/* Contemporary ASE / Emirates editorial direction */
:root{--ink:#092235;--gold:#d3b073;--navy:#071d30;--paper:#f5f7f8}body{background:#fff;font-size:15px;color:var(--ink)}.wrap{width:min(1200px,calc(100% - 64px))}header{background:#ffffffed;border-bottom:1px solid #e7edf0}.nav{height:90px}.brand strong{letter-spacing:2px}.brand small{letter-spacing:.7px}.navlinks{font-size:12px;gap:24px}.language{border-radius:30px;padding:7px 18px}.button{border-radius:30px;padding:12px 26px;font-weight:700}.nav>.button{background:#0c2d43;border-color:#0c2d43;font-size:12px}.hero{position:relative;isolation:isolate;background:#071d30;color:#fff;padding:88px 0 65px;min-height:660px}.hero:before{content:'';position:absolute;inset:0;background:linear-gradient(90deg,#071d30e8 0%,#071d30bb 40%,#071d3055 76%,#071d3033),url('assets/uae-hero.webp') center 54%/cover;z-index:-2}[dir=rtl] .hero:before{background:linear-gradient(270deg,#071d30ee 0%,#071d30c9 37%,#071d3080 65%,#071d3055),url('assets/uae-hero.webp') center 54%/cover}.hero:after{content:'';position:absolute;inset:0;z-index:-1;background:linear-gradient(0deg,#071d30 0%,transparent 35%)}.hero-grid{grid-template-columns:1.18fr .82fr;gap:95px;min-height:465px;align-items:center}.hero .eyebrow{font-size:12px;color:#e4c994;letter-spacing:1px}.hero .eyebrow:before{width:30px;background:#ddbd85}h1{font-size:clamp(42px,5.1vw,69px);line-height:1.4;letter-spacing:-1.5px;margin:24px 0}.hero h1 span{color:#fff}.hero h1 b{color:#d7b273;font-weight:650}.hero .muted{color:#d2dce3;font-size:16px;line-height:2;max-width:530px}.hero .actions{margin-top:33px}.hero .button{background:#d7b273;border-color:#d7b273;color:#0b263b}.hero .button.outline{color:white;background:#ffffff0a;border-color:#ffffff60}.hero .button:hover{background:#edcca0;color:#0b263b}.uae-tag{display:inline-flex;gap:11px;align-items:center;background:#ffffff0b;border:1px solid #ffffff26;border-radius:30px;padding:7px 15px;font-size:11px;color:#e2e9ef;margin-top:29px}.uae-flag{display:inline-block;width:25px;height:15px;background:linear-gradient(#138956 0 33.33%,#fff 33.33% 66.66%,#101b20 66.66%);position:relative;overflow:hidden;border-radius:2px;direction:ltr}.uae-flag:before{content:'';position:absolute;left:0;top:0;bottom:0;width:7px;background:#d74445}.hero-art{background:#0b263ada;backdrop-filter:blur(18px);border:1px solid #ffffff38;border-radius:20px;min-height:0;padding:25px;box-shadow:0 25px 90px #0003;align-self:end;margin-bottom:8px;max-width:380px;justify-self:end;transform:translateY(18px)}.hero-art:before{display:none}.art-top{font-size:9px;color:#d7b273;letter-spacing:1.5px}.art-top img{display:none}.paper{transform:none!important;box-shadow:none;background:transparent;padding:0;margin-top:23px;color:white}.paper-head{border-color:#ffffff20;display:block;padding-bottom:16px}.paper-head strong{font-size:19px;font-weight:650}.paper-head span{display:block;color:#9db1bf;font-size:10px;margin-top:5px}.paper-row{border-color:#ffffff14;padding:12px 0;color:#cdd9e1;font-size:12px}.paper-row b{font-size:13px;color:#d9b576}.chart{height:90px;gap:8px}.chart i{background:#345164!important;border-radius:4px 4px 0 0}.chart i:nth-child(2n){background:#5c7c8f!important}.chart i:last-child{background:#d7b273!important}.art-caption{margin-top:20px;font-size:9px;color:#a9bfce}.strip{background:#071d30;color:#b8c9d5;border-color:#ffffff1a;padding:21px 0}.strip .wrap{font-size:12px}.strip b{color:#d7b273}section{padding:95px 0}.eyebrow{color:#9c7537;font-size:11px}.section-head h2,h2{font-size:clamp(29px,3.2vw,42px);font-weight:650;line-height:1.55}.section-head p{font-size:14px;max-width:400px}.services{border:none;gap:20px}.service{border:1px solid #e2e9ed;border-radius:15px;padding:30px;min-height:276px;background:#fff;box-shadow:0 5px 20px #102b4603;position:relative}.service:hover{background:#f6f8fa;transform:translateY(-5px);box-shadow:0 12px 25px #102b460a;border-color:#c8d4dd}.service .index{color:#8395a3;font-size:10px;position:absolute;inset-inline-end:26px;top:26px}.service-icon{display:flex;align-items:center;justify-content:center;border-radius:13px;background:#edf2f5;width:49px;height:49px;margin-bottom:20px;color:#26465e}.service-icon svg{height:27px;width:27px}.service h3{margin:0 0 11px;font-size:19px}.service p{font-size:13px;line-height:1.95}.expertise{background:#0a2235;position:relative;overflow:hidden}.expertise:before{content:'';position:absolute;height:500px;width:500px;border:1px solid #c6a66b20;border-radius:50%;inset-inline-start:-180px;top:-180px;pointer-events:none}.expertise-grid{position:relative;gap:100px}.expertise h2{font-size:40px}.expertise .eyebrow{color:#d7b273}.expertise .button{color:#102b46;background:#d7b273;border-color:#d7b273;margin-top:10px}.expertise ul{margin-top:0}.expertise li{padding:17px 0;font-size:14px}.expertise li:before{color:#d7b273}.expertise-note{border-inline-start:2px solid #c3a167;padding-inline-start:16px;margin-top:24px}.about-grid{gap:100px;align-items:center}.about-text{padding:38px;background:linear-gradient(145deg,#f3f6f8,#edf2f4);border-radius:18px;border:1px solid #e4e9eb}.about-text p{font-size:14px}.fact{font-size:13px;padding:17px 0}.fact strong{font-weight:650}.process{background:#f4f6f7}.steps{gap:26px}.step{border-top:1px solid #cfd9df;padding-top:18px}.step b{font-size:33px;color:#a6854b}.step h3{font-size:18px;margin-top:14px}.step p{line-height:1.9}.faq-grid{gap:100px}.faq-grid details{padding:20px 0}.contact{background:#ecf1f4}.contact-grid{gap:90px}.contact-info a.contact-line{font-size:20px}.enquiry{border:1px solid #dee6eb;border-radius:18px;background:#fff;padding:33px;box-shadow:0 15px 40px #0c2d4305}.enquiry h3{font-size:23px}.enquiry input,.enquiry textarea,.enquiry select{border-radius:8px;border-color:#d6e0e5;padding:11px 12px;background:#fbfcfd}.enquiry .button{width:100%}.social a{border-radius:30px;padding:8px 14px;background:#ffffff50}.social a:hover{background:#102b46}footer{background:#071d30;padding:31px 0}.float-wa{box-shadow:0 8px 25px #053e3930;background:#178759;border:3px solid white;width:57px;height:57px}.mobile-nav{display:none}.reveal{animation:rise .6s ease both}@keyframes rise{from{opacity:0;transform:translateY(18px)}to{opacity:1;transform:translateY(0)}}@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*,*:before,*:after{animation:none!important;transition:none!important}}@media(max-width:950px){.hero-grid{gap:35px;grid-template-columns:1.08fr .92fr}.hero{padding:60px 0}.hero-art{padding:21px}.expertise-grid,.about-grid,.faq-grid,.contact-grid{gap:45px}.expertise h2{font-size:34px}}@media(max-width:650px){.wrap{width:calc(100% - 36px)}.nav{height:78px}.hero{padding:43px 0 45px;min-height:0}.hero:before{background:linear-gradient(0deg,#071d30ee,#071d30a6),url('assets/uae-hero.webp') 65% center/cover!important}.hero-grid{display:flex;flex-direction:column;gap:30px;min-height:0}.hero-grid>div:first-child{width:100%}h1{font-size:43px;line-height:1.45;margin:20px 0}.hero .muted{font-size:14px}.hero .actions{gap:10px;margin-top:25px}.hero .button{font-size:12px;padding:11px 19px}.uae-tag{font-size:10px;margin-top:23px}.hero-art{width:100%;max-width:none;transform:none;align-self:stretch;margin:0;padding:23px;border-radius:15px}.paper{margin-top:17px}.paper-row{padding:9px 0}.chart{height:66px}.art-caption{margin-top:15px}.strip .wrap{font-size:10px;justify-content:flex-start;gap:10px 20px}.strip{padding:17px 0}.services{gap:13px}.service{padding:24px;min-height:0}.service-icon{width:44px;height:44px;margin-bottom:17px}.service h3{font-size:19px}section{padding:60px 0}.section-head{margin-bottom:28px}.section-head h2,h2{font-size:30px}.expertise h2{font-size:31px}.expertise-grid,.about-grid,.faq-grid,.contact-grid{gap:30px}.about-text{padding:25px}.steps{gap:22px}.step b{font-size:29px}.step h3{font-size:16px}.step p{font-size:12px}.enquiry{padding:24px}.contact-info a.contact-line{font-size:17px}.mobile-nav{display:flex;gap:22px;padding:0 0 10px;overflow:auto;font-size:11px;white-space:nowrap}.mobile-nav a{color:#607382}}

.tax-tools{background:#f3f5f8;padding:100px 0}.tax-information{display:grid;grid-template-columns:1fr 1fr;gap:28px;margin:35px 0}.tax-information article{padding:28px;background:white;border-radius:16px;border:1px solid #e1e7ee}.tax-information p{line-height:1.95;color:#536275}.tax-note{border-inline-start:3px solid #bf974b;padding:16px 22px;background:#fff9ec;border-radius:8px;line-height:1.8}.tax-calculators{display:grid;grid-template-columns:1fr 1fr;gap:24px;margin-top:30px;align-items:start}.tax-card{background:white;border:1px solid #dce4ed;border-radius:16px;overflow:hidden}.tax-card:last-child{grid-column:1/-1}.tax-card h3{padding:24px;margin:0;background:#112b46;color:white;font-size:21px}.tax-table{width:100%;border-collapse:collapse;table-layout:fixed}.tax-table th,.tax-table td{padding:14px 20px;text-align:start;border-bottom:1px solid #e9edf1;vertical-align:middle}.tax-table thead{background:#edf1f5;font-size:13px}.tax-table th{width:58%;font-weight:500;font-size:14px}.tax-table td{width:42%}.tax-table input,.tax-table select{width:100%;min-width:0;background:#fff6d9;border:1px solid #decfa6;border-radius:7px;padding:10px 12px;font:inherit;color:#142d46}.tax-table input:focus,.tax-table select:focus{outline:2px solid #bf974b;outline-offset:2px}.tax-table output{display:block;padding:10px;background:#e7f5ed;border-radius:7px;color:#165d3b;font-weight:700;font-size:15px;overflow-wrap:anywhere}.tax-actions{display:flex;gap:14px;flex-wrap:wrap;margin:24px 0}.tax-sources{font-size:12px;line-height:2;color:#647185}.tax-sources a{text-decoration:underline}.tax-tools .small{margin-bottom:16px}.tax-table label{cursor:pointer}@media(max-width:800px){.tax-information,.tax-calculators{grid-template-columns:1fr}.tax-card:last-child{grid-column:auto}.tax-table th,.tax-table td{padding:12px}.tax-tools{padding:60px 0}.tax-information article{padding:22px}}

.page-hero{background:linear-gradient(115deg,#0b2139,#183f61);padding:70px 0;color:white}.page-hero h1{max-width:900px;font-size:clamp(32px,4vw,52px);line-height:1.5}.page-hero p{max-width:780px;color:#dbe4ee;margin-bottom:24px}.page-hero .eyebrow{color:#d5b477}.breadcrumb{padding:20px 0;font-size:12px;color:#607286}.breadcrumb a{text-decoration:underline}.detail-section{padding:65px 0}.detail-section p{max-width:900px;line-height:2}.page-links{display:grid;grid-template-columns:repeat(3,1fr);gap:15px;margin-top:26px}.page-links a{display:flex;align-items:center;justify-content:space-between;gap:16px;border:1px solid #dce4ec;border-radius:12px;padding:22px;background:white}.page-links a:hover{border-color:#bf974b;color:#997032}.nav{gap:16px}.navlinks{gap:12px;font-size:13px}.navlinks a{padding:8px 9px}@media(max-width:1050px){.navlinks{display:none}.mobile-nav{display:flex;overflow:auto;white-space:nowrap;gap:18px;padding-bottom:15px}}@media(max-width:700px){.page-links{grid-template-columns:1fr}.page-hero{padding:45px 0}.detail-section{padding:45px 0}}

/* ASE brand refinement: larger identity and UAE accounting artwork. */
header .nav{height:122px}.brand{gap:16px;min-width:0}.brand img{width:88px;height:104px;flex-shrink:0}.brand strong{font-size:36px;letter-spacing:2px}.brand small{font-size:17px;font-weight:650;color:#183b59;line-height:1.7;max-width:330px;white-space:normal}.navlinks{font-size:12px;gap:5px}.navlinks a{padding:8px 6px}.page-hero{position:relative;overflow:hidden;isolation:isolate;min-height:390px}.page-hero:after{content:'';position:absolute;inset:0;background-image:url('/assets/uae-accounting-pattern.svg');background-size:auto 95%;background-position:left bottom;background-repeat:no-repeat;opacity:.5;z-index:-1;pointer-events:none}[dir=ltr] .page-hero:after{background-position:right bottom}.page-hero .wrap{position:relative}.page-hero h1,.page-hero p{max-width:760px;text-shadow:0 2px 15px #0b2139}.page-hero .eyebrow{gap:12px}.page-hero .uae-flag{flex-shrink:0}.detail-section{position:relative}.detail-section:nth-of-type(even){background:linear-gradient(120deg,#fafbfd,#f3f6f9)}.service-faq{max-width:950px}.service-faq details{padding:20px 0;border-bottom:1px solid #d9e1e8}.service-faq summary{font-weight:700;cursor:pointer}.service-faq p{padding-top:18px;color:#536579}.art-top img{width:83px;height:94px}.brand:focus-visible{outline-offset:2px}@media(max-width:1300px){header .navlinks{display:none}header .mobile-nav{display:flex;overflow:auto;white-space:nowrap;gap:20px;padding-bottom:13px}}@media(max-width:700px){header .nav{height:100px;gap:10px}.brand{gap:10px}.brand img{width:65px;height:80px}.brand strong{font-size:29px}.brand small{font-size:13px;max-width:215px;line-height:1.6}.nav>.button{display:none}.language{padding:6px 9px;flex-shrink:0}.page-hero{min-height:360px}.page-hero:after{opacity:.22;background-size:auto 75%}}