacing: 0.08em;
  font-size: 13px;
  font-weight: 800;
}
h1, h2, h3 { line-height: 1.08; margin: 0; }
h1 {
  max-width: 760px;
  font-size: clamp(42px, 6vw, 76px);
}
h2 {
  font-size: clamp(30px, 4vw, 50px);
}
h3 { font-size: 22px; }
.hero-copy {
  max-width: 660px;
  margin: 24px 0 0;
  color: var(--muted);
  font-size: 20px;
}
.hero-actions {
  display: flex;
  flex-wrap: wrap;
  gap: 14px;
  margin: 34px 0;
}
.button {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  min-height: 48px;
  padding: 13px 20px;
  border: 0;
  border-radius: 8px;
  font: inherit;
  font-weight: 800;
  cursor: pointer;
}
.button.primary {
  color: var(--white);
  background: var(--teal-dark);
  box-shadow: 0 14px 26px rgba(13, 79, 73, 0.22);
}
.button.secondary {
  color: var(--ink);
  background: var(--white);
  border: 1px solid var(--line);
}
.trust-strip {
  display: grid;
  grid-template-columns: repeat(3, minmax(0, 1fr));
  gap: 1px;
  max-width: 700px;
  margin: 0;
  overflow: hidden;
  border: 1px solid var(--line);
  border-radius: 8px;
  background: var(--line);
  box-shadow: var(--shadow);
}
.trust-strip div {
  padding: 18px;
  background: rgba(255,255,255,0.92);
}
.trust-strip dt {
  color: var(--muted);
  font-size: 13px;
}
.trust-strip dd {
  margin: 4px 0 0;
  font-size: 22px;
  font-weight: 900;
}

.section {
  padding: 86px clamp(18px, 5vw, 70px);
}
.section-copy {
  max-width: 720px;
}
.section-copy.center {
  max-width: 760px;
  margin: 0 auto 36px;
  text-align: center;
}
.section-copy p:not(.eyebrow) { color: var(--muted); font-size: 18px; }
.intro {
  display: grid;
  grid-template-columns: 0.9fr 1.1fr;
  gap: 50px;
  background: var(--white);
}
.intro-grid {
  display: grid;
  gap: 22px;
}
.intro-grid article {
  padding-left: 22px;
  border-left: 4px solid var(--gold);
}
.intro-grid p, .service-card p, .proof-list p, .side-box li, .article-body p, .article-body li {
  color: var(--muted);
}
.services { background: var(--soft); }
.card-grid {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(240px, 1fr));
  gap: 18px;
}
.card-grid.compact {
  grid-template-columns: repeat(3, minmax(0, 1fr));
}
.service-card {
  display: block;
  min-height: 250px;
  padding: 26px;
  border: 1px solid var(--line);
  border-radius: 8px;
  background: var(--white);
  transition: transform 0.2s ease, box-shadow 0.2s ease;
}
.service-card:hover {
  transform: translateY(-4px);
  box-shadow: var(--shadow);
}
.service-card span {
  display: inline-block;
  margin-bottom: 22px;
  color: var(--coral);
  font-weight: 900;
}
.process {
  display: grid;
  grid-template-columns: 0.8fr 1.2fr;
  gap: 54px;
  background: var(--white);
}
.steps {
  display: grid;
  gap: 16px;
  margin: 0;
  padding: 0;
  counter-reset: step;
  list-style: none;
}
.steps li {
  display: grid;
  grid-template-columns: 54px 1fr;
  gap: 16px;
  align-items: start;
  padding: 20px;
  border: 1px solid var(--line);
  border-radius: 8px;
  background: var(--paper);
}
.steps li:before {
  counter-increment: step;
  content: counter(step);
  display: grid;
  place-items: center;
  width: 44px;
  height: 44px;
  border-radius: 8px;
  color: var(--white);
  background: var(--teal);
  font-weight: 900;
}
.steps span { color: var(--muted); }
.proof {
  display: grid;
  grid-template-columns: 1fr 0.8fr;
  gap: 32px;
  background: var(--ink);
  color: var(--white);
}
.proof-panel p, .proof-list p { color: rgba(255,255,255,0.75); }
.proof-list {
  display: grid;
  align-content: center;
  gap: 14px;
}
.proof-list p {
  margin: 0;
  padding: 18px;
  border: 1px solid rgba(255,255,255,0.16);
  border-radius: 8px;
}
.faq-list {
  max-width: 900px;
  margin: 0 auto;
}
details {
  border-bottom: 1px solid var(--line);
  padding: 20px 0;
}
summary {
  cursor: pointer;
  font-size: 20px;
  font-weight: 850;
}
details p { color: var(--muted); }
.consultation {
  display: grid;
  grid-template-columns: 0.8fr 1fr;
  gap: 40px;
  background: var(--soft);
}
.lead-form {
  display: grid;
  gap: 14px;
  padding: 26px;
  border: 1px solid var(--line);
  border-radius: 8px;
  background: var(--white);
  box-shadow: var(--shadow);
}
label {
  display: grid;
  gap: 6px;
  font-weight: 800;
}
input, select, textarea {
  width: 100%;
  min-height: 46px;
  border: 1px solid var(--line);
  border-radius: 8px;
  padding: 11px 12px;
  color: var(--ink);
  background: var(--paper);
  font: inherit;
}
textarea { resize: vertical; }
.form-note {
  margin: 0;
  color: var(--muted);
  font-size: 14px;
}
.site-footer {
  display: flex;
  justify-content: space-between;
  gap: 22px;
  padding: 34px clamp(18px, 5vw, 70px);
  color: rgba(255,255,255,0.8);
  background: #0f2528;
}
.site-footer div {
  display: grid;
  gap: 8px;
}
.site-footer p { margin: 0; }
.site-footer a { display: block; }

.page { background: var(--paper); }
.page-hero {
  padding: 96px clamp(18px, 5vw, 70px) 70px;
  background: linear-gradient(135deg, var(--soft), var(--white));
}
.page-hero p {
  max-width: 780px;
  color: var(--muted);
  font-size: 20px;
}
.two-col {
  display: grid;
  grid-template-columns: 1fr 380px;
  gap: 44px;
}
.side-box {
  padding: 26px;
  border: 1px solid var(--line);
  border-radius: 8px;
  background: var(--white);
  box-shadow: var(--shadow);
}
.side-box ul, .article-body ul {
  padding-left: 20px;
}
.article-body {
  max-width: 900px;
  margin: 0 auto;
  padding-top: 50px;
}
.article-body h2 { margin-top: 34px; font-size: 32px; }
.keyword-cloud {
  display: flex;
  flex-wrap: wrap;
  gap: 10px;
  margin-top: 22px;
}
.keyword-cloud span {
  padding: 10px 12px;
  border: 1px solid var(--line);
  border-radius: 8px;
  background: var(--white);
  color: var(--muted);
  font-weight: 750;
}

@media (max-width: 980px) {
  .nav-toggle {
    display: inline-flex;
    padding: 9px 12px;
    border: 1px solid var(--line);
    border-radius: 8px;
    background: var(--white);
    color: var(--ink);
    font-weight: 800;
  }
  .nav {
    position: absolute;
    top: 75px;
    right: 18px;
    left: 18px;
    display: none;
    flex-direction: column;
    align-items: stretch;
    padding: 16px;
    border: 1px solid var(--line);
    border-radius: 8px;
    background: var(--white);
    box-shadow: var(--shadow);
  }
  .nav.is-open { display: flex; }
  .intro, .process, .proof, .consultation, .two-col {
    grid-template-columns: 1fr;
  }
  .card-grid, .card-grid.compact {
    grid-template-columns: repeat(2, minmax(0, 1fr));
  }
}

@media (max-width: 640px) {
  .site-header { padding: 12px 16px; }
  .brand span:last-child { display: none; }
  .hero { min-height: auto; }
  .hero-content { padding: 58px 0; }
  h1 { font-size: 40px; }
  .hero-copy { font-size: 18px; }
  .trust-strip, .card-grid, .card-grid.compact {
    grid-template-columns: 1fr;
  }
  .section, .page-hero { padding-left: 18px; padding-right: 18px; }
  .service-card { min-height: auto; }
  .steps li { grid-template-columns: 1fr; }
  .site-footer { flex-direction: column; }
}