:root { --nk-navy: #0a2a63; --nk-navy-deep: #071d43; --nk-navy-ink: #05152f; --nk-teal: #56b7b0; --nk-teal-dark: #2a817c; --nk-teal-soft: #dff2f0; --nk-bg: #f4f7fb; --nk-surface: #ffffff; --nk-surface-soft: #eef3f8; --nk-text: #172033; --nk-muted: #5b6677; --nk-border: #dce4ed; --nk-danger: #a33a32; --nk-amber: #c6a66b; --nk-amber-dark: #74582a; --nk-amber-soft: #f3ead9; --nk-shadow: 0 28px 70px rgba(14, 35, 66, 0.12); --nk-shadow-soft: 0 14px 38px rgba(17, 43, 82, 0.08); --nk-radius: 14px; --nk-radius-lg: 24px; --nk-shell: 1200px; }

.nk-load-page .nk-section { padding-top: 106px; padding-bottom: 106px; }


.nk-load-page .nk-section-heading > p, .nk-load-page .nk-hero__text { font-size: 16px; line-height: 1.75; }





.nk-load-hero .nk-shell { position: relative; z-index: 2; }
.nk-load-hero .nk-breadcrumbs { color: rgb(137, 155, 184); }











































.nk-load-signals .nk-shell, .nk-load-result .nk-shell { position: relative; z-index: 1; }










.nk-load-method .nk-shell { position: relative; z-index: 1; }























































.nk-load-operation__copy > p:not(.nk-eyebrow) { margin: 0px 0px 34px; color: rgb(191, 208, 228); font-size: 16px; line-height: 1.75; }


























.nk-load-scope .nk-shell { position: relative; z-index: 1; }









































































.nk-load-faq .nk-accordion__content a { color: rgb(23, 79, 152); border-bottom: 1px solid rgba(23, 79, 152, 0.28); font-weight: 700; }






.nk-load-team__copy > p:not(.nk-eyebrow) { margin: 0px 0px 33px; color: rgb(93, 105, 122); font-size: 16px; line-height: 1.75; }










.nk-load-faq .nk-accordion__item button { min-height: 78px; }
.nk-load-faq .nk-accordion__content p { font-size: 15px; line-height: 1.72; }

@media (max-width: 1180px) {
.nk-load-page .nk-header__actions .nk-header__contact { display: none; }








}
@media (max-width: 980px) {.nk-load-page .nk-section { padding-top: 88px; padding-bottom: 88px; }




















}
@media (max-width: 760px) {.nk-load-page .nk-section { padding-top: 76px; padding-bottom: 76px; }
.nk-load-page .nk-section-heading > p, .nk-load-page .nk-hero__text { font-size: 16px; }








































}



.nk-risk-page .nk-section { padding-top: 108px; padding-bottom: 108px; }
.nk-risk-page .nk-section-heading > p, .nk-risk-page .nk-hero__text { font-size: 16px; line-height: 1.75; }







.nk-risk-hero .nk-shell { position: relative; z-index: 2; }
.nk-risk-hero .nk-breadcrumbs { color: rgb(135, 153, 181); }





















































.nk-risk-contours .nk-shell { position: relative; }




























































.nk-risk-method__copy > p:not(.nk-eyebrow) { max-width: 650px; color: rgb(185, 199, 217); font-size: 16px; }


























































.nk-risk-documents__copy > p:not(.nk-eyebrow) { margin-bottom: 34px; color: var(--nk-muted); font-size: 16px; }











































.nk-risk-faq .nk-accordion__item button { font-size: 15px; }
.nk-risk-faq .nk-accordion__content p { font-size: 15px; line-height: 1.7; }

@media (max-width: 1180px) {
.nk-risk-page .nk-header__actions .nk-header__contact { display: none; }


















}
@media (max-width: 980px) {.nk-risk-page .nk-section { padding-top: 88px; padding-bottom: 88px; }
























}
@media (max-width: 760px) {.nk-risk-page .nk-section { padding-top: 72px; padding-bottom: 72px; }
.nk-risk-page .nk-section-heading > p, .nk-risk-page .nk-hero__text { font-size: 15px; }
































}

*, ::before, ::after { box-sizing: border-box; }
html { scroll-behavior: smooth; scroll-padding-top: 96px; }
body { margin: 0px; overflow-x: hidden; color: var(--nk-text); background: var(--nk-bg); font-family: Manrope, "Segoe UI", sans-serif; font-size: 16px; line-height: 1.7; -webkit-font-smoothing: antialiased; }

img { display: block; max-width: 100%; }
a { color: inherit; text-decoration: none; }
button, input, textarea { font: inherit; }
button, a { -webkit-tap-highlight-color: transparent; }
:focus-visible { outline: rgba(86, 183, 176, 0.55) solid 3px; outline-offset: 3px; }
.nk-shell { width: min(calc(100% - 48px), var(--nk-shell)); margin: 0px auto; }


.nk-topline { color: rgb(191, 204, 224); background: var(--nk-navy-deep); font-size: 14px; font-weight: 700; letter-spacing: 0.04em; }
.nk-topline__inner { min-height: 34px; display: flex; align-items: center; justify-content: space-between; gap: 24px; }
.nk-topline__phone { color: rgb(255, 255, 255); white-space: nowrap; }
a.nk-topline__phone:hover { color: var(--nk-teal); }
.nk-header { position: sticky; z-index: 100; top: 0px; background: rgba(255, 255, 255, 0.96); border-bottom: 1px solid rgba(220, 228, 237, 0.85); backdrop-filter: blur(16px); }
.nk-header__inner { min-height: 82px; display: grid; grid-template-columns: 190px minmax(0px, 1fr) auto; align-items: center; gap: 32px; }
.nk-logo { display: inline-flex; width: 185px; }
.nk-logo img { width: 100%; height: auto; }















.nk-header__actions { display: flex; align-items: center; gap: 18px; }
.nk-header__contact { color: var(--nk-navy); font-size: 12px; font-weight: 800; white-space: nowrap; }






.nk-button { min-height: 52px; display: inline-flex; align-items: center; justify-content: center; gap: 10px; padding: 13px 22px; border: 1px solid transparent; border-radius: 8px; cursor: pointer; font-size: 14px; font-weight: 800; line-height: 1.2; text-align: center; transition: transform 180ms, box-shadow 180ms, background-color 180ms; }
.nk-button:hover { transform: translateY(-2px); }
.nk-button--small { min-height: 42px; padding: 10px 16px; font-size: 13px; }
.nk-button--primary { color: rgb(255, 255, 255); background: var(--nk-teal-dark); box-shadow: rgba(42, 129, 124, 0.2) 0px 12px 24px; }
.nk-button--primary:hover { background: rgb(34, 111, 107); box-shadow: rgba(42, 129, 124, 0.28) 0px 16px 30px; }
.nk-button--ghost-light { color: rgb(255, 255, 255); border-color: rgba(255, 255, 255, 0.28); background: rgba(255, 255, 255, 0.04); }
.nk-button--ghost-light:hover { background: rgba(255, 255, 255, 0.1); }
.nk-button--outline { color: var(--nk-navy); background: transparent; border-color: var(--nk-border); }
.nk-button--outline:hover { border-color: var(--nk-navy); background: var(--nk-bg); }
.nk-button--wide { width: 100%; }
.nk-section { position: relative; padding: 100px 0px; }
.nk-eyebrow { display: flex; align-items: center; gap: 10px; margin: 0px 0px 20px; color: rgb(35, 112, 107); font-size: 14px; font-weight: 800; letter-spacing: 0.1em; line-height: 1.3; text-transform: uppercase; }
.nk-eyebrow > span { width: 26px; height: 2px; background: currentcolor; }
.nk-eyebrow--light { color: rgb(115, 208, 202); }
h1, h2, h3, p { overflow-wrap: anywhere; }
h1, h2, h3 { margin-top: 0px; }
h1, h2 { color: var(--nk-navy-deep); font-family: "PT Serif", Georgia, serif; font-weight: 400; line-height: 1.04; }
h1 { max-width: 780px; margin-bottom: 28px; font-size: clamp(48px, 5.2vw, 78px); letter-spacing: -0.035em; }
h2 { max-width: 820px; margin-bottom: 22px; font-size: clamp(38px, 4vw, 58px); letter-spacing: -0.025em; }
h3 { margin-bottom: 12px; color: var(--nk-text); font-size: 20px; line-height: 1.3; }
.nk-section-heading { max-width: 900px; margin-bottom: 48px; }
.nk-section-heading > p { max-width: 690px; margin: 0px; color: var(--nk-muted); }
.nk-section-heading--split { max-width: none; display: grid; grid-template-columns: minmax(0px, 1.2fr) minmax(320px, 0.7fr); align-items: end; gap: 70px; }
.nk-section-heading--split h2, .nk-section-heading--split p { margin-bottom: 0px; }
.nk-section-heading--light h2 { color: rgb(255, 255, 255); }
.nk-section-heading--light p { color: rgb(184, 198, 217); }
.nk-breadcrumbs { display: flex; flex-wrap: wrap; align-items: center; gap: 8px; padding-top: 26px; color: rgb(135, 153, 181); font-size: 14px; font-weight: 700; }
.nk-breadcrumbs a:hover { color: rgb(255, 255, 255); }







.nk-actions { display: flex; flex-wrap: wrap; gap: 12px; margin-top: 34px; }




























.nk-cta-rail { display: flex; align-items: center; justify-content: space-between; gap: 34px; margin-top: 24px; padding: 24px 28px; background: rgb(232, 243, 242); border: 1px solid rgb(200, 227, 224); border-radius: 12px; }
.nk-cta-rail span, .nk-cta-rail strong { display: block; }
.nk-cta-rail span { margin-bottom: 4px; color: rgb(35, 112, 107); font-size: 14px; font-weight: 800; text-transform: uppercase; }
.nk-cta-rail strong { font-size: 15px; }







.nk-scope__intro > p:not(.nk-eyebrow) { max-width: 440px; }


































.nk-vat__copy > p:not(.nk-eyebrow) { margin: 0px 0px 14px; color: var(--nk-muted); font-size: 14px; }





































.nk-outcomes__intro > p:not(.nk-eyebrow) { color: var(--nk-muted); font-size: 14px; }





















.nk-complex__copy > p:not(.nk-eyebrow) { max-width: 650px; font-size: 14px; }





.nk-geography__copy > p:not(.nk-eyebrow) { color: var(--nk-muted); font-size: 14px; }


















.nk-faq__intro > p:not(.nk-eyebrow) { color: var(--nk-muted); font-size: 14px; }






.nk-accordion { display: grid; gap: 10px; }
.nk-accordion__item { overflow: hidden; background: rgb(255, 255, 255); border: 1px solid var(--nk-border); border-radius: 10px; }
.nk-accordion__item h3 { margin: 0px; }
.nk-accordion__item button { width: 100%; min-height: 72px; display: flex; align-items: center; justify-content: space-between; gap: 24px; padding: 18px 22px; color: var(--nk-text); background: transparent; border: 0px; cursor: pointer; font-size: 14px; font-weight: 800; text-align: left; }
.nk-accordion__item button i { position: relative; width: 20px; height: 20px; flex: 0 0 20px; border: 1px solid rgb(185, 200, 216); border-radius: 50%; }
.nk-accordion__item button i::before, .nk-accordion__item button i::after { position: absolute; top: 50%; left: 50%; width: 8px; height: 1px; content: ""; background: var(--nk-navy); transform: translate(-50%, -50%); }
.nk-accordion__item button i::after { transform: translate(-50%, -50%) rotate(90deg); transition: transform 180ms; }
.nk-accordion__item button[aria-expanded="true"] { color: var(--nk-navy); }
.nk-accordion__item button[aria-expanded="true"] i { background: var(--nk-teal-soft); border-color: var(--nk-teal); }
.nk-accordion__item button[aria-expanded="true"] i::after { transform: translate(-50%, -50%) rotate(0deg); }
.nk-accordion__content { padding: 0px 22px 22px; }
.nk-accordion__content p { margin: 0px; padding-top: 17px; color: var(--nk-muted); border-top: 1px solid var(--nk-border); font-size: 15px; }



.nk-contact__copy > p:not(.nk-eyebrow) { max-width: 630px; color: rgb(184, 199, 217); }











































.nk-footer { padding: 70px 0px 24px; color: rgb(155, 172, 191); background: var(--nk-navy-ink); }
.nk-footer__grid { display: grid; grid-template-columns: 1.4fr repeat(3, 0.75fr); gap: 52px; }
.nk-logo--footer { width: 190px; filter: brightness(1.35); }
.nk-footer__brand p { max-width: 330px; margin: 20px 0px 0px; font-size: 14px; }
.nk-footer h2 { margin: 0px 0px 18px; color: rgb(255, 255, 255); font-family: Manrope, "Segoe UI", sans-serif; font-size: 14px; font-weight: 800; letter-spacing: 0.08em; text-transform: uppercase; }
.nk-footer__grid > div:not(.elementor-widget):not(.nk-footer__brand) { display: flex; align-items: flex-start; flex-direction: column; }
.nk-footer__grid a, .nk-footer__grid p { margin: 0px 0px 9px; font-size: 14px; }
.nk-footer__grid a:hover, .nk-footer__bottom a:hover { color: rgb(255, 255, 255); }
.nk-footer__bottom { display: flex; flex-wrap: wrap; align-items: center; gap: 18px 28px; margin-top: 50px; padding-top: 22px; border-top: 1px solid rgba(255, 255, 255, 0.09); font-size: 12px; }
.nk-footer__bottom > span:last-child { margin-left: auto; }
.has-js .nk-reveal { opacity: 0; transform: translateY(18px); transition: opacity 520ms, transform 520ms; }
.has-js .nk-reveal.is-visible { opacity: 1; transform: translateY(0px); }
@media (max-width: 1400px) {.nk-header__inner { grid-template-columns: 170px minmax(0px, 1fr) auto; gap: 20px; }
.nk-logo { width: 166px; }
.nk-header__contact { display: none; }}

@media (max-width: 1180px) {.nk-topline { display: none; }
.nk-header__inner { min-height: 72px; grid-template-columns: 1fr auto auto; }














.nk-header__actions .nk-button { display: none; }

.nk-section-heading--split { gap: 42px; }






}
@media (max-width: 820px) {.nk-shell { width: min(calc(100% - 36px), var(--nk-shell)); }
.nk-section { padding: 76px 0px; }
.nk-section-heading--split, .nk-hero__grid, .nk-documents__grid, .nk-outcomes__layout, .nk-complex__grid, .nk-faq__grid, .nk-contact__grid { grid-template-columns: 1fr; }
.nk-section-heading--split { align-items: start; gap: 20px; }
















.nk-footer__grid { grid-template-columns: repeat(2, 1fr); }}
@media (max-width: 580px) {html { scroll-padding-top: 74px; }
.nk-shell { width: calc(100% - 30px); }
.nk-header__inner { grid-template-columns: 1fr auto; }
.nk-header__actions { display: none; }
.nk-logo { width: 154px; }
.nk-section { padding: 62px 0px; }
h1 { font-size: clamp(42px, 12vw, 55px); }
h2 { font-size: 37px; }

.nk-actions { display: grid; }
.nk-actions .nk-button { width: 100%; }


.nk-facts, .nk-situation-grid, .nk-steps, .nk-outcome-grid, .nk-vat__checks, .nk-form__row, .nk-footer__grid { grid-template-columns: 1fr; }



.nk-cta-rail { align-items: stretch; flex-direction: column; }

















.nk-footer__grid { gap: 30px; }
.nk-footer__bottom { align-items: flex-start; flex-direction: column; }
.nk-footer__bottom > span:last-child { margin-left: 0px; }}
@media (prefers-reduced-motion: reduce) {html { scroll-behavior: auto; }
*, ::before, ::after { scroll-behavior: auto !important; transition-duration: 0.01ms !important; animation-duration: 0.01ms !important; animation-iteration-count: 1 !important; }
.has-js .nk-reveal { opacity: 1; transform: none; }}


























.nk-audit-route .nk-cta-rail { margin-top: 48px; }




.nk-audit-command__intro > p:not(.nk-eyebrow) { color: rgb(173, 190, 209); font-size: 14px; }


























.nk-coordination__overlay > p:not(.nk-eyebrow) { color: rgb(180, 194, 211); font-size: 12px; }








.nk-field-audit-page .nk-documents__grid > div:not(.elementor-widget):first-child > p:not(.nk-eyebrow) { color: var(--nk-muted); font-size: 12px; }










.nk-audit-act__copy > p:not(.nk-eyebrow) { max-width: 760px; color: rgb(184, 197, 214); }














































































.nk-liquidation-review__overlay > p:not(.nk-eyebrow) { color: rgb(184, 198, 215); font-size: 12px; }




















.nk-liquidation-timeline__intro > p:not(.nk-eyebrow) { color: rgb(177, 193, 212); font-size: 14px; }


























.nk-liquidation-sme__copy > p:not(.nk-eyebrow) { max-width: 750px; color: var(--nk-muted); }







.nk-liquidation-boundary__copy > p:not(.nk-eyebrow) { color: rgb(183, 196, 212); }


























































.nk-demand-anatomy__copy > p:not(.nk-eyebrow) { color: rgb(181, 196, 214); }




















.nk-demand-situations .nk-cta-rail { margin-top: 34px; }

















.nk-demand-system__copy > p:not(.nk-eyebrow) { color: var(--nk-muted); }



















.nk-demand-documents__intro > p:not(.nk-eyebrow) { color: rgb(182, 197, 215); }









.nk-demand-avoid__intro > p:not(.nk-eyebrow) { color: rgb(182, 197, 214); }













.nk-desk-hero .nk-shell { position: relative; z-index: 1; }






















































.nk-desk-situations .nk-cta-rail { margin-top: 28px; color: var(--nk-text); }



.nk-desk-control__copy > p:not(.nk-eyebrow) { color: var(--nk-muted); }


















































.nk-desk-taxes__intro > p:not(.nk-eyebrow) { color: rgb(181, 195, 212); }








.nk-desk-documents__copy > p:not(.nk-eyebrow) { color: var(--nk-muted); }




















.nk-page .nk-button, .nk-page .nk-text-link, .nk-folder-card > p, .nk-expertise-card p, .nk-expertise-card li, .nk-outcome-card p, .nk-audit-stage p:last-child, .nk-role-card p, .nk-audit-work-card p, .nk-liquidation-diagnostic__card p, .nk-liquidation-situation p, .nk-liquidation-route-card > p, .nk-liquidation-scope-card p, .nk-liquidation-timeline__steps p, .nk-demand-hero__priority > p, .nk-demand-type-card > p:not(.nk-card-kicker), .nk-demand-paper__row p, .nk-demand-scope-card p, .nk-demand-result-card p, .nk-demand-doc p, .nk-demand-avoid__grid p, .nk-desk-hero__notice p, .nk-desk-route__step b, .nk-desk-route__note p, .nk-desk-situation p, .nk-desk-orbit__item b, .nk-desk-scope-card p, .nk-desk-choice-card p, .nk-desk-tax p, .nk-desk-file p, .nk-desk-error p { font-size: 14px; }






















































































































.nk-objection-documents__intro > p:not(.nk-eyebrow) { max-width: 540px; margin: 0px 0px 28px; color: rgb(184, 198, 217); }









.nk-objection-process__head > div:not(.elementor-widget) > p:not(.nk-eyebrow) { max-width: 600px; margin: 0px; color: rgb(184, 198, 217); }















.nk-objection-hearing__copy > p:not(.nk-eyebrow) { max-width: 660px; color: var(--nk-muted); }












.nk-objection-page .nk-button, .nk-objection-page .nk-text-link, .nk-objection-situation p, .nk-objection-anatomy__line p, .nk-objection-anatomy__result p, .nk-objection-scope-card p, .nk-objection-matrix p, .nk-objection-argument strong, .nk-objection-weak-card p, .nk-objection-document p, .nk-objection-process__steps p, .nk-objection-hearing__panel p { font-size: 14px; }





.nk-appeal-page .nk-section { position: relative; overflow: hidden; }



.nk-appeal-hero .nk-shell { position: relative; z-index: 2; }
.nk-appeal-hero .nk-breadcrumbs { color: rgba(255, 255, 255, 0.66); }
.nk-appeal-hero .nk-breadcrumbs a:hover { color: var(--nk-teal); }





.nk-appeal-hero .nk-actions { margin-top: 30px; }






































































































































































































.nk-appeal-page .nk-button, .nk-appeal-page .nk-text-link, .nk-appeal-page .nk-nav a, .nk-appeal-page .nk-services-menu summary { transition: color 180ms, background-color 180ms, border-color 180ms, transform 180ms, box-shadow 180ms; }





.nk-effective-page .nk-section { position: relative; overflow: hidden; }





.nk-effective-hero .nk-shell { position: relative; z-index: 2; }
.nk-effective-hero .nk-breadcrumbs { color: rgba(255, 255, 255, 0.65); }





.nk-effective-hero .nk-actions { margin-top: 30px; }

























































































































































































































































.nk-effective-page .nk-button, .nk-effective-page .nk-text-link, .nk-effective-page .nk-nav a, .nk-effective-page .nk-services-menu summary { transition: color 180ms, background-color 180ms, border-color 180ms, transform 180ms, box-shadow 180ms; }