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@media(max-width:1000px){.agibs-hero{gap:28px!important;grid-template-columns:minmax(0,1fr) 235px!important}.agibs-results-layout{grid-template-columns:minmax(0,1fr)}.agibs-aside{display:none}.agibs-reduction-grid{grid-template-columns:repeat(3,minmax(0,1fr))}.agibs-cta{flex-direction:column;align-items:flex-start}.agibs-stats{flex-wrap:wrap}.agibs-stats>span{min-width:42%}}
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/* Results prioritize the three decisions: service, place and tax treatment. */
.agibs{max-width:1400px}
.agibs .agibs-hero-compact{grid-template-columns:minmax(0,1fr) 235px!important;gap:40px!important;padding-bottom:20px}
.agibs .agibs-hero-compact h1{font-size:42px;line-height:1.16;margin-bottom:13px}
.agibs .agibs-hero-compact h1 em{font-style:normal}
.agibs .agibs-hero-compact .agibs-lead{font-size:20px;margin-bottom:7px}
.agibs .agibs-hero-compact>div>p:not(.agibs-eyebrow):not(.agibs-lead){font-size:15px;max-width:850px;margin-bottom:0}
.agibs .agibs-hero-reference{border-left:3px solid #ee7849;padding:4px 0 4px 24px;font-size:13px;align-self:center}
.agibs .agibs-hero-reference p{font-size:13px!important;margin-bottom:12px!important}
.agibs .agibs-hero-reference strong{font-size:19px;color:#303a69}
.agibs-hero-reference a{display:block;font-size:12px;margin:7px 0}
.agibs .agibs-stats{margin:0 0 22px;padding:15px 0}
.agibs .agibs-breadcrumb{margin-bottom:24px}
.agibs .agibs-results-layout{display:block}
.agibs .agibs-results-heading h2{font-size:30px}
.agibs .agibs-results>.agibs-note{font-size:14px;max-width:1000px}
.agibs .agibs-result-columns{display:grid;grid-template-columns:.9fr 1fr 1.15fr;gap:0;padding:15px 22px;background:#303a69;color:white;border-radius:10px 10px 0 0;font-size:14px;font-weight:700;position:sticky;top:0;z-index:5}
.admin-bar .agibs .agibs-result-columns{top:32px}
.agibs-result-columns span+span{padding-left:24px}
.agibs .agibs-cards{gap:14px}
.agibs .agibs-result-columns+.agibs-cards{margin-top:0}
.agibs .agibs-card,.agibs .agibs-item-intro~section>.agibs-cards .agibs-card{grid-template-columns:.9fr 1fr 1.15fr;gap:0;padding:22px;border:1px solid #d6ddea;border-radius:10px;background:#fff;align-items:start}
.agibs-result-columns+.agibs-cards>.agibs-card:first-child{border-radius:0 0 10px 10px}
.agibs .agibs-card-main{padding:0 24px 0 0;min-width:0}
.agibs .agibs-card h3{margin-bottom:14px}
.agibs .agibs-card h3 a{font:inherit;letter-spacing:inherit}
.agibs .agibs-card-kicker{font-size:12px;margin-bottom:10px}
.agibs .agibs-nbs{font-size:13px;margin:0 0 10px;display:flex;gap:8px;align-items:baseline;flex-wrap:wrap}
.agibs .agibs-nbs code,.agibs .agibs-indop code,.agibs .agibs-code-line code{font-family:Consolas,monospace;font-size:14px;font-weight:700;white-space:normal;overflow-wrap:anywhere;color:#263566;background:#eef1f8;border-radius:4px;padding:3px 6px}
.agibs .agibs-nbs-description{font-size:14px;line-height:1.65;margin-bottom:18px;color:#48556d}
.agibs .agibs-code-line{font-size:13px;margin:18px 0;display:block}
.agibs .agibs-code-line>span{display:flex;gap:9px;align-items:baseline;flex-wrap:wrap}
.agibs .agibs-operation-facts{font-size:12px;line-height:1.55;margin:18px 0 0;padding-top:13px;border-top:1px solid #e5e9f1}
.agibs-operation-facts>div{display:flex;gap:12px;justify-content:space-between;margin:7px 0}
.agibs-operation-facts dt{color:#5c687c;font-weight:400}
.agibs-operation-facts dd{margin:0;font-weight:700;text-align:right;color:#303a69;max-width:55%}
.agibs .agibs-location{padding:0 24px;border-left:1px solid #dfe5ef;min-width:0}
.agibs .agibs-field-label{font-size:11px;letter-spacing:.045em;text-transform:uppercase;font-weight:800;color:#586481;margin:0 0 9px}
.agibs .agibs-card h3,.agibs .agibs-location-value{font-family:Arial,Helvetica,sans-serif;font-size:22px;line-height:1.3;font-weight:750;letter-spacing:-.02em;color:#303a69}
.agibs .agibs-location-value{display:block}
.agibs .agibs-location-source{font-size:11px;color:#69758c;margin:7px 0 14px}
.agibs .agibs-indop{font-size:12px;margin:0 0 21px}
.agibs .agibs-reason-label{font-size:13px;font-weight:800;color:#354269;margin:0 0 8px;line-height:1.5}
.agibs .agibs-location-reason,.agibs .agibs-tax-reason{font-size:14px;color:#43516b;line-height:1.65;margin:0 0 13px;overflow-wrap:anywhere}
.agibs .agibs-tax{padding:0 0 0 24px;border-left:1px solid #dfe5ef;min-width:0}
.agibs .agibs-tax .agibs-treatment{width:100%;margin:0 0 18px;padding:15px 17px;display:block;border-radius:8px}
.agibs .agibs-tax .agibs-treatment>span{display:block;font-size:12px;line-height:1.5}
.agibs .agibs-tax .agibs-treatment>strong{display:block;font-size:19px;margin-bottom:5px}
.agibs .agibs-tax .agibs-rates{display:grid;grid-template-columns:1fr 1fr;gap:18px;margin:7px 0 0}
.agibs .agibs-tax .agibs-rates strong{font-size:13px;display:flex;flex-direction:row;align-items:center;gap:8px}
.agibs .agibs-tax .agibs-rates b{font-size:30px;line-height:1.2}
.agibs .agibs-legal{font-size:12px;line-height:1.7;font-weight:700;display:inline-block}
.agibs .agibs-conditions{grid-column:1/-1;margin-top:20px;padding-top:13px;border-top:1px solid #e4e9f2}
.agibs .agibs-conditions summary{font-size:12px;line-height:1.6;color:#596982}
.agibs .agibs-condition-body{max-width:1000px}
.agibs .agibs-condition-body p{font-size:13px}
.agibs .agibs-item-intro h1{font-size:35px;margin-bottom:14px}
.agibs .agibs-item-intro .agibs-source-line{margin:14px 0}
.agibs .agibs-item-summary{margin:18px 0 26px;padding:20px 24px}
.agibs .agibs-item-summary h2{font-size:22px;margin-bottom:12px}
@media(max-width:1050px){.agibs .agibs-card,.agibs .agibs-item-intro~section>.agibs-cards .agibs-card{grid-template-columns:1fr 1fr}.agibs .agibs-card-main{grid-column:1/-1;padding:0 0 18px;margin-bottom:20px;border-bottom:1px solid #e0e6ef}.agibs .agibs-operation-facts{display:flex;gap:30px;border:0;padding:0;margin:10px 0 0}.agibs-operation-facts>div{gap:12px;margin:0}.agibs .agibs-location{border:0;padding-left:0}.agibs .agibs-result-columns{display:none}}
@media(max-width:650px){.agibs .agibs-hero-compact{display:block;padding-bottom:20px}.agibs .agibs-hero-compact h1{font-size:31px}.agibs .agibs-hero-compact .agibs-lead{font-size:17px!important}.agibs .agibs-hero-reference{display:none}.agibs .agibs-results-heading h2{font-size:24px}.agibs .agibs-card,.agibs .agibs-item-intro~section>.agibs-cards .agibs-card{display:grid;grid-template-columns:1fr;padding:20px 17px;gap:0}.agibs .agibs-card-main{padding-bottom:15px;margin-bottom:19px}.agibs .agibs-location{padding:0 0 21px;border:0}.agibs .agibs-card h3,.agibs .agibs-location-value{font-size:23px}.agibs .agibs-location-reason,.agibs .agibs-tax-reason{font-size:15px;line-height:1.65}.agibs .agibs-tax{padding:21px 0 0;border-left:0;border-top:1px solid #e0e6ef}.agibs .agibs-reason-label{font-size:14px}.agibs .agibs-operation-facts{display:block;font-size:12px}.agibs-operation-facts>div{margin:7px 0}.agibs .agibs-tax .agibs-rates b{font-size:31px}.agibs .agibs-legal{font-size:12px}.agibs .agibs-item-intro h1{font-size:29px}.agibs .agibs-item-summary{padding:17px}.agibs .agibs-conditions{margin-top:18px}.agibs .agibs-results>.agibs-note{font-size:13px}}
/* The existing Agitt header is transparent and absolute over its other hero images. */
.agibs-body #masthead .elementor-1730>.elementor-element-749c28e{position:relative!important;--position:relative;background-color:#303a69!important;top:auto!important;left:auto!important;right:auto!important}
@media print{.agibs-body{background:#fff}.agibs-site-header,#masthead,#wpadminbar,.agibs-fallback-footer,#colophon,.agibs-search,.agibs-quick,.agibs-aside,.agibs-pagination,.agibs-cta,.agibs-download,.agibs-skip,.joinchat{display:none!important}.agibs{max-width:none;padding:0;color:#000}.agibs-results-layout{display:block}.agibs-card{break-inside:avoid}.agibs-conditions{display:block}.agibs a{color:#222}.agibs-catalog,.agibs-faq{break-before:page}}