.transfer-pricing-module__EmnGfq__page{--tp-ink:#14262d;--tp-burgundy:#7d2838;--tp-paper:var(--paper);--tp-paper-light:var(--paper-light);--tp-paper-deep:var(--paper-deep);--tp-line:#cfc5b4;--tp-line-dark:#9b907f;--tp-muted:#56666b;--tp-teal:#0c625d;background:var(--tp-paper);color:var(--tp-ink)}.transfer-pricing-module__EmnGfq__hero{color:var(--tp-paper-light);background:radial-gradient(circle at 84% 12%,#7d28385c,#0000 28%),linear-gradient(135deg,#14262d 0%,#1b343c 56%,#102027 100%);border-bottom:1px solid #485d62}.transfer-pricing-module__EmnGfq__heroInner,.transfer-pricing-module__EmnGfq__body{width:min(1400px,100% - 56px);margin-inline:auto}.transfer-pricing-module__EmnGfq__heroInner{grid-template-columns:minmax(0,1.35fr) minmax(320px,.65fr);align-items:stretch;gap:76px;min-height:520px;display:grid}.transfer-pricing-module__EmnGfq__heroCopy{padding:72px 0 66px}.transfer-pricing-module__EmnGfq__kicker{color:#d5ddda;letter-spacing:.16em;text-transform:uppercase;align-items:center;gap:10px;margin:0 0 24px;font-size:.72rem;font-weight:800;display:flex}.transfer-pricing-module__EmnGfq__kicker span{background:#dba5af;width:34px;height:2px}.transfer-pricing-module__EmnGfq__productName{font-family:var(--serif);letter-spacing:-.045em;flex-wrap:wrap;align-items:baseline;gap:13px;margin-bottom:14px;display:flex}.transfer-pricing-module__EmnGfq__productName span{font-size:1.4rem;font-weight:700}.transfer-pricing-module__EmnGfq__productName strong{color:#efc3cb;font-family:var(--sans);letter-spacing:.19em;font-size:.76rem}.transfer-pricing-module__EmnGfq__hero h1{max-width:980px;font-family:var(--serif);letter-spacing:-.065em;margin:0;font-size:clamp(3.2rem,6.1vw,6.6rem);font-weight:500;line-height:.9}.transfer-pricing-module__EmnGfq__heroDeck{color:#c8d4d1;max-width:820px;font-family:var(--serif);margin:28px 0 0;font-size:clamp(1.05rem,1.8vw,1.35rem);line-height:1.46}.transfer-pricing-module__EmnGfq__trustRow{color:#acbbb8;letter-spacing:.045em;text-transform:uppercase;flex-wrap:wrap;gap:8px 22px;margin-top:30px;font-size:.72rem;font-weight:800;display:flex}.transfer-pricing-module__EmnGfq__trustRow span{align-items:center;gap:6px;display:inline-flex}.transfer-pricing-module__EmnGfq__heroPanel{-webkit-backdrop-filter:blur(6px);backdrop-filter:blur(6px);background:#0d1f26a3;border-inline:1px solid #dce8e52e;flex-direction:column;justify-content:flex-end;min-width:0;padding:46px 34px 56px;display:flex}.transfer-pricing-module__EmnGfq__panelLabel{color:#dba5af;letter-spacing:.15em;text-transform:uppercase;margin:0 0 18px;font-size:.72rem;font-weight:800}.transfer-pricing-module__EmnGfq__pathStack{border-top:1px solid #dce8e53d}.transfer-pricing-module__EmnGfq__pathStep{border-bottom:1px solid #dce8e529;grid-template-columns:44px 1fr;align-items:center;gap:12px;padding:13px 0;display:grid}.transfer-pricing-module__EmnGfq__pathStep span{color:#dba5af;font-family:var(--serif);font-size:1.2rem}.transfer-pricing-module__EmnGfq__pathStep strong{letter-spacing:.08em;text-transform:uppercase;font-size:.75rem}.transfer-pricing-module__EmnGfq__body{padding:34px 0 92px}.transfer-pricing-module__EmnGfq__positioning{border-bottom:1px solid var(--tp-ink);grid-template-columns:minmax(0,1fr) minmax(290px,520px);align-items:end;gap:52px;padding:34px 0 28px;display:grid}.transfer-pricing-module__EmnGfq__positioning h2,.transfer-pricing-module__EmnGfq__sectionHead h2,.transfer-pricing-module__EmnGfq__documentation h2,.transfer-pricing-module__EmnGfq__nextLayer h2{font-family:var(--serif);letter-spacing:-.045em;margin:0;font-size:clamp(2rem,3.6vw,3.4rem);font-weight:500;line-height:1}.transfer-pricing-module__EmnGfq__positioning>p,.transfer-pricing-module__EmnGfq__sectionHead>p,.transfer-pricing-module__EmnGfq__documentation p{color:var(--tp-muted);font-family:var(--serif);margin:0;font-size:.98rem;line-height:1.5}.transfer-pricing-module__EmnGfq__principlesGrid{border-bottom:1px solid var(--tp-line);grid-template-columns:repeat(4,1fr);display:grid}.transfer-pricing-module__EmnGfq__principlesGrid article{border-right:1px solid var(--tp-line);min-height:170px;padding:23px 20px 22px 0}.transfer-pricing-module__EmnGfq__principlesGrid article+article{padding-left:20px}.transfer-pricing-module__EmnGfq__principlesGrid article:last-child{border-right:0}.transfer-pricing-module__EmnGfq__principlesGrid span{background:var(--tp-burgundy);width:34px;height:3px;display:block}.transfer-pricing-module__EmnGfq__principlesGrid p{color:var(--tp-ink);font-family:var(--serif);margin:24px 0 0;font-size:1.08rem;line-height:1.32}.transfer-pricing-module__EmnGfq__modules,.transfer-pricing-module__EmnGfq__workbench,.transfer-pricing-module__EmnGfq__documentation,.transfer-pricing-module__EmnGfq__nextLayer{padding-top:66px}.transfer-pricing-module__EmnGfq__sectionHead{border-bottom:1px solid var(--tp-ink);grid-template-columns:minmax(0,1fr) minmax(280px,460px);align-items:end;gap:46px;padding-bottom:20px;display:grid}.transfer-pricing-module__EmnGfq__moduleGrid{border-bottom:1px solid var(--tp-line);grid-template-columns:repeat(3,1fr);display:grid}.transfer-pricing-module__EmnGfq__moduleCard{border-right:1px solid var(--tp-line);border-bottom:1px solid var(--tp-line);min-height:305px;padding:24px 24px 24px 0}.transfer-pricing-module__EmnGfq__moduleCard:nth-child(3n+2),.transfer-pricing-module__EmnGfq__moduleCard:nth-child(3n+3){padding-left:24px}.transfer-pricing-module__EmnGfq__moduleCard:nth-child(3n){border-right:0}.transfer-pricing-module__EmnGfq__moduleTopline{color:var(--tp-teal);align-items:center;gap:10px;display:flex}.transfer-pricing-module__EmnGfq__moduleTopline span{color:var(--tp-burgundy);letter-spacing:.12em;text-transform:uppercase;font-size:.72rem;font-weight:800}.transfer-pricing-module__EmnGfq__moduleCard h3{font-family:var(--serif);margin:28px 0 9px;font-size:1.55rem;line-height:1.08}.transfer-pricing-module__EmnGfq__moduleCard p{color:var(--tp-muted);font-size:.86rem}.transfer-pricing-module__EmnGfq__moduleCard ul,.transfer-pricing-module__EmnGfq__workflowOutput ul,.transfer-pricing-module__EmnGfq__documentation ol{margin:17px 0 0;padding:0;list-style:none}.transfer-pricing-module__EmnGfq__moduleCard li,.transfer-pricing-module__EmnGfq__workflowOutput li,.transfer-pricing-module__EmnGfq__documentation li{border-top:1px solid var(--tp-line);color:var(--tp-ink);padding:8px 0;font-size:.76rem}.transfer-pricing-module__EmnGfq__moduleCard b{color:var(--tp-burgundy);letter-spacing:.09em;text-transform:uppercase;border:1px solid;margin-top:18px;padding:5px 8px;font-size:.72rem;display:inline-flex}.transfer-pricing-module__EmnGfq__workbenchGrid{grid-template-columns:300px minmax(0,1fr);gap:20px;margin-top:24px;display:grid}.transfer-pricing-module__EmnGfq__transactionRail{align-self:start;gap:8px;display:grid;position:sticky;top:16px}.transfer-pricing-module__EmnGfq__transactionButton{border:1px solid var(--tp-line-dark);background:var(--tp-paper-light);width:100%;min-height:86px;color:var(--tp-ink);text-align:left;padding:15px 16px}.transfer-pricing-module__EmnGfq__transactionButton span{font-family:var(--serif);font-size:1.02rem;line-height:1.1;display:block}.transfer-pricing-module__EmnGfq__transactionButton small{color:var(--tp-muted);margin-top:7px;font-size:.72rem;line-height:1.35;display:block}.transfer-pricing-module__EmnGfq__transactionButtonActive{border-color:var(--tp-ink);background:var(--tp-ink);color:#fff}.transfer-pricing-module__EmnGfq__transactionButtonActive small{color:#d2ddd9}.transfer-pricing-module__EmnGfq__analysisPanel{border:1px solid var(--tp-ink);background:var(--tp-paper-light);min-width:0}.transfer-pricing-module__EmnGfq__panelHeader{border-bottom:1px solid var(--tp-line-dark);justify-content:space-between;align-items:start;gap:24px;padding:24px;display:flex}.transfer-pricing-module__EmnGfq__panelHeader h3{font-family:var(--serif);letter-spacing:-.045em;margin:0;font-size:clamp(1.9rem,3vw,3rem);font-weight:500;line-height:1}.transfer-pricing-module__EmnGfq__panelHeader span{color:var(--tp-muted);letter-spacing:.05em;text-transform:uppercase;margin-top:9px;font-size:.78rem;font-weight:800;display:block}.transfer-pricing-module__EmnGfq__riskPill{letter-spacing:.09em;text-transform:uppercase;border:1px solid;flex:none;padding:8px 10px;font-size:.72rem}.transfer-pricing-module__EmnGfq__steady{color:var(--tp-teal)}.transfer-pricing-module__EmnGfq__watch{color:var(--tp-gold,#9b6a24)}.transfer-pricing-module__EmnGfq__high{color:var(--tp-burgundy)}.transfer-pricing-module__EmnGfq__hypothesisGrid{border-bottom:1px solid var(--tp-line);grid-template-columns:.9fr 1.1fr;display:grid}.transfer-pricing-module__EmnGfq__hypothesisGrid section,.transfer-pricing-module__EmnGfq__evidenceGrid section{border-right:1px solid var(--tp-line);padding:22px 24px}.transfer-pricing-module__EmnGfq__hypothesisGrid section:last-child,.transfer-pricing-module__EmnGfq__evidenceGrid section:last-child{border-right:0}.transfer-pricing-module__EmnGfq__hypothesisGrid span,.transfer-pricing-module__EmnGfq__draftPosition span,.transfer-pricing-module__EmnGfq__evidenceGrid span{color:var(--tp-burgundy);letter-spacing:.12em;text-transform:uppercase;font-size:.72rem;font-weight:800}.transfer-pricing-module__EmnGfq__hypothesisGrid h4,.transfer-pricing-module__EmnGfq__workflowOutput h4,.transfer-pricing-module__EmnGfq__watchouts h4{font-family:var(--serif);margin:8px 0 6px;font-size:1.25rem}.transfer-pricing-module__EmnGfq__hypothesisGrid p,.transfer-pricing-module__EmnGfq__draftPosition p,.transfer-pricing-module__EmnGfq__evidenceGrid p,.transfer-pricing-module__EmnGfq__workflowOutput p,.transfer-pricing-module__EmnGfq__productNote p,.transfer-pricing-module__EmnGfq__nextLayer p{color:var(--tp-muted);margin:7px 0 0;font-size:.85rem;line-height:1.47}.transfer-pricing-module__EmnGfq__draftPosition{border-bottom:1px solid var(--tp-line);background:var(--tp-paper);padding:22px 24px}.transfer-pricing-module__EmnGfq__draftPosition p{max-width:920px;font-family:var(--serif);font-size:1.05rem}.transfer-pricing-module__EmnGfq__evidenceGrid{border-bottom:1px solid var(--tp-line);grid-template-columns:repeat(3,1fr);display:grid}.transfer-pricing-module__EmnGfq__evidenceGrid strong{font-family:var(--serif);margin-top:8px;font-size:1.55rem;font-weight:500;line-height:1;display:block}.transfer-pricing-module__EmnGfq__workflowOutput{border-bottom:1px solid var(--tp-line);grid-template-columns:minmax(0,1.15fr) minmax(280px,.85fr);display:grid}.transfer-pricing-module__EmnGfq__workflowOutput>div{border-right:1px solid var(--tp-line);padding:24px}.transfer-pricing-module__EmnGfq__workflowOutput>div:last-child{border-right:0}.transfer-pricing-module__EmnGfq__workflowOutput ol{counter-reset:sequence;margin:18px 0 0;padding:0;list-style:none}.transfer-pricing-module__EmnGfq__workflowOutput ol li{border-top:1px solid var(--tp-line);counter-increment:sequence;padding:14px 0 14px 42px;position:relative}.transfer-pricing-module__EmnGfq__workflowOutput ol li:before{content:counter(sequence, decimal-leading-zero);color:var(--tp-burgundy);font-family:var(--serif);font-size:1.05rem;position:absolute;top:15px;left:0}.transfer-pricing-module__EmnGfq__workflowOutput li span{font-weight:800;display:block}.transfer-pricing-module__EmnGfq__workflowOutput small{color:var(--tp-burgundy);letter-spacing:.09em;text-transform:uppercase;font-size:.72rem;font-weight:800}.transfer-pricing-module__EmnGfq__watchouts{border-bottom:1px solid var(--tp-line);padding:24px}.transfer-pricing-module__EmnGfq__watchouts div{flex-wrap:wrap;gap:8px;display:flex}.transfer-pricing-module__EmnGfq__watchouts span{border:1px solid var(--tp-line-dark);background:var(--tp-paper);max-width:330px;color:var(--tp-ink);padding:8px 10px;font-size:.72rem;line-height:1.35;display:inline-flex}.transfer-pricing-module__EmnGfq__productNote{background:var(--tp-ink);color:#fff;justify-content:space-between;align-items:center;gap:20px;padding:18px 24px;display:flex}.transfer-pricing-module__EmnGfq__productNote p{color:#dbe6e3;max-width:720px;margin:0}.transfer-pricing-module__EmnGfq__productNote a{letter-spacing:.07em;text-transform:uppercase;flex:none;align-items:center;gap:6px;font-size:.72rem;font-weight:800;display:inline-flex}.transfer-pricing-module__EmnGfq__documentation{grid-template-columns:minmax(0,.88fr) minmax(320px,1.12fr);align-items:start;gap:44px;display:grid}.transfer-pricing-module__EmnGfq__documentation>div{position:sticky;top:20px}.transfer-pricing-module__EmnGfq__documentation p{margin-top:16px}.transfer-pricing-module__EmnGfq__documentation ol{counter-reset:docs;border-top:1px solid var(--tp-ink);margin:0}.transfer-pricing-module__EmnGfq__documentation li{border-color:var(--tp-line-dark);counter-increment:docs;min-height:72px;font-family:var(--serif);padding:18px 0 18px 56px;font-size:1.15rem;position:relative}.transfer-pricing-module__EmnGfq__documentation li:before{content:counter(docs, decimal-leading-zero);color:var(--tp-burgundy);font-size:1rem;position:absolute;top:18px;left:0}.transfer-pricing-module__EmnGfq__nextLayer{border-top:1px solid var(--tp-ink);margin-top:66px}.transfer-pricing-module__EmnGfq__roadmapGrid{border-top:1px solid var(--tp-line-dark);grid-template-columns:repeat(3,1fr);margin-top:22px;display:grid}.transfer-pricing-module__EmnGfq__roadmapGrid article{border-right:1px solid var(--tp-line);min-height:210px;padding:24px 24px 24px 0}.transfer-pricing-module__EmnGfq__roadmapGrid article+article{padding-left:24px}.transfer-pricing-module__EmnGfq__roadmapGrid article:last-child{border-right:0}.transfer-pricing-module__EmnGfq__roadmapGrid span{color:var(--tp-burgundy);font-family:var(--serif);font-size:1.35rem}.transfer-pricing-module__EmnGfq__roadmapGrid h3{font-family:var(--serif);margin:26px 0 8px;font-size:1.45rem}@media (max-width:980px){.transfer-pricing-module__EmnGfq__heroInner,.transfer-pricing-module__EmnGfq__positioning,.transfer-pricing-module__EmnGfq__sectionHead,.transfer-pricing-module__EmnGfq__workbenchGrid,.transfer-pricing-module__EmnGfq__documentation{grid-template-columns:1fr}.transfer-pricing-module__EmnGfq__heroInner{gap:0}.transfer-pricing-module__EmnGfq__heroPanel{border:1px solid #dce8e52e;margin-bottom:34px;padding:28px}.transfer-pricing-module__EmnGfq__principlesGrid,.transfer-pricing-module__EmnGfq__moduleGrid,.transfer-pricing-module__EmnGfq__evidenceGrid,.transfer-pricing-module__EmnGfq__roadmapGrid{grid-template-columns:repeat(2,1fr)}.transfer-pricing-module__EmnGfq__moduleCard,.transfer-pricing-module__EmnGfq__moduleCard:nth-child(3n+2),.transfer-pricing-module__EmnGfq__moduleCard:nth-child(3n+3),.transfer-pricing-module__EmnGfq__roadmapGrid article,.transfer-pricing-module__EmnGfq__roadmapGrid article+article,.transfer-pricing-module__EmnGfq__principlesGrid article,.transfer-pricing-module__EmnGfq__principlesGrid article+article{padding-left:0;padding-right:18px}.transfer-pricing-module__EmnGfq__moduleCard:nth-child(3n){border-right:1px solid var(--tp-line)}.transfer-pricing-module__EmnGfq__moduleCard:nth-child(2n),.transfer-pricing-module__EmnGfq__principlesGrid article:nth-child(2n),.transfer-pricing-module__EmnGfq__roadmapGrid article:nth-child(2n){border-right:0;padding-left:18px}.transfer-pricing-module__EmnGfq__transactionRail,.transfer-pricing-module__EmnGfq__documentation>div{position:static}.transfer-pricing-module__EmnGfq__workflowOutput{grid-template-columns:1fr}.transfer-pricing-module__EmnGfq__workflowOutput>div{border-right:0;border-bottom:1px solid var(--tp-line)}.transfer-pricing-module__EmnGfq__workflowOutput>div:last-child{border-bottom:0}}@media (max-width:680px){.transfer-pricing-module__EmnGfq__heroInner,.transfer-pricing-module__EmnGfq__body{width:min(100% - 28px,1400px)}.transfer-pricing-module__EmnGfq__heroCopy{padding:48px 0 28px}.transfer-pricing-module__EmnGfq__hero h1{font-size:clamp(2.55rem,16vw,4.3rem)}.transfer-pricing-module__EmnGfq__trustRow{display:grid}.transfer-pricing-module__EmnGfq__principlesGrid,.transfer-pricing-module__EmnGfq__moduleGrid,.transfer-pricing-module__EmnGfq__evidenceGrid,.transfer-pricing-module__EmnGfq__roadmapGrid,.transfer-pricing-module__EmnGfq__hypothesisGrid{grid-template-columns:1fr}.transfer-pricing-module__EmnGfq__principlesGrid article,.transfer-pricing-module__EmnGfq__principlesGrid article+article,.transfer-pricing-module__EmnGfq__moduleCard,.transfer-pricing-module__EmnGfq__moduleCard:nth-child(3n+2),.transfer-pricing-module__EmnGfq__moduleCard:nth-child(3n+3),.transfer-pricing-module__EmnGfq__moduleCard:nth-child(2n),.transfer-pricing-module__EmnGfq__roadmapGrid article,.transfer-pricing-module__EmnGfq__roadmapGrid article+article,.transfer-pricing-module__EmnGfq__roadmapGrid article:nth-child(2n),.transfer-pricing-module__EmnGfq__hypothesisGrid section,.transfer-pricing-module__EmnGfq__evidenceGrid section{border-right:0;padding-left:0;padding-right:0}.transfer-pricing-module__EmnGfq__moduleCard:nth-child(3n){border-right:0}.transfer-pricing-module__EmnGfq__panelHeader,.transfer-pricing-module__EmnGfq__productNote{display:grid}.transfer-pricing-module__EmnGfq__riskPill,.transfer-pricing-module__EmnGfq__productNote a{width:fit-content}.transfer-pricing-module__EmnGfq__transactionButton{min-height:72px}}.transfer-pricing-module__EmnGfq__hero .button.primary{background:var(--tp-paper-light);border-color:var(--tp-paper-light);color:var(--tp-ink)}.transfer-pricing-module__EmnGfq__hero .button.light{color:var(--tp-paper-light);background:0 0;border-color:#b6c6c4}.transfer-pricing-module__EmnGfq__hero .button.light:hover{border-color:var(--tp-paper-light);background:#fbf9f41a}.transfer-pricing-module__EmnGfq__hero{background:var(--paper);color:var(--ink);border-bottom-color:var(--line)}.transfer-pricing-module__EmnGfq__heroInner{gap:44px;min-height:390px}.transfer-pricing-module__EmnGfq__heroCopy{padding-block:38px}.transfer-pricing-module__EmnGfq__kicker{color:var(--burgundy);margin-bottom:18px}.transfer-pricing-module__EmnGfq__kicker span{background:var(--burgundy)}.transfer-pricing-module__EmnGfq__productName strong{color:var(--burgundy)}.transfer-pricing-module__EmnGfq__hero h1{letter-spacing:-.045em;font-size:clamp(2.6rem,4.7vw,4.7rem);line-height:1.04}.transfer-pricing-module__EmnGfq__heroDeck{color:var(--ink-soft);margin-top:22px;line-height:1.55}.transfer-pricing-module__EmnGfq__trustRow{color:var(--ink-soft);margin-top:22px;font-size:.76rem}.transfer-pricing-module__EmnGfq__heroPanel{background:var(--paper-deep);border-color:var(--line);-webkit-backdrop-filter:none;backdrop-filter:none;padding:32px 28px}.transfer-pricing-module__EmnGfq__panelLabel,.transfer-pricing-module__EmnGfq__pathStep span{color:var(--burgundy)}.transfer-pricing-module__EmnGfq__pathStack{border-top-color:var(--line-dark)}.transfer-pricing-module__EmnGfq__pathStep{border-bottom-color:var(--line)}.transfer-pricing-module__EmnGfq__pathStep strong{letter-spacing:.045em;line-height:1.5}.transfer-pricing-module__EmnGfq__hero .button.primary{background:var(--ink);color:var(--paper-light);border-color:var(--ink)}.transfer-pricing-module__EmnGfq__hero .button.light{background:var(--paper-light);color:var(--ink);border-color:var(--line-dark)}.transfer-pricing-module__EmnGfq__hero .button.light:hover{background:var(--paper-deep);border-color:var(--burgundy)}.transfer-pricing-module__EmnGfq__hero .button:focus-visible{outline:3px solid var(--burgundy);outline-offset:4px}@media (max-width:720px){.transfer-pricing-module__EmnGfq__hero h1{font-size:clamp(2.35rem,8.5vw,3.35rem)}.transfer-pricing-module__EmnGfq__heroCopy{padding-block:30px}.transfer-pricing-module__EmnGfq__heroPanel{padding:24px 20px}}
