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.bd_toc_container .bd_toc_wrapper {
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.bd_toc_container .bd_toc_wrapper .bd_toc_wrapper_item .bd_toc_header {
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.bd_toc_container .bd_toc_wrapper .bd_toc_wrapper_item .bd_toc_header .bd_toc_header_title {
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.bd_toc_container .bd_toc_wrapper .bd_toc_content.list-type-none ul {
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.bd_toc_container .bd_toc_wrapper .bd_toc_content_list_item ul {
      padding: 0;
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.bd_toc_container .bd_toc_wrapper .bd_toc_content_list_item ul li {
        position: relative;
        margin: 0; }
.bd_toc_container .bd_toc_wrapper .bd_toc_content_list_item ul li a {
          position: relative;
          display: block;
          text-decoration: none !important;
          white-space: nowrap;
          overflow: hidden;
          text-overflow: ellipsis; }
.bd_toc_container .bd_toc_wrapper .bd_toc_wrapper_item {
      overflow: hidden; }
.bd_toc_container .bd_toc_wrapper .bd_toc_wrapper_item .bd_toc_header {
        display: flex;
        align-items: center;
        justify-content: space-between;
        cursor: pointer; }
.bd_toc_container .bd_toc_wrapper .bd_toc_wrapper_item .bd_toc_header .bd_toc_switcher_hide_show_icon {
          cursor: pointer; }
.bd_toc_container .bd_toc_wrapper .bd_toc_wrapper_item .bd_toc_header.active .bd_toc_arrow {
          transform: rotate(-135deg); }
.bd_toc_container .bd_toc_wrapper .bd_toc_wrapper_item .bd_toc_content {
        border-bottom-left-radius: 15px;
        border-bottom-right-radius: 15px; }
.bd_toc_container .bd_toc_wrapper .bd_toc_wrapper_item .bd_toc_content .bd_toc_content_list .bd_toc_content_list_item {
          transition: height 0.2s ease-in-out; }
.bd_toc_container .layout_toggle_button {
    display: none;
    align-items: center;
    justify-content: center;
    position: absolute;
    right: calc(0% - 124px);
    bottom: calc(0% + 200px);
    width: 130px;
    box-sizing: content-box;
    border-width: 50px 35px 0;
    border-style: solid;
    border-color: #000 transparent;
    transform: rotate(-90deg);
    cursor: pointer;
    z-index: 3;
    filter: drop-shadow(5px 5px 10px rgba(0, 0, 0, 0.1)); }
@keyframes fadeIn {
  0% {
    opacity: 0; }
  100% {
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.bd_toc_widget_floating {
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.bd_toc_widget_floating .bd_toc_floating_content {
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    padding: 10px 0;
    transition: ease-in-out 0.5s; }
body .bd_toc_widget_floating {
  position: fixed;
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  padding: 0;
  height: auto;
  z-index: 99999999999999;
  max-width: 700px;
  overflow: hidden; }
body .bd_toc_widget_floating .bd_toc_widget_floating_current_heading {
    display: none;
    line-height: normal; }
.bd_toc_progress_bar.progress_bar_open .bd_toc_widget_progress_bar {
  position: fixed;
  margin: 0;
  padding: 0;
  left: 0;
  height: 5px;
  background-color: rgba(17, 64, 255, 0.71);
  transition: all linear 0.1s;
  z-index: 999999999999; }

</style>
<style class="bv-critical-css" bv-identifier="https://ovza.com/wp-content/plugins/elementor/assets/css/frontend.min.css?ver=4.1.4" id="elementor-frontend-css">
:root{--direction-multiplier:1}
.elementor-screen-only,.screen-reader-text,.screen-reader-text span,.ui-helper-hidden-accessible{height:1px;margin:-1px;overflow:hidden;padding:0;position:absolute;top:-10000em;width:1px;clip:rect(0,0,0,0);border:0}
:root{--page-title-display:block}.elementor-page-title,h1.entry-title{display:var(--page-title-display)}
@keyframes eicon-spin{0%{transform:rotate(0deg)}to{transform:rotate(359deg)}}
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h1.entry-title{display:var(--page-title-display);}

</style>
<style class="bv-critical-css" bv-identifier="https://ovza.com/wp-content/plugins/OVZA-Partner-Plugin/assets/css/hero.css?ver=1.0.22" id="ovza-partner-page-hero-css">
:root {
    --color-bg: #FFFFFF;
    --color-bg-card: #f6fefa;
    --color-bg-badge: #eef2f7;
    --color-primary: #29C78C;
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    --color-title: #222222;
    --color-subtitle: #6b7280;
    --color-border: #e5e7eb;
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    --ovza-text: #101214;
    --ovza-muted: #5f6670;
    --ovza-line: rgba(16, 18, 20, 0.08);
    --ovza-primary: #22c58b;
    --ovza-primary-dark: #16a34a;
    --ovza-pill: #eef2f3;
    --ovza-shadow: 0 24px 80px rgba(10, 18, 28, 0.16);
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*, *::before, *::after {
    box-sizing: border-box;
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</style>
<style class="bv-critical-css" bv-identifier="https://ovza.com/wp-content/plugins/OVZA-Partner-Plugin/assets/css/faq.css?ver=1.0.22" id="ovza-partner-page-faq-css">
@keyframes faqTabFadeUp {
    from {
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        transform: translateY(14px);
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    to {
        opacity: 1;
        transform: translateY(0);
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}

</style>
<style class="bv-critical-css" bv-identifier="https://ovza.com/wp-content/plugins/OVZA-Partner-Plugin/assets/css/signup.css?ver=1.0.22" id="ovza-partner-page-signup-css">
@keyframes partnerSignupFloatA {
    0%, 100% {
        transform: translate3d(0, 0, 0);
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    50% {
        transform: translate3d(0, -10px, 0);
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@keyframes partnerSignupFloatB {
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    50% {
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@keyframes partnerSignupFloatC {
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        transform: translate3d(0, 0, 0);
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    50% {
        transform: translate3d(0, -12px, 0);
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}

</style>
<style class="bv-critical-css" bv-identifier="https://ovza.com/wp-content/plugins/translatepress-multilingual/assets/css/trp-language-switcher-v2.css?ver=3.2.2" id="trp-language-switcher-v2-css">
.trp-shortcode-switcher__wrapper {
    position: relative;
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}
.trp-shortcode-switcher {
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    overflow: hidden;
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}
.trp-shortcode-anchor:not(.trp-opposite-button) {
    visibility: hidden;
}
.trp-shortcode-overlay {
    position: absolute;
    left: 0;
    top: 0;
    z-index: 9999;
}
.trp-current-language-item__wrapper:not(.trp-hide-arrow) {
    display: flex;
    align-items: center;
    padding-right: 10px;
    justify-content: space-between;
}
.trp-switcher-dropdown-list {
    display: flex;
    overflow-y: hidden; /* closed state */
    transition: max-height 0.2s ease-in-out;
    max-height: 0;
    transition-duration: var(--transition-duration);
}
.trp-shortcode-switcher .trp-switcher-dropdown-list {
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}
.trp-shortcode-arrow {
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.trp-language-item {
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    gap: 8px;
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    min-height: 19px;
    box-sizing: content-box;
}
.trp-language-item__current {
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}
.trp-language-item-name {
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.trp-flag-image {
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}

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<style class="bv-critical-css" bv-identifier="https://ovza.com/wp-content/themes/Impreza/css/style.min.css?ver=1.1" id="us-style-css">
*{box-sizing:border-box}html{-webkit-text-size-adjust:100%}body{margin:0;overflow-x:hidden;-webkit-tap-highlight-color:var(--color-content-primary-faded)}details{display:block}summary{display:list-item}
[hidden],template{display:none}a{text-decoration:none;background:none;transition-property:background,box-shadow,border,color,opacity,transform;transition-duration:0.3s;-webkit-text-decoration-skip:objects}b,strong{font-weight:var(--bold-font-weight,bold )}
img{height:auto;max-width:100%}
button,input,optgroup,select,textarea{vertical-align:top;text-transform:none;color:inherit;font:inherit;border:none;margin:0}
textarea{overflow:auto;height:8rem;min-height:3rem;resize:vertical}input:not([type=submit]),select,textarea{outline:none!important}input[type=tel],input[type=text],input[type=date],input[type=email],input[type=search],input[type=number],input[type=password],textarea{-webkit-appearance:none}
button,[type=button],[type=reset],[type=submit]{overflow:visible;-webkit-appearance:button;cursor:pointer}
label,[type=checkbox],[type=radio]{cursor:pointer}
legend{border:0;padding:0}
dl,ul,ol{list-style:none;margin:0;padding:0}fieldset{border:0;margin:0;padding:0}audio,video,iframe,object,embed{max-width:100%;border:none}
::-webkit-input-placeholder{color:inherit;opacity:0.5}html,.l-header .widget,.menu-item-object-us_page_block{font-family:var(--font-family,inherit);font-weight:var(--font-weight,400);font-size:var(--font-size,16px);font-style:var(--font-style,normal);text-transform:var(--text-transform,none);line-height:var(--line-height,28px);letter-spacing:var(--letter-spacing,0)}h1,h2,h3,h4,h5,h6{margin:0;padding-top:1.5rem;color:var(--color-content-heading)}h1:first-child,h2:first-child,h3:first-child,h4:first-child,h5:first-child,h6:first-child,h1 + h2,h2 + h3,h3 + h4,h4 + h5,h5 + h6{padding-top:0}p,ul,ol,dl,address,pre,table,blockquote,fieldset{margin:0 0 1.5rem}
ul{list-style-type:disc;margin-left:2.5rem}
li{margin:0 0 0.5rem}
h1:last-child,h2:last-child,h3:last-child,h4:last-child,h5:last-child,h6:last-child,p:last-child,ul:last-child,ol:last-child,li:last-child,pre:last-child,table:last-child,address:last-child,fieldset:last-child,blockquote:last-child{margin-bottom:0}
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.hidden{display:none!important}.i-cf:after{content:'';display:block;clear:both}
.align_left{text-align:left}
a{color:var(--color-content-link)}
.l-canvas{margin:0 auto;width:100%;flex-grow:1;background:var(--color-content-bg-grad);color:var(--color-content-text)}
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.l-subheader,.l-section{padding-left:2.5rem;padding-right:2.5rem}.l-section{position:relative;margin:0 auto}.l-section-img{position:absolute;top:0;left:0;right:0;bottom:0;background-position:center center;background-size:cover}
.l-section-h{position:relative;margin:0 auto;width:100%;max-width:var(--site-content-width,1200px)}
.l-section.width_full{padding-left:0;padding-right:0}.l-section.width_full>.l-section-h{max-width:none!important}.l-section.height_small{padding-top:2rem;padding-bottom:2rem}
.header_hor .l-header.pos_fixed~.l-main>.l-section:first-of-type>.l-section-h,.header_hor .l-header.pos_fixed~.l-main>form>.l-section:first-of-type>.l-section-h,.header_hor .l-header.pos_static.bg_transparent~.l-main>.l-section:first-of-type>.l-section-h,.header_hor .l-header.pos_static.bg_transparent~.l-main>form>.l-section:first-of-type>.l-section-h{padding-top:var(--header-height)}
.vc_column-inner>.w-post-elm:not(:first-child)>.l-section>.l-section-h,.l-header.bg_solid~.l-main .vc_column-inner>.w-post-elm>.l-section>.l-section-h,.templatera_shortcode>.l-section>.l-section-h{padding-top:0!important}
.fal,.far,.fas,.fab,.fad{display:inline-block;line-height:1;font-family:"fontawesome";font-weight:400;font-style:normal;font-variant:normal;text-rendering:auto;-moz-osx-font-smoothing:grayscale;-webkit-font-smoothing:antialiased}
@keyframes rotation{0%{transform:rotate(0deg)}100%{transform:rotate(360deg)}}
.screen-reader-text,.screen-reader-text:focus{ position:absolute;overflow:hidden;clip:rect(1px,1px,1px,1px);-webkit-clip-path:inset(50%);clip-path:inset(50%);height:1px;width:1px;margin:-1px;padding:0;border:0;word-wrap:normal!important}
.g-breadcrumbs{line-height:1.4}.g-breadcrumbs>*{display:inline-block;vertical-align:top}.g-breadcrumbs-separator{margin:0 0.6em}.g-breadcrumbs.hide_current .g-breadcrumbs-item:last-child,.g-breadcrumbs.hide_current .g-breadcrumbs-separator:nth-last-child(2){display:none}.g-breadcrumbs.has_text_color a{color:inherit}
.wpb_text_column:not(:last-child){margin-bottom:var(--text-block-margin-bottom,0px)}
@media screen and (max-width:900px){.l-subheader{padding-left:1rem!important;padding-right:1rem!important}}@media screen and (max-width:600px){p{margin-bottom:1rem}h1,h2,h3,h4,h5,h6{padding-top:1rem}}@media screen and (max-width:600px){.w-header-show,.w-toplink{margin:10px!important}.l-subheader,.l-section{padding-left:1.5rem;padding-right:1.5rem}.l-sidebar,.l-section.height_small,.l-section.height_medium{padding-top:1.5rem;padding-bottom:1.5rem}}.fa,.fab,.fad,.fal,.far,.fas{-moz-osx-font-smoothing:grayscale;-webkit-font-smoothing:antialiased;display:inline-block;font-style:normal;font-variant:normal;text-rendering:auto;line-height:1}
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.fa-angle-right:before{content:"\f105"}
@keyframes fade{from{opacity:0}to{opacity:1}}
@keyframes fadeOut{from{opacity:1}to{opacity:0}}
@keyframes afc{from{opacity:0;transform:scale(0.1)}to{opacity:1;transform:scale(1)}}
@keyframes afl{from{opacity:0;transform:translateX(-5rem)}to{opacity:1;transform:translateX(0)}}
@keyframes afr{from{opacity:0;transform:translateX(5rem)}to{opacity:1;transform:translateX(0)}}
@keyframes aft{from{opacity:0;transform:translateY(-5rem)}to{opacity:1;transform:translateY(0)}}
@keyframes afb{from{opacity:0;transform:translateY(5rem)}to{opacity:1;transform:translateY(0)}}
@keyframes wfc{from{opacity:0;transform:scaleX(0.01)}to{opacity:1;transform:scaleX(1)}}
@keyframes hfc{from{opacity:0;transform:scaleY(0.01)}to{opacity:1;transform:scaleY(1)}}
@keyframes bounce{0%{opacity:0;transform:scale3d(0.3,0.3,0.3)}20%{transform:scale3d(1.1,1.1,1.1)}40%{transform:scale3d(0.9,0.9,0.9)}60%{opacity:1;transform:scale3d(1.03,1.03,1.03)}80%{transform:scale3d(0.97,0.97,0.97)}to{opacity:1;transform:scale3d(1,1,1)}}
.w-btn,.button,button[type=submit],input[type=submit]{display:inline-block;vertical-align:top;text-align:center;line-height:1.2; position:relative;transition-property:background,border,box-shadow,color,opacity,transform;transition-duration:0.3s;-webkit-tap-highlight-color:rgba(0,0,0,0)}
.w-btn:before,.button:before,button[type=submit]:before{content:'';position:absolute;top:0;left:0;right:0;bottom:0;border-radius:inherit;border-style:solid;border-color:inherit;border-image:inherit}
.g-cols.via_grid{display:grid;grid-gap:var(--gap,3rem)}.vc_column_container{display:flex;flex-direction:column;position:relative;border-color:var(--color-content-border)}.g-cols.via_grid>.vc_column_container{min-width:0; width:auto}
.g-cols.cols_1{grid-template-columns:100%}
.g-cols.cols_3-1{grid-template-columns:3fr 1fr}
.w-grid{clear:both}
.l-header a,.l-header .g-preloader{color:inherit}.l-subheader-cell{display:flex;align-items:center;flex-grow:1}.l-subheader-cell.at_left{justify-content:flex-start}
.l-subheader-cell.at_center{justify-content:center}.l-subheader-cell.at_center>*{margin-left:0.7rem;margin-right:0.7rem}.l-subheader-cell.at_right{justify-content:flex-end}
.l-subheader-cell:empty{display:none}
.l-header:before{content:'auto';left:-100%;position:absolute;top:-100%;visibility:hidden!important}.w-html{line-height:1.5}
@keyframes blink{0%{opacity:1}20%{opacity:0}50%{opacity:0}70%{opacity:1}100%{opacity:1}}
@keyframes scale{0%{transform:scale(0);opacity:1}100%{transform:scale(1);opacity:0}}
@keyframes scale2{0%{transform:scale(0.05);border-width:0.5em}50%{transform:scale(1);border-width:1px}100%{transform:scale(0.05);border-width:0.5em}}
@keyframes cubes-tl{0%{transform:translate(0px,0px)}20%{transform:translate(0px,0px)}60%{transform:translate(-0.15em,-0.15em) rotate(90deg)}100%{transform:translate(0px,0px) rotate(180deg)}}
@keyframes cubes-tr{0%{transform:translate(0px,0px)}20%{transform:translate(0px,0px)}60%{transform:translate(0.15em,0.15em) rotate(90deg)}100%{transform:translate(0px,0px) rotate(180deg)}}
@keyframes cubes-br{0%{transform:translate(0px,0px)}20%{transform:translate(0px,0px)}60%{transform:translate(0.15em,-0.15em) rotate(90deg)}100%{transform:translate(0px,0px) rotate(180deg)}}
@keyframes cubes-bl{0%{transform:translate(0px,0px)}20%{transform:translate(0px,0px)}60%{transform:translate(-0.15em,0.15em) rotate(90deg)}100%{transform:translate(0px,0px) rotate(180deg)}}
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.w-post-elm.post_title{padding:0}
.w-separator{clear:both;overflow:hidden;line-height:0;height:1.5rem}
.w-separator:not(.with_content),.w-separator.with_content .w-separator-h{position:relative}
.w-separator.size_small:empty{height:1.5rem}
.w-separator.size_medium:empty{height:3rem}
@media (max-width:1024px){.w-separator.size_small:empty{height:1rem}}@media (max-width:1024px){.w-separator.size_medium:empty{height:calc(1rem + 2.5vw)}}.w-text{padding:0}
.w-vwrapper{display:flex;flex-direction:column}
.w-vwrapper>*:not(:last-child){margin-bottom:var(--vwrapper-gap,0.7rem)}

</style>
<style class="bv-critical-css" bv-identifier="https://ovza.com/wp-content/plugins/Ultimate_VC_Addons/assets/min-css/style.min.css?ver=3.21.3" id="ultimate-vc-addons-style-css">
.upb_video_class,.vc_row,.wpb_column,.wpb_row{position:relative}

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<style class="bv-critical-css">
.ovza-flag-big.fi.fi-lr {  
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    background-size: cover !important; 
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    vertical-align: top;  
}

</style>
<style class="bv-critical-css">
.ovza-nav__lang-switcher-wrap{
    z-index: 5000
}

</style>
<style class="bv-critical-css">
html body .ti-widget[data-layout-id='74'][data-set-id='default'] .ti-sticky-button,
html body .ti-widget[data-layout-id='74'][data-set-id='default'] .ti-sticky-button.ti-position-right {
    
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</style>
<style class="bv-critical-css">
.bd_toc_container{width:100%!important;}.bd_toc_wrapper{padding-top:20px!important;padding-right:25px!important;padding-bottom:20px!important;padding-left:25px!important;}.bd_toc_container{margin-top:0px!important;margin-bottom:30px!important;}.bd_toc_container{background-color:#ffffff!important;}.bd_toc_container{border-top-width:1px!important;border-right-width:1px!important;border-bottom-width:1px!important;border-left-width:1px!important;border-color:#efefef!important;border-style:solid!important;}.bd_toc_header_title{font-size:22px!important;line-height:40px!important;}.bd_toc_wrapper .bd_toc_header .bd_toc_header_title{color:#2c2f32!important;}
.bd_toc_header{padding-top:0px!important;padding-right:2px!important;padding-bottom:0px!important;padding-left:0px!important;}.bd_toc_header.active{margin-top:0px!important;margin-right:0px!important;margin-bottom:15px!important;margin-left:0px!important;}.bd_toc_content_list .bd_toc_content_list_item ul > li > a{font-size:14px!important;line-height:20px!important;}.bd_toc_wrapper .bd_toc_wrapper_item .bd_toc_content .bd_toc_content_list_item ul li a{padding-top:12px!important;padding-right:45px!important;padding-bottom:12px!important;padding-left:15px!important;}.bd_toc_wrapper .bd_toc_wrapper_item .bd_toc_content .bd_toc_content_list_item ul li a{margin-top:0px!important;margin-right:0px!important;margin-bottom:0px!important;margin-left:0px!important;}.bd_toc_wrapper .bd_toc_wrapper_item .bd_toc_content .bd_toc_content_list ul li a{border-top-width:0px;border-right-width:0px;border-bottom-width:0px;border-left-width:0px;border-color:#ffffff;border-style:solid;}.bd_toc_content{background-color:#ffffff!important;}.bd_toc_wrapper .bd_toc_wrapper_item .bd_toc_content .bd_toc_content_list ul li a{background-color:#ffffff!important;}
.bd_toc_wrapper .bd_toc_wrapper_item .bd_toc_content .bd_toc_content_list ul li a, .bd_toc_container .bd_toc_wrapper .bd_toc_content_list_item ul li .collaps-button .toggle-icon{color:#2c2f32;}
.bd_toc_widget_floating .bd_toc_floating_content{border-top-width:1px;border-right-width:0px;border-bottom-width:0px;border-left-width:0px;border-color:#efefef;border-style:solid;}.bd_toc_widget_floating .bd_toc_floating_content{background-color:#FFFFFF!important;}
.bd_toc_progress_bar .bd_toc_widget_progress_bar{background-color:#1db38d!important;}

</style>
<style class="bv-critical-css" bv-identifier="wp-custom-css" id="wp-custom-css">
.trp-shortcode-arrow {
    width: 12px;
}
.trp-current-language-item__wrapper:not(.trp-hide-arrow) {
width:86px;
}
@media (min-width: 768px) {.trp-shortcode-switcher{
	padding: 4px 1px 4px 4px !important;
}}@media (min-width: 768px) {.ovza-nav__link{
	padding: 8px 10px !important;
}}@media (max-width: 768px) {.trp-switcher-dropdown-list{
		padding-left:5px !important;
	}}@media (max-width: 768px) {.trp-language-switcher{
		border-radius:15px;
	}}@media (max-width: 768px) {.trp-current-language-item__wrapper{
		padding: 4px 8px 3px 6px !important;
	}}@media (max-width: 768px) {.ovza-nav__bar{
	gap:5px !important;
}}@media (max-width: 768px) {.ovza-nav__lang-switcher-wrap{
		margin-top:1.8% !important;
	}}.trp-flag-image{
	width:22px !important;
}
.trp-shortcode-switcher{
	border: 2px solid #10b981;
}
.trp-language-item{
	padding:0px 10px !important;
}
.trp-shortcode-switcher{
	padding:3px 0px;
}
.ovza-nav__bar{
	padding:0px !important;
}
.trp-language-item-name{
	font-size:12px;
	font-weight:700;
 	margin-left: -2px !important;
}
@media (max-width: 991px) {.ovza-mobile-lang{
		padding:22px !important;
	}}@media (max-width: 991px) {.trp-current-language-item__wrapper:not(.trp-hide-arrow) {
width:90px;
}}@media (max-width: 991px) {.ovza-nav__left{
		margin-left:10px !important;
	}}@media (max-width: 991px) {.ovza-nav__bar{
	gap:5px !important;
}}@media (max-width: 991px) {.ovza-nav__bar	.ovza-nav__lang-switcher-wrap{
		display:none;
	}}@media (max-width: 991px) {.ovza-nav__lang-switcher-wrap{
		margin-top:2% !important;
	}}.ovza-nav__bar{
	padding:0px !important;
}
.trp-flag-image{
	width:22px !important;
}
.trp-language-item{
	padding:0px 10px !important;
}
.trp-shortcode-switcher{
	padding:3px 0px;
}
.trp-language-item{
	margin:5px 0px !important;
}
.trp-shortcode-switcher{
	border: 2px solid #10B981;
}
.ovza-mobile-lang{
		padding:22px;
	}
.ovza-mobile-lang {
    display: flex;
    align-items: center;
    justify-content: space-between;
    gap: 12px;
    padding: 22px 24px;
    font-size: 15px;
    font-weight: 600;
    color: var(--text-main);
    border-bottom: 1px solid var(--border);
    background: transparent;
  }
.ovza-drawer__footer{
/* 		position: absolute; */
		margin-top:auto !important;
    bottom: 20px; 
    left: 20px;   
    right: 20px;  
    color: white;
    padding: 12px 0;
    text-align: center;
    border-radius: 6px;
	}
.ovza-mobile-lang__left {
    display: flex;
    align-items: center;
    gap: 10px; /* Matching the space between icon and text of other menu options */
  }
svg.ovza-mobile-lang__icon {
    display: block !important;
    visibility: visible !important;
    flex-shrink: 0;
    color: var(--text-main);
  }
.ovza-mobile-lang__right {
    display: inline-flex;
    align-items: center;
  }
.ovza-mobile-lang__right version,
  .ovza-mobile-lang__right select,
  .ovza-mobile-lang__right div {
    font-family: var(--font);
  }
button.frm_button_submit.frm_final_submit {
    margin: 0 !important;
}
.side-contact input {
	height: 35px !important;
}
.g-cols.via_grid {
	gap: 0px;
}
.grecaptcha-badge {
  /* Adjust vertical alignment */
	bottom: 110px !important;
	/* Keep above TOC */
	z-index: 99999;
}
.custom-post-content a {
	color: #148a64;
	text-decoration: underline;
}
.custom-post-content p {
	margin: 20px 0px;
}
.with_frm_style .frm_checkbox {
    text-decoration: none!important;
}
@media (max-width: 768px) {.custom-post-content {
		padding: 4px;
		width: 100%;
	}}@media (max-width: 480px) {.custom-post-content {
		padding: 8px;
	}}.wp-post-image {
	max-width: 100%;
}
.wp-post-image {
	width: 100% !important;
}
button.frm_button_submit.frm_final_submit{
	background: linear-gradient(to right, #4EBFA3, #22C885) !important;
	border:none !important;
	padding: 15px 20px !important;
	border-radius: 10px !important;
}
.w-btn:before, .button:before, button[type=submit]:before{
	display:none !important;
}
.frm_submit.frm_flex{
	display:flex;
}
.frm_submit.frm_flex {
  display: flex;
  justify-content: flex-end; 
	/* pushes button to the right */
}
h1.w-post-elm.post_title {
	margin-bottom: 0px !important;
}
h1, h2, h3, h4, h5, h6, p, a, li {
    font-family: "Poppins", sans-serif !important;
}
footer#page-footer {
    position: relative;
    background-image: url(data:image/svg+xml;base64,PHN2ZyB2aWV3Qm94PSIwIDAgMTg5MiAxMjYxIiB3aWR0aD0iMTg5MiIgaGVpZ2h0PSIxMjYxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciIGJ2LWltZy11cmw9Imh0dHBzOi8vb3Z6YS5jb20vd3AtY29udGVudC91cGxvYWRzL2FsX29wdF9jb250ZW50L0lNQUdFL292emEuY29tL3dwLWNvbnRlbnQvdXBsb2Fkcy8yMDI1LzA5L2JnZm9vdGVyLnBuZyIgYnYtYmctc3R5bGU9IiIgYnYtcmVzaXplZC1pbmZvcz0iTkRnd09qUTRNQ296TWpBN09ESXdPamd5TUNvMU5EYzdNVFV6TmpveE5UTTJLakV3TWpRPSI+PC9zdmc+);
    background-repeat: no-repeat;
    background-position: center bottom;
    background-size: cover;
    color: var(--color-footer-text);
}
.l-subheader.at_middle .l-subheader-cell.at_left, .l-subheader.at_middle .l-subheader-cell.at_right {
					display: flex;
		flex-basis: content !important;}
@media (max-width: 991px){}@media (max-width: 991px){body.ovza-header-mode--transparent-sticky #page-header,
  body.ovza-header-mode--transparent-sticky #page-header .l-subheader,
  body.ovza-header-mode--transparent-sticky #page-header .l-subheader-h,
  body.ovza-header-mode--transparent-sticky #page-header .l-subheader-cell,
  body.ovza-header-mode--transparent-not-sticky #page-header,
  body.ovza-header-mode--transparent-not-sticky #page-header .l-subheader,
  body.ovza-header-mode--transparent-not-sticky #page-header .l-subheader-h,
  body.ovza-header-mode--transparent-not-sticky #page-header .l-subheader-cell{
    background: transparent !important;
    box-shadow: none !important;
  }}.ovza-mobile-card__text{
	    text-align: left;
}
.ovza-mobile-partner,.ovza-mobile-about {
	    padding: 8px 0PX !important;
}

</style>
<style class="bv-critical-css" bv-identifier="us-icon-fonts" id="us-icon-fonts">
.far{font-family:"fontawesome";font-weight:400}






</style>
<style class="bv-critical-css" bv-identifier="us-theme-options-css" id="us-theme-options-css">
:root{--color-header-middle-bg:#fff;--color-header-middle-bg-grad:#fff;--color-header-middle-text:#000000;--color-header-middle-text-hover:#1db38d;--color-header-transparent-bg:transparent;--color-header-transparent-bg-grad:transparent;--color-header-transparent-text:#ffffff;--color-header-transparent-text-hover:#000000;--color-chrome-toolbar:#f2f4f7;--color-chrome-toolbar-grad:#f2f4f7;--color-header-top-bg:#f2f4f7;--color-header-top-bg-grad:#f2f4f7;--color-header-top-text:#727f9f;--color-header-top-text-hover:#646cfd;--color-header-top-transparent-bg:rgba(0,0,0,0.2);--color-header-top-transparent-bg-grad:rgba(0,0,0,0.2);--color-header-top-transparent-text:rgba(255,255,255,0.66);--color-header-top-transparent-text-hover:#fff;--color-content-bg:#fff;--color-content-bg-grad:#fff;--color-content-bg-alt:#f2f4f7;--color-content-bg-alt-grad:#f2f4f7;--color-content-border:#e3e7f0;--color-content-heading:#0f131f;--color-content-heading-grad:#0f131f;--color-content-text:#000000;--color-content-link:#1db38d;--color-content-link-hover:#000000;--color-content-primary:#1db38d;--color-content-primary-grad:linear-gradient(90deg,#1db38d,#22c687);--color-content-secondary:#22c687;--color-content-secondary-grad:#22c687;--color-content-faded:#727f9f;--color-content-overlay:rgba(15,19,31,0.80);--color-content-overlay-grad:rgba(15,19,31,0.80);--color-alt-content-bg:#f2f4f7;--color-alt-content-bg-grad:#f2f4f7;--color-alt-content-bg-alt:#fff;--color-alt-content-bg-alt-grad:#fff;--color-alt-content-border:#e3e7f0;--color-alt-content-heading:#000000;--color-alt-content-heading-grad:#000000;--color-alt-content-text:#000000;--color-alt-content-link:#000000;--color-alt-content-link-hover:#1db38d;--color-alt-content-primary:#22c687;--color-alt-content-primary-grad:#22c687;--color-alt-content-secondary:#1db38d;--color-alt-content-secondary-grad:linear-gradient(90deg,#1db38d,#22c687);--color-alt-content-faded:#727f9f;--color-alt-content-overlay:rgba(100,108,253,0.85);--color-alt-content-overlay-grad:rgba(100,108,253,0.85);--color-footer-bg:#1db38d;--color-footer-bg-grad:#1db38d;--color-footer-bg-alt:#ffffff;--color-footer-bg-alt-grad:#ffffff;--color-footer-border:#2b3242;--color-footer-heading:#fff;--color-footer-heading-grad:#fff;--color-footer-text:#ffffff;--color-footer-link:#ffffff;--color-footer-link-hover:#1c2130;--color-subfooter-bg:#000000;--color-subfooter-bg-grad:#000000;--color-subfooter-bg-alt:#2b3242;--color-subfooter-bg-alt-grad:#2b3242;--color-subfooter-border:#727f9f;--color-subfooter-heading:#1db38d;--color-subfooter-heading-grad:#1db38d;--color-subfooter-text:#ffffff;--color-subfooter-link:#ffffff;--color-subfooter-link-hover:#1db38d;--color-content-primary-faded:rgba(29,179,141,0.15);--box-shadow:0 5px 15px rgba(0,0,0,.15);--box-shadow-up:0 -5px 15px rgba(0,0,0,.15);--site-canvas-width:1300px;--site-content-width:1200px;--text-block-margin-bottom:0rem;--inputs-font-size:1rem;--inputs-height:2.8rem;--inputs-padding:0.8rem;--inputs-border-width:0px;--inputs-text-color:var(--color-content-text)}
:root{--font-family:Poppins,sans-serif;--font-size:16px;--line-height:28px;--font-weight:400;--bold-font-weight:700;--text-transform:none;--font-style:normal;--letter-spacing:0em;--h1-font-family:Poppins,sans-serif;--h1-font-size:calc(32px + 2vw);--h1-line-height:1.2;--h1-font-weight:400;--h1-bold-font-weight:700;--h1-text-transform:none;--h1-font-style:normal;--h1-letter-spacing:0em;--h1-margin-bottom:1.5rem;--h2-font-family:var(--h1-font-family);--h2-font-size:calc(22px + 1.3vw);--h2-line-height:1.2;--h2-font-weight:var(--h1-font-weight);--h2-bold-font-weight:var(--h1-bold-font-weight);--h2-text-transform:var(--h1-text-transform);--h2-font-style:var(--h1-font-style);--h2-letter-spacing:0em;--h2-margin-bottom:1.5rem;--h3-font-family:var(--h1-font-family);--h3-font-size:calc(19px + 1vw);--h3-line-height:1.2;--h3-font-weight:var(--h1-font-weight);--h3-bold-font-weight:var(--h1-bold-font-weight);--h3-text-transform:var(--h1-text-transform);--h3-font-style:var(--h1-font-style);--h3-letter-spacing:0em;--h3-margin-bottom:1.5rem;--h4-font-family:var(--h1-font-family);--h4-font-size:calc(17px + 0.9vw);--h4-line-height:1.2;--h4-font-weight:var(--h1-font-weight);--h4-bold-font-weight:var(--h1-bold-font-weight);--h4-text-transform:var(--h1-text-transform);--h4-font-style:var(--h1-font-style);--h4-letter-spacing:0em;--h4-margin-bottom:1.5rem;--h4-color:var(--color-header-middle-text-hover);--h5-font-family:var(--h1-font-family);--h5-font-size:calc(16px + 0.8vw);--h5-line-height:1.2;--h5-font-weight:var(--h1-font-weight);--h5-bold-font-weight:var(--h1-bold-font-weight);--h5-text-transform:var(--h1-text-transform);--h5-font-style:var(--h1-font-style);--h5-letter-spacing:0em;--h5-margin-bottom:1.5rem;--h6-font-family:var(--h1-font-family);--h6-font-size:calc(15px + 0.8vw);--h6-line-height:1.2;--h6-font-weight:var(--h1-font-weight);--h6-bold-font-weight:var(--h1-bold-font-weight);--h6-text-transform:var(--h1-text-transform);--h6-font-style:var(--h1-font-style);--h6-letter-spacing:0em;--h6-margin-bottom:1.5rem}
@media (min-width:1025px) and (max-width:1380px){:root{--font-family:Poppins,sans-serif;--font-size:16px;--line-height:28px;--font-weight:400;--bold-font-weight:700;--text-transform:none;--font-style:normal;--letter-spacing:0em;--h1-font-family:Poppins,sans-serif;--h1-font-size:calc(32px + 2vw);--h1-line-height:1.2;--h1-font-weight:400;--h1-bold-font-weight:700;--h1-text-transform:none;--h1-font-style:normal;--h1-letter-spacing:0em;--h1-margin-bottom:1.5rem;--h2-font-family:var(--h1-font-family);--h2-font-size:calc(22px + 1.3vw);--h2-line-height:1.2;--h2-font-weight:var(--h1-font-weight);--h2-bold-font-weight:var(--h1-bold-font-weight);--h2-text-transform:var(--h1-text-transform);--h2-font-style:var(--h1-font-style);--h2-letter-spacing:0em;--h2-margin-bottom:1.5rem;--h3-font-family:var(--h1-font-family);--h3-font-size:calc(19px + 1vw);--h3-line-height:1.2;--h3-font-weight:var(--h1-font-weight);--h3-bold-font-weight:var(--h1-bold-font-weight);--h3-text-transform:var(--h1-text-transform);--h3-font-style:var(--h1-font-style);--h3-letter-spacing:0em;--h3-margin-bottom:1.5rem;--h4-font-family:var(--h1-font-family);--h4-font-size:calc(17px + 0.9vw);--h4-line-height:1.2;--h4-font-weight:var(--h1-font-weight);--h4-bold-font-weight:var(--h1-bold-font-weight);--h4-text-transform:var(--h1-text-transform);--h4-font-style:var(--h1-font-style);--h4-letter-spacing:0em;--h4-margin-bottom:1.5rem;--h4-color:var(--color-header-middle-text-hover);--h5-font-family:var(--h1-font-family);--h5-font-size:calc(16px + 0.8vw);--h5-line-height:1.2;--h5-font-weight:var(--h1-font-weight);--h5-bold-font-weight:var(--h1-bold-font-weight);--h5-text-transform:var(--h1-text-transform);--h5-font-style:var(--h1-font-style);--h5-letter-spacing:0em;--h5-margin-bottom:1.5rem;--h6-font-family:var(--h1-font-family);--h6-font-size:calc(15px + 0.8vw);--h6-line-height:1.2;--h6-font-weight:var(--h1-font-weight);--h6-bold-font-weight:var(--h1-bold-font-weight);--h6-text-transform:var(--h1-text-transform);--h6-font-style:var(--h1-font-style);--h6-letter-spacing:0em;--h6-margin-bottom:1.5rem}}
@media (min-width:601px) and (max-width:1024px){:root{--font-family:Poppins,sans-serif;--font-size:16px;--line-height:28px;--font-weight:400;--bold-font-weight:700;--text-transform:none;--font-style:normal;--letter-spacing:0em;--h1-font-family:Poppins,sans-serif;--h1-font-size:calc(32px + 2vw);--h1-line-height:1.2;--h1-font-weight:400;--h1-bold-font-weight:700;--h1-text-transform:none;--h1-font-style:normal;--h1-letter-spacing:0em;--h1-margin-bottom:1.5rem;--h2-font-family:var(--h1-font-family);--h2-font-size:calc(22px + 1.3vw);--h2-line-height:1.2;--h2-font-weight:var(--h1-font-weight);--h2-bold-font-weight:var(--h1-bold-font-weight);--h2-text-transform:var(--h1-text-transform);--h2-font-style:var(--h1-font-style);--h2-letter-spacing:0em;--h2-margin-bottom:1.5rem;--h3-font-family:var(--h1-font-family);--h3-font-size:calc(19px + 1vw);--h3-line-height:1.2;--h3-font-weight:var(--h1-font-weight);--h3-bold-font-weight:var(--h1-bold-font-weight);--h3-text-transform:var(--h1-text-transform);--h3-font-style:var(--h1-font-style);--h3-letter-spacing:0em;--h3-margin-bottom:1.5rem;--h4-font-family:var(--h1-font-family);--h4-font-size:calc(17px + 0.9vw);--h4-line-height:1.2;--h4-font-weight:var(--h1-font-weight);--h4-bold-font-weight:var(--h1-bold-font-weight);--h4-text-transform:var(--h1-text-transform);--h4-font-style:var(--h1-font-style);--h4-letter-spacing:0em;--h4-margin-bottom:1.5rem;--h4-color:var(--color-header-middle-text-hover);--h5-font-family:var(--h1-font-family);--h5-font-size:calc(16px + 0.8vw);--h5-line-height:1.2;--h5-font-weight:var(--h1-font-weight);--h5-bold-font-weight:var(--h1-bold-font-weight);--h5-text-transform:var(--h1-text-transform);--h5-font-style:var(--h1-font-style);--h5-letter-spacing:0em;--h5-margin-bottom:1.5rem;--h6-font-family:var(--h1-font-family);--h6-font-size:calc(15px + 0.8vw);--h6-line-height:1.2;--h6-font-weight:var(--h1-font-weight);--h6-bold-font-weight:var(--h1-bold-font-weight);--h6-text-transform:var(--h1-text-transform);--h6-font-style:var(--h1-font-style);--h6-letter-spacing:0em;--h6-margin-bottom:1.5rem}}@media (max-width:600px){:root{--font-family:Poppins,sans-serif;--font-size:16px;--line-height:28px;--font-weight:400;--bold-font-weight:700;--text-transform:none;--font-style:normal;--letter-spacing:0em;--h1-font-family:Poppins,sans-serif;--h1-font-size:calc(32px + 2vw);--h1-line-height:1.2;--h1-font-weight:400;--h1-bold-font-weight:700;--h1-text-transform:none;--h1-font-style:normal;--h1-letter-spacing:0em;--h1-margin-bottom:1.5rem;--h2-font-family:var(--h1-font-family);--h2-font-size:calc(22px + 1.3vw);--h2-line-height:1.2;--h2-font-weight:var(--h1-font-weight);--h2-bold-font-weight:var(--h1-bold-font-weight);--h2-text-transform:var(--h1-text-transform);--h2-font-style:var(--h1-font-style);--h2-letter-spacing:0em;--h2-margin-bottom:1.5rem;--h3-font-family:var(--h1-font-family);--h3-font-size:calc(19px + 1vw);--h3-line-height:1.2;--h3-font-weight:var(--h1-font-weight);--h3-bold-font-weight:var(--h1-bold-font-weight);--h3-text-transform:var(--h1-text-transform);--h3-font-style:var(--h1-font-style);--h3-letter-spacing:0em;--h3-margin-bottom:1.5rem;--h4-font-family:var(--h1-font-family);--h4-font-size:calc(17px + 0.9vw);--h4-line-height:1.2;--h4-font-weight:var(--h1-font-weight);--h4-bold-font-weight:var(--h1-bold-font-weight);--h4-text-transform:var(--h1-text-transform);--h4-font-style:var(--h1-font-style);--h4-letter-spacing:0em;--h4-margin-bottom:1.5rem;--h4-color:var(--color-header-middle-text-hover);--h5-font-family:var(--h1-font-family);--h5-font-size:calc(16px + 0.8vw);--h5-line-height:1.2;--h5-font-weight:var(--h1-font-weight);--h5-bold-font-weight:var(--h1-bold-font-weight);--h5-text-transform:var(--h1-text-transform);--h5-font-style:var(--h1-font-style);--h5-letter-spacing:0em;--h5-margin-bottom:1.5rem;--h6-font-family:var(--h1-font-family);--h6-font-size:calc(15px + 0.8vw);--h6-line-height:1.2;--h6-font-weight:var(--h1-font-weight);--h6-bold-font-weight:var(--h1-bold-font-weight);--h6-text-transform:var(--h1-text-transform);--h6-font-style:var(--h1-font-style);--h6-letter-spacing:0em;--h6-margin-bottom:1.5rem}}h1{font-family:var(--h1-font-family,inherit);font-weight:var(--h1-font-weight,inherit);font-size:var(--h1-font-size,inherit);font-style:var(--h1-font-style,inherit);line-height:var(--h1-line-height,1.4);letter-spacing:var(--h1-letter-spacing,inherit);text-transform:var(--h1-text-transform,inherit);margin-bottom:var(--h1-margin-bottom,1.5rem)}
h5{font-family:var(--h5-font-family,inherit);font-weight:var(--h5-font-weight,inherit);font-size:var(--h5-font-size,inherit);font-style:var(--h5-font-style,inherit);line-height:var(--h5-line-height,1.4);letter-spacing:var(--h5-letter-spacing,inherit);text-transform:var(--h5-text-transform,inherit);margin-bottom:var(--h5-margin-bottom,1.5rem)}
body{background:var(--color-content-bg-alt)}
@media (min-width:1381px){}@media (min-width:1381px){.vc_hidden-lg,body:not(.usb_preview) .hide_on_default{display:none!important}}@media (min-width:1025px) and (max-width:1380px){body.usb_preview .hide_on_laptops{opacity:0.25!important}.vc_hidden-md,body:not(.usb_preview) .hide_on_laptops{display:none!important}.laptops_align_left{text-align:left;justify-content:flex-start}.laptops_align_right{text-align:right;justify-content:flex-end}.laptops_align_center{text-align:center;justify-content:center}.laptops_align_justify{justify-content:space-between}.w-hwrapper>.laptops_align_justify,.laptops_align_justify>.w-btn{width:100%}.g-cols.via_grid[style*="--laptops-gap"]{grid-gap:var(--laptops-gap,3rem)}}
@media (min-width:601px) and (max-width:1024px){}@media (min-width:601px) and (max-width:1024px){.vc_hidden-sm,body:not(.usb_preview) .hide_on_tablets{display:none!important}}@media (max-width:600px){}@media (max-width:600px){.vc_hidden-xs,body:not(.usb_preview) .hide_on_mobiles{display:none!important}}@media (max-width:600px){.g-cols.mobiles-cols_1{grid-template-columns:100%}}@media (max-width:600px){.g-cols:not([style*="--gap"]){grid-gap:1.5rem}}@media (max-width:599px){.l-canvas{overflow:hidden}}@media (max-width:599px){.g-cols.stacking_default.via_grid.mobiles-cols_1{grid-template-columns:100%}}a,button,input[type=submit],.ui-slider-handle{outline:none!important}.w-header-show{background:rgba(0,0,0,0.3)}
button[type=submit]:not(.w-btn),input[type=submit]:not(.w-btn),.woocommerce .button.alt,.woocommerce .button.checkout,.woocommerce .button.add_to_cart_button,.us-nav-style_1>*,.navstyle_1>.owl-nav button,.us-btn-style_1{font-size:16px;line-height:1.2!important;font-weight:700;font-style:normal;text-transform:none;letter-spacing:0em;border-radius:10px;padding:1em 0.9em;background:var(--color-content-primary-grad);border-color:transparent;color:#ffffff!important}button[type=submit]:not(.w-btn):before,input[type=submit]:not(.w-btn),.woocommerce .button.alt:before,.woocommerce .button.checkout:before,.woocommerce .button.add_to_cart_button:before,.us-nav-style_1>*:before,.navstyle_1>.owl-nav button:before,.us-btn-style_1:before{border-width:0px}
.w-filter.state_desktop.style_drop_default .w-filter-item-title,.select2-selection,select,textarea,input:not([type=submit]){font-weight:400;letter-spacing:0em;border-radius:0.3rem;background:var(--color-content-bg-alt);color:var(--color-content-text)}

</style>
<style class="bv-critical-css" bv-identifier="us-current-header-css" id="us-current-header-css">
.l-subheader.at_middle,.l-subheader.at_middle .w-dropdown-list,.l-subheader.at_middle .type_mobile .w-nav-list.level_1{background:var(--color-header-transparent-bg);color:var(--color-header-middle-text)}
.l-header.bg_transparent:not(.sticky) .l-subheader.at_middle{background:var(--color-header-transparent-bg);color:var(--color-header-transparent-text)}
@media (min-width:1381px){}@media (min-width:1381px){.l-header{position:relative;z-index:111;width:100%}.l-subheader{margin:0 auto}}@media (min-width:1381px){.l-subheader-h{display:flex;align-items:center;position:relative;margin:0 auto;max-width:var(--site-content-width,1200px);height:inherit}.w-header-show{display:none}.l-header.pos_fixed{position:fixed;left:0}.l-header.pos_fixed:not(.notransition) .l-subheader{transition-property:transform,background,box-shadow,line-height,height;transition-duration:.3s;transition-timing-function:cubic-bezier(.78,.13,.15,.86)}}@media (min-width:1381px){.l-header.bg_transparent:not(.sticky) .l-subheader{box-shadow:none!important;background:none}}@media (min-width:1381px){.l-header.shadow_thin .l-subheader.at_middle,.l-header.shadow_thin .l-subheader.at_bottom{box-shadow:0 1px 0 rgba(0,0,0,0.08)}}@media (min-width:1381px){:root{--header-height:80px;--header-sticky-height:60px}.l-header:before{content:'80'}}@media (min-width:1381px){.l-subheader.at_middle{line-height:80px;height:80px}}@media (min-width:1381px){.l-subheader.at_middle .l-subheader-cell.at_left,.l-subheader.at_middle .l-subheader-cell.at_right{display:flex;flex-basis:100px}}@media (min-width:1025px) and (max-width:1380px){.hidden_for_laptops{display:none!important}.l-subheader.at_top{display:none}.l-subheader.at_bottom{display:none}.l-header{position:relative;z-index:111;width:100%}.l-subheader{margin:0 auto}.l-subheader.width_full{padding-left:1.5rem;padding-right:1.5rem}.l-subheader-h{display:flex;align-items:center;position:relative;margin:0 auto;max-width:var(--site-content-width,1200px);height:inherit}.w-header-show{display:none}.l-header.pos_fixed{position:fixed;left:0}.l-header.pos_fixed:not(.notransition) .l-subheader{transition-property:transform,background,box-shadow,line-height,height;transition-duration:.3s;transition-timing-function:cubic-bezier(.78,.13,.15,.86)}.headerinpos_bottom.sticky_first_section .l-header.pos_fixed{position:fixed!important}.header_hor .l-header.sticky_auto_hide{transition:transform .3s cubic-bezier(.78,.13,.15,.86) .1s}.header_hor .l-header.sticky_auto_hide.down{transform:translateY(-110%)}.l-header.bg_transparent:not(.sticky) .l-subheader{box-shadow:none!important;background:none}.l-header.bg_transparent~.l-main .l-section.width_full.height_auto:first-of-type>.l-section-h{padding-top:0!important;padding-bottom:0!important}.l-header.pos_static.bg_transparent{position:absolute;left:0}.l-subheader.width_full .l-subheader-h{max-width:none!important}.l-header.shadow_thin .l-subheader.at_middle,.l-header.shadow_thin .l-subheader.at_bottom{box-shadow:0 1px 0 rgba(0,0,0,0.08)}.l-header.shadow_wide .l-subheader.at_middle,.l-header.shadow_wide .l-subheader.at_bottom{box-shadow:0 3px 5px -1px rgba(0,0,0,0.1),0 2px 1px -1px rgba(0,0,0,0.05)}.header_hor .l-subheader-cell>.w-cart{margin-left:0;margin-right:0}:root{--header-height:80px;--header-sticky-height:60px}.l-header:before{content:'80'}.l-header.sticky:before{content:'60'}.l-subheader.at_top{line-height:40px;height:40px}.l-header.sticky .l-subheader.at_top{line-height:40px;height:40px}.l-subheader.at_middle{line-height:80px;height:80px}.l-header.sticky .l-subheader.at_middle{line-height:60px;height:60px}.l-subheader.at_bottom{line-height:50px;height:50px}.l-header.sticky .l-subheader.at_bottom{line-height:50px;height:50px}.l-subheader.at_middle .l-subheader-cell.at_left,.l-subheader.at_middle .l-subheader-cell.at_right{display:flex;flex-basis:100px}.headerinpos_above .l-header.pos_fixed{overflow:hidden;transition:transform 0.3s;transform:translate3d(0,-100%,0)}.headerinpos_above .l-header.pos_fixed.sticky{overflow:visible;transform:none}.headerinpos_above .l-header.pos_fixed~.l-section>.l-section-h,.headerinpos_above .l-header.pos_fixed~.l-main .l-section:first-of-type>.l-section-h{padding-top:0!important}.headerinpos_below .l-header.pos_fixed:not(.sticky){position:absolute;top:100%}.headerinpos_below .l-header.pos_fixed~.l-main>.l-section:first-of-type>.l-section-h{padding-top:0!important}.headerinpos_below .l-header.pos_fixed~.l-main .l-section.full_height:nth-of-type(2){min-height:100vh}.headerinpos_below .l-header.pos_fixed~.l-main>.l-section:nth-of-type(2)>.l-section-h{padding-top:var(--header-height)}.headerinpos_bottom .l-header.pos_fixed:not(.sticky){position:absolute;top:100vh}.headerinpos_bottom .l-header.pos_fixed~.l-main>.l-section:first-of-type>.l-section-h{padding-top:0!important}.headerinpos_bottom .l-header.pos_fixed~.l-main>.l-section:first-of-type>.l-section-h{padding-bottom:var(--header-height)}.headerinpos_bottom .l-header.pos_fixed.bg_transparent~.l-main .l-section.valign_center:not(.height_auto):first-of-type>.l-section-h{top:calc( var(--header-height) / 2 )}.headerinpos_bottom .l-header.pos_fixed:not(.sticky) .w-cart-dropdown,.headerinpos_bottom .l-header.pos_fixed:not(.sticky) .w-nav.type_desktop .w-nav-list.level_2{bottom:100%;transform-origin:0 100%}.headerinpos_bottom .l-header.pos_fixed:not(.sticky) .w-nav.type_mobile.m_layout_dropdown .w-nav-list.level_1{top:auto;bottom:100%;box-shadow:var(--box-shadow-up)}.headerinpos_bottom .l-header.pos_fixed:not(.sticky) .w-nav.type_desktop .w-nav-list.level_3,.headerinpos_bottom .l-header.pos_fixed:not(.sticky) .w-nav.type_desktop .w-nav-list.level_4{top:auto;bottom:0;transform-origin:0 100%}.headerinpos_bottom .l-header.pos_fixed:not(.sticky) .w-dropdown-list{top:auto;bottom:-0.4em;padding-top:0.4em;padding-bottom:2.4em}.admin-bar .l-header.pos_static.bg_solid~.l-main .l-section.full_height:first-of-type{min-height:calc( 100vh - var(--header-height) - 32px )}.admin-bar .l-header.pos_fixed:not(.sticky_auto_hide)~.l-main .l-section.full_height:not(:first-of-type){min-height:calc( 100vh - var(--header-sticky-height) - 32px )}.admin-bar.headerinpos_below .l-header.pos_fixed~.l-main .l-section.full_height:nth-of-type(2){min-height:calc(100vh - 32px)}}
@media (min-width:601px) and (max-width:1024px){}@media (min-width:601px) and (max-width:1024px){.l-header{position:relative;z-index:111;width:100%}.l-subheader{margin:0 auto}}@media (min-width:601px) and (max-width:1024px){.l-subheader-h{display:flex;align-items:center;position:relative;margin:0 auto;max-width:var(--site-content-width,1200px);height:inherit}.w-header-show{display:none}.l-header.pos_fixed{position:fixed;left:0}.l-header.pos_fixed:not(.notransition) .l-subheader{transition-property:transform,background,box-shadow,line-height,height;transition-duration:.3s;transition-timing-function:cubic-bezier(.78,.13,.15,.86)}}@media (min-width:601px) and (max-width:1024px){.l-header.bg_transparent:not(.sticky) .l-subheader{box-shadow:none!important;background:none}}@media (min-width:601px) and (max-width:1024px){.l-header.shadow_thin .l-subheader.at_middle,.l-header.shadow_thin .l-subheader.at_bottom{box-shadow:0 1px 0 rgba(0,0,0,0.08)}}@media (min-width:601px) and (max-width:1024px){:root{--header-height:65px;--header-sticky-height:60px}.l-header:before{content:'65'}}@media (min-width:601px) and (max-width:1024px){.l-subheader.at_middle{line-height:65px;height:65px}}@media (min-width:601px) and (max-width:1024px){.l-subheader.at_middle .l-subheader-cell.at_left,.l-subheader.at_middle .l-subheader-cell.at_right{display:flex;flex-basis:100px}}@media (max-width:600px){}@media (max-width:600px){.l-header{position:relative;z-index:111;width:100%}.l-subheader{margin:0 auto}}@media (max-width:600px){.l-subheader-h{display:flex;align-items:center;position:relative;margin:0 auto;max-width:var(--site-content-width,1200px);height:inherit}.w-header-show{display:none}.l-header.pos_fixed{position:fixed;left:0}.l-header.pos_fixed:not(.notransition) .l-subheader{transition-property:transform,background,box-shadow,line-height,height;transition-duration:.3s;transition-timing-function:cubic-bezier(.78,.13,.15,.86)}}@media (max-width:600px){.l-header.bg_transparent:not(.sticky) .l-subheader{box-shadow:none!important;background:none}}@media (max-width:600px){.l-header.shadow_thin .l-subheader.at_middle,.l-header.shadow_thin .l-subheader.at_bottom{box-shadow:0 1px 0 rgba(0,0,0,0.08)}}@media (max-width:600px){:root{--header-height:60px;--header-sticky-height:60px}.l-header:before{content:'60'}}@media (max-width:600px){.l-subheader.at_middle{line-height:60px;height:60px}}@media (max-width:600px){.l-subheader.at_middle .l-subheader-cell.at_left,.l-subheader.at_middle .l-subheader-cell.at_right{display:flex;flex-basis:100px}}
</style>
<style class="bv-critical-css" bv-identifier="us-custom-css" id="us-custom-css">
.us_custom_1f257949{text-align:center}
@keyframes orbit{0%{transform:rotate(0deg) translateX(30px) rotate(0deg)}100%{transform:rotate(360deg) translateX(70px) rotate(-360deg)}}
@keyframes border-animation{0%{clip-path:inset(0% 100% 0% 0%)}25%{clip-path:inset(0% 0% 100% 0%)}50%{clip-path:inset(0% 0% 0% 100%)}75%{clip-path:inset(100% 0% 0% 0%)}100%{clip-path:inset(0% 100% 0% 0%)}}
a{color:#000; text-decoration:none}
.us_custom_1f257949{align-items:center!important;text-align:left!important}
.us_custom_8b3d6790{padding-bottom:25px}

</style>
<style class="bv-critical-css" bv-identifier="us-design-options-css" id="us-design-options-css">
.us_custom_f05bea1e{padding-left:0!important;padding-top:0!important}.us_custom_1f257949{text-align:left!important}
.us_custom_8b3d6790{color:var(--color-header-middle-bg)!important}.us_custom_eb849559{text-align:center!important}
.us_custom_a7382ece{padding:4rem!important}.us_custom_0fa416dc{padding-left:1.5rem!important;padding-top:2rem!important;padding-right:4rem!important;border-right-width:2px!important;border-right-style:solid!important}.us_custom_b79998ed{color:var(--color-content-primary)!important;font-size:40px!important;font-family:Arial,Helvetica,sans-serif!important;font-weight:600!important}.us_custom_432d3f53{text-align:justify!important}
.us_custom_301c97b8{width:100%!important;padding-left:2rem!important}.us_custom_6d77bcef{width:100%!important;margin-left:0!important}.us_custom_b33cc2ad{text-align:center!important;font-size:21px!important;line-height:30px!important;font-family:Arial,Helvetica,sans-serif!important;font-weight:600!important}.us_custom_4b4d5862{padding-top:0.5rem!important}
@media (min-width:1025px) and (max-width:1380px){.us_custom_a7382ece{padding:4rem!important}.us_custom_0fa416dc{padding-left:1.5rem!important;padding-top:2rem!important;padding-right:1.5rem!important;border-right-width:2px!important;border-right-style:solid!important}.us_custom_b79998ed{color:var(--color-content-primary)!important;font-size:35px!important;font-weight:600!important}.us_custom_e921c554{font-size:34px!important;font-family:Arial,Helvetica,sans-serif!important;font-weight:700!important}.us_custom_e27137ef{color:#4abf9b!important;font-size:15px!important;font-family:Arial,Helvetica,sans-serif!important;font-weight:700!important;margin-top:-2.5rem!important;padding-top:0.25rem!important;padding-bottom:0.25rem!important}.us_custom_ef2fdcbe{margin-bottom:1rem!important}.us_custom_f92321e3{text-align:center!important;font-size:15px!important;font-family:Arial,Helvetica,sans-serif!important;font-weight:400!important;padding:1rem 2rem 1.25rem 2rem!important}.us_custom_301c97b8{padding-left:1rem!important}.us_custom_6d77bcef{margin-left:2rem!important}.us_custom_9ec5a893{padding:25px!important}.us_custom_44fb5517{margin-left:10px!important}.us_custom_f4274aeb{width:300px!important;margin-left:10px!important}.us_custom_5bca9c89{margin-left:10px!important}.us_custom_a3fba296{margin-left:10px!important}.us_custom_3682041f{margin-left:10px!important}.us_custom_a7968434{margin-top:-5px!important;padding-left:25px!important;padding-bottom:25px!important;padding-right:25px!important}.us_custom_caafad61{text-align:inherit!important;font-size:1.99rem!important;font-family:Trebuchet MS,Helvetica,sans-serif!important;font-weight:400!important;font-style:normal!important}.us_custom_dd386d0f{text-align:inherit!important;font-size:1.2rem!important;font-family:Trebuchet MS,Helvetica,sans-serif!important;font-weight:500!important}.us_custom_e7cb035e{text-align:inherit!important;font-size:1.2rem!important;font-family:Trebuchet MS,Helvetica,sans-serif!important;font-weight:500!important}}
@media (min-width:601px) and (max-width:1024px){.us_custom_a7382ece{padding:4rem 1.5rem 4rem 1.5rem!important}.us_custom_0fa416dc{padding-left:1.5rem!important;padding-top:2rem!important;padding-right:1.5rem!important;border-right-width:0px!important;border-right-style:solid!important}.us_custom_b79998ed{color:var(--color-content-primary)!important;font-size:35px!important;font-weight:600!important}}@media (min-width:601px) and (max-width:1024px){.us_custom_301c97b8{padding-left:0rem!important}}@media (max-width:600px){.us_custom_a7382ece{padding:4rem!important;margin:-1rem -2.75rem -4rem -2.75rem!important}.us_custom_0fa416dc{margin-left:-1.5rem!important;margin-top:-2rem!important;margin-right:-4rem!important;padding-left:1.5rem!important;padding-top:2rem!important;padding-right:4rem!important}.us_custom_b79998ed{color:var(--color-content-primary)!important;font-size:30px!important;font-weight:600!important}}@media (max-width:600px){.us_custom_301c97b8{margin-left:-4rem!important;padding-left:2rem!important}}
</style>
<style class="bv-critical-css" bv-identifier="ovza-nav-critical" id="ovza-nav-critical">
:root{--ovza-nav-height:85px;}.ovza-nav__mega{position:absolute;opacity:0;visibility:hidden;pointer-events:none;}.ovza-nav__drawer,.ovza-nav__overlay,.ovza-nav__mobile-toggle,.ovza-nav__mobile-open{display:none;}

</style>
<style class="bv-critical-css">
.vc_column-inner{width:100%}#page-header{z-index:999999!important}
@media screen and (max-width:600px){.l-section.wpb_row.us_custom_f05bea1e.height_small{padding-right:0}.w-post-elm.post_content.us_custom_432d3f53.custom-post-content{padding:0}}
</style>
<style class="bv-critical-css">
.audio-container {
            background-color: #f0f2f5;
            border: 1px solid #e0e0e0;
            border-radius: 10px;
            box-shadow: 0 4px 8px #fff;
            padding: 20px;
            width: 100%;
            max-width: 100%;
            box-sizing: border-box;
        }
audio {
            width: 100%;
            outline: none;
        }
.audio-header {
            display: flex;
            align-items: center;
            margin-top: 0px !important;
            padding-left: 2rem;
        }
.audio-icon {
            background-color: #1db38d;
            border-radius: 50%;
            width: 45px;
            height: 45px;
            display: flex;
            align-items: center;
            justify-content: center;
            margin-right: 10px;
        }
.audio-icon svg {
            width: 24px;
            height: 24px;
            fill: #fff !important; /* White icon color */
        }
@media (max-width: 600px) {.audio-header {
                flex-direction: row;
                justify-content: center; /* Ensures center alignment */
                text-align: center;
                width: 100%;
            }}@media (max-width: 600px) {.audio-icon {
                margin-right: 10px;
                margin-left: -2rem;
            }}
</style>
<style class="bv-critical-css">
.sidebar {
  position: relative;
}
body .bd_toc_widget_floating,
body .bd_toc_container {
  z-index: 99998!important;
}

</style>
<style class="bv-critical-css">
@media (min-width:1025px) and (max-width:1380px){.layout_2279 .usg_btn_1{width:50%!important}}

</style>
<style class="bv-critical-css">
.bd_toc_widget_progress_bar {
            transition: width 0.3s ease-in-out;
        }

</style>
<style class="bv-critical-css" bv-identifier="https://cdn.jsdelivr.net/gh/lipis/flag-icons@7.0.0/css/flag-icons.min.css?ver=7.0.0" id="flag-icons-css">
.fib,.fi{background-size:contain;background-position:50%;background-repeat:no-repeat}.fi{position:relative;display:inline-block;width:1.333333em;line-height:1em}.fi:before{content:" "}
.fi-lr{background-image:url(https://cdn.jsdelivr.net/gh/lipis/flag-icons@7.0.0/flags/4x3/lr.svg)}

</style>
<style class="bv-critical-css" bv-identifier="https://ovza.com/wp-content/plugins/OVZA-Header/assets/css/site-header.css?ver=2.1.6" id="ovza-site-header-css">
:root{
  --primary:#00B884;
  --primary-dark:#00966b;
  --text-main:#1F2937;
  --text-muted:#6B7280;
  --border:#E5E7EB;
  --accent-dark:#0f172a;
  --ovza-green:#00B884;
  --ovza-green-dark:#00966b;
  --ovza-white:#ffffff;
  --ovza-container:1200px;
  --nav-height:85px;
  --ovza-nav-height:85px;
  --font:'Poppins',-apple-system,BlinkMacSystemFont,"Segoe UI",Roboto,sans-serif;
  --transition-smooth:all 0.3s cubic-bezier(0.16,1,0.3,1);
}
.ovza-nav,
.ovza-nav__drawer{
  font-family:var(--font);
}
.ovza-nav__link,
.ovza-nav__cta,
.ovza-nav__mega,
.ovza-nav__mega *,
.ovza-nav__drawer .ovza-accordion,
.ovza-nav__drawer .ovza-accordion *,
.ovza-nav__drawer .ovza-mobile-partner__link,
.ovza-nav__drawer .ovza-mobile-about__link,
.ovza-mobile-card,
.ovza-mobile-card *,
.ovza-mobile-country-list,
.ovza-mobile-country-list *{
  font-family:var(--font);
}
.ovza-nav *{
  box-sizing:border-box;
  margin:0;
  padding:0;
}
.ovza-nav a{
  color:inherit;
  text-decoration:none;
}
.ovza-nav{
  width:100vw;
  height:var(--nav-height);
  overflow:visible;
  z-index:9000;
  transition:var(--transition-smooth);
}
.ovza-nav--transparent{
  position:absolute;
  top:0;
  left:0;
  background:transparent;
  border:none;
  backdrop-filter:none;
  -webkit-backdrop-filter:none;
}
.ovza-nav--sticky{
  position:fixed;
  top:0;
  left:0;
  width:100%;
}
.ovza-nav__bar{
  position:relative;
  height:100%;
  max-width:var(--ovza-container);
  margin:0 auto;
  padding:0 2rem;
  display:flex;
  align-items:center;
  justify-content:space-between;
  gap:24px;
  overflow:visible;
}
.ovza-nav__left{
  display:flex;
  align-items:center;
  gap:34px;
  min-width:0;
  flex:1;
}
.ovza-nav__logo{
  flex:0 0 auto;
  display:flex;
  align-items:center;
}
.ovza-nav__logo img{
  width:130px;
  height:auto;
  object-fit:contain;
  transition:filter 0.3s ease;
}
.ovza-nav:not(.is-scrolled):not(.ovza-nav--filled) .ovza-nav__logo img{
  filter:brightness(0) invert(1);
}
.ovza-nav__desktop{
  display:flex;
  align-items:center;
  gap:4px;
  position:static;
}
.ovza-nav__item{
  position:static;
}
.ovza-nav__item--has-mega{
  position:static;
  padding-bottom:50px;
  margin-bottom:-50px;
}
.ovza-nav__link{
  height:40px;
  display:inline-flex;
  align-items:center;
  gap:6px;
  padding:0.5rem 1rem;
  margin:0 0.25rem;
  border-radius:6px;
  font-size:0.95rem;
  font-weight:500;
  transition:all 0.2s;
  white-space:nowrap;
  position:relative;
  z-index:1010;
  cursor:pointer;
  color:#fff;
  background:transparent;
  border:none;
  font-family:var(--font);
}
.ovza-nav__caret{
  display:inline-block;
  width:0;
  height:0;
  border-left:5px solid transparent;
  border-right:5px solid transparent;
  border-top:5px solid currentColor;
  transition:transform 0.2s;
  margin-left:2px;
  vertical-align:middle;
}
.ovza-nav__caret svg{
  display:none;
}
.ovza-nav__cta{
  flex:0 0 auto;
  display:inline-flex;
  align-items:center;
  justify-content:center;
  gap:6px;
  padding:10px 12px;
  border-radius:7px;
  background:var(--ovza-green);
  color:#fff;
  font-size:13px;
  font-weight:600;
  line-height:1.5;
  max-height:39px;
  text-decoration:none;
  white-space:nowrap;
  transition:transform 0.2s, background-color 0.2s, color 0.2s;
}
.ovza-nav__cta:hover,
.ovza-nav__cta:focus,
.ovza-nav__cta:active,
.ovza-nav__cta:visited,
a.ovza-nav__cta:hover,
a.ovza-nav__cta:focus,
a.ovza-nav__cta:active,
a.ovza-nav__cta:visited{
  background-color:var(--ovza-green-dark);
  color:#fff;
  transform:translateY(-1px);
}
.ovza-nav:not(.is-scrolled):not(.ovza-nav--filled) .ovza-nav__cta{
  background-color:var(--ovza-green);
  border:none;
  color:#fff;
}
.ovza-nav__cta--desktop,
.ovza-nav:not(.is-scrolled):not(.ovza-nav--filled) .ovza-nav__cta--desktop,
.ovza-nav.is-scrolled .ovza-nav__cta--desktop,
.ovza-nav--filled .ovza-nav__cta--desktop{
  background-color:transparent;
  background:transparent;
  border:none;
}
.ovza-nav:not(.is-scrolled):not(.ovza-nav--filled) .ovza-nav__cta--desktop{
  color:#fff;
}
.ovza-nav__tracker-wrap{
  position:relative;
  z-index:1200;
  line-height:1.5;
}
.ovza-nav__tracker-wrap .ovza-track-trigger,
.ovza-nav__tracker-wrap .ovza-track-trigger *{
  line-height:1.5;
}
.ovza-nav__tracker-wrap .ovza-track-trigger > svg,
.ovza-nav__tracker-wrap .ovza-track-trigger > img,
.ovza-nav__tracker-wrap .ovza-track-trigger > i,
.ovza-nav__tracker-wrap .ovza-track-trigger > .icon{
  width:16px;
  height:16px;
  max-width:16px;
  max-height:16px;
  flex-shrink:0;
}
.ovza-nav__mega{
  position:absolute;
  top:100%;
  left:0;
  width:100%;
  transform:translateY(10px);
  background-color:#ffffff;
  border-radius:0 0 12px 12px;
  box-shadow:0 20px 25px -5px rgba(0,0,0,0.1);
  padding:1.5rem 2rem;
  opacity:0;
  visibility:hidden;
  pointer-events:none;
  transition:var(--transition-smooth);
  z-index:1005;
  color:var(--text-main);
  text-align:left;
  border-top:1px solid var(--border);
  max-height:calc(100vh - var(--nav-height) - 20px);
  overflow-y:auto;
  overflow-x:hidden;
  -webkit-overflow-scrolling:touch;
}
.ovza-nav-int{
  max-width:1040px;
  margin:0 auto;
}
.ovza-mega__divider{
  border-top:1px solid var(--border);
  margin-top:1rem;
  padding-top:1rem;
}
.ovza-hcards{
  display:grid;
  gap:0.75rem;
  min-height:0;
}
.ovza-hcards--3{
  grid-template-columns:repeat(3,1fr);
}
.ovza-hcards--2-tools{
  grid-template-columns:repeat(2,1fr);
}
.ovza-hcards--2x2{
  grid-template-columns:repeat(2,1fr);
}
.ovza-hcard{
  display:block;
  min-height:116px;
  padding:18px 18px 16px;
  border:1px solid var(--border);
  border-radius:12px;
  background-color:#ffffff;
  text-decoration:none;
  color:inherit;
  transition:transform .16s ease, box-shadow .16s ease;
}
.ovza-hcard__icon{
  background:transparent;
  color:inherit;
  width:40px;
  height:40px;
  padding:0;
  border-radius:0;
  display:inline-flex;
  align-items:center;
  justify-content:center;
  margin-bottom:14px;
  font-size:0;
}
.ovza-hcard__icon img,
.ovza-hcard__icon svg{
  display:block;
  width:40px;
  height:40px;
  object-fit:contain;
  filter:none;
}
.ovza-hcard__content{
  min-width:0;
}
.ovza-hcard__title{
  font-size:16px;
  font-weight:800;
  margin-bottom:8px;
  color:#000;
  line-height:1.35;
}
.ovza-hcard__text{
  font-size:14px;
  color:var(--text-muted);
  line-height:1.45;
}
.ovza-jurisdiction{
  display:grid;
  grid-template-columns:2.2fr 1fr 1fr;
  gap:1.5rem;
}
.ovza-jurisdiction__col + .ovza-jurisdiction__col{
  border-left:1px solid var(--border);
  padding-left:1rem;
}
.ovza-jurisdiction__list{
  list-style:none;
  display:grid;
  padding:0;
  margin:0;
}
.ovza-jurisdiction__list a{
  text-decoration:none;
  color:var(--text-main);
  font-size:14px;
  display:flex;
  align-items:center;
  gap:6px;
  padding:0.5rem 0;
  border-radius:4px;
  transition:all 0.2s;
  white-space:nowrap;
}
.ovza-flag-big{
  display:inline-block;
  flex-shrink:0;
  width:30px;
  height:auto;
  aspect-ratio:3 / 2;
  border-radius:0;
  box-shadow:0 1px 2px rgba(0,0,0,0.1);
  vertical-align:middle;
  line-height:0;
}
span.ovza-flag-big{
  aspect-ratio:4 / 3;
  background-size:100% 100% !important;
  background-position:center !important;
  background-repeat:no-repeat !important;
}
img.ovza-flag-big,
.ovza-flag-big--img{
  aspect-ratio:auto;
  background:none !important;
  object-fit:contain;
}
.ovza-region-heading,
.ovza-section-heading{
  font-size:18px;
  font-weight:700;
  color:#000;
  margin-bottom:0.7rem;
  letter-spacing:-0.01em;
}
.ovza-jurisdiction__list--americas{
  display:block;
  column-count:2;
  column-gap:1.5rem;
}
.ovza-nav__mobile-toggle,
.ovza-nav__mobile-open,
.ovza-nav__drawer,
.ovza-nav__overlay{
  display:none;
}
.ovza-nav__mobile-open{
  width:42px;
  height:42px;
  align-items:center;
  justify-content:center;
  cursor:pointer;
  border-radius:10px;
  flex:0 0 auto;
  background:none;
  border:none;
  color:#fff;
  transition:color 0.3s ease;
}
.ovza-burger,
.ovza-close{
  position:relative;
  width:22px;
  height:22px;
  display:block;
}
.ovza-burger::before,
.ovza-burger::after,
.ovza-burger span{
  content:"";
  position:absolute;
  left:1px;
  right:1px;
  height:2px;
  border-radius:2px;
  background:currentColor;
}
.ovza-burger::before{ top:5px; }
.ovza-burger span{ top:10px; }
.ovza-burger::after{ top:15px; }
.ovza-close::before,
.ovza-close::after{
  content:"";
  position:absolute;
  top:10px;
  left:1px;
  right:1px;
  height:2px;
  border-radius:2px;
  background:currentColor;
}
.ovza-close::before{ transform:rotate(45deg); }
.ovza-close::after{ transform:rotate(-45deg); }
@media (max-width: 991px){}@media (max-width: 991px){:root{
    --ovza-nav-height:80px;
  }}@media (max-width: 991px){.ovza-nav{
    height:80px;
    background:var(--ovza-white);
    box-shadow:inset 0 -1px 0 var(--border);
    backdrop-filter:none;
    -webkit-backdrop-filter:none;
  }}@media (max-width: 991px){.ovza-nav--sticky{
    position:fixed;
    top:0;
    left:0;
    right:0;
    width:100%;
  }}@media (max-width: 991px){.ovza-nav__bar{
    height:80px;
    padding:0 20px;
  }}@media (max-width: 991px){.ovza-nav__logo img{
    width:118px;
    filter:none !important;
  }}@media (max-width: 991px){.ovza-nav__desktop,
  .ovza-nav__cta--desktop{
    display:none;
  }}@media (max-width: 991px){.ovza-nav__mobile-open{
    display:flex;
    color:var(--text-main);
  }}@media (max-width: 991px){.ovza-nav--transparent:not(.is-scrolled){
    background:transparent;
    box-shadow:none;
  }}@media (max-width: 991px){.ovza-nav--transparent:not(.is-scrolled) .ovza-nav__bar .ovza-nav__logo img{
    filter:brightness(0) invert(1) !important;
  }}@media (max-width: 991px){.ovza-nav--transparent:not(.is-scrolled) .ovza-nav__mobile-open{
    color:#000;
  }}@media (max-width: 991px){.ovza-nav__mobile-toggle{
    display:none;
  }}@media (max-width: 991px){.ovza-nav__overlay{
    display:flex;
    position:fixed;
    inset:0;
    background:rgba(12,17,29,.35);
    opacity:0;
    visibility:hidden;
    transition:opacity .25s ease, visibility .25s ease;
    z-index:99998;
  }}@media (max-width: 991px){.ovza-nav__drawer{
    display:flex;
    position:fixed;
    top:0;
    right:0;
    left:auto;
    width:min(100%, 502px);
    height:100vh;
    height:100dvh;
    max-height:100vh;
    max-height:100dvh;
    background:#fafbfc;
    /* Establish the drawer's own text color so its links don't
       inherit white (or anything else) from the host page when the
       header is rendered inside a dark/light-text WPBakery section.
       Without this, `.ovza-nav a{color:inherit}` (specificity 0,1,1)
       beats per-class color rules on the partner/about links. */
    color:var(--text-main);
    flex-direction:column;
    transform:translateX(100%);
    transition:transform .28s ease;
    z-index:99999;
    border-left:1px solid var(--border);
    overflow:hidden;
  }}@media (max-width: 991px){.ovza-drawer__head{
    flex:0 0 auto;
    min-height:82px;
    display:flex;
    align-items:center;
    justify-content:space-between;
    padding:0 24px;
    border-bottom:1px solid var(--border);
    background:#fafbfc;
  }}@media (max-width: 991px){.ovza-drawer__head img{
    width:118px;
  }}@media (max-width: 991px){.ovza-drawer__head-actions{
    display:flex;
    align-items:center;
    gap:10px;
  }}@media (max-width: 991px){.ovza-drawer__close{
    width:42px;
    height:42px;
    display:grid;
    place-items:center;
    color:var(--text-main);
    cursor:pointer;
  }}@media (max-width: 991px){.ovza-drawer__body{
    flex:1 1 auto;
    min-height:0;
    overflow:auto;
    -webkit-overflow-scrolling:touch;
    display:flex;
    flex-direction:column;
    background:#fafbfc;
  }}@media (max-width: 991px){.ovza-accordion{
    border-bottom:1px solid var(--border);
  }}@media (max-width: 991px){.ovza-accordion > summary{
    list-style:none;
    display:flex;
    align-items:center;
    justify-content:space-between;
    gap:12px;
    cursor:pointer;
    padding:22px 24px;
    font-size:15px;
    font-weight:600;
    color:var(--text-main);
  }}@media (max-width: 991px){.ovza-accordion__arrow{
    width:42px;
    height:42px;
    display:grid;
    place-items:center;
    flex-shrink:0;
    transition:transform .22s ease;
    color:#8894b5;
  }}@media (max-width: 991px){.ovza-accordion__arrow::after{
    content:"";
    width:10px;
    height:10px;
    border-right:2px solid currentColor;
    border-bottom:2px solid currentColor;
    transform:rotate(45deg);
    display:block;
  }}@media (max-width: 991px){.ovza-accordion__panel{
    padding:18px 24px 22px;
    background:#f7f9fb;
    border-top:1px solid var(--border);
  }}@media (max-width: 991px){.ovza-mobile-section-title{
    font-size:12px;
    font-weight:800;
    letter-spacing:.14em;
    text-transform:uppercase;
    color:var(--text-muted);
    margin-bottom:12px;
  }}@media (max-width: 991px){.ovza-mobile-cards{
    display:grid;
    gap:12px;
  }}@media (max-width: 991px){.ovza-mobile-card{
    min-height:72px;
    border:1px solid var(--border);
    border-radius:12px;
    background:#fff;
    padding:14px 16px;
    display:flex;
    align-items:center;
    gap:12px;
  }}@media (max-width: 991px){.ovza-mobile-card__icon{
    width:30px;
    height:30px;
    border-radius:0;
    background:transparent;
    color:inherit;
    display:grid;
    place-items:center;
    flex:0 0 30px;
    font-size:0;
    font-weight:400;
  }}@media (max-width: 991px){.ovza-mobile-card__icon img{
    display:block;
    width:30px;
    height:30px;
    object-fit:contain;
    filter:none;
  }}@media (max-width: 991px){.ovza-mobile-card__text{
    min-width:0;
    flex:1;
  }}@media (max-width: 991px){.ovza-mobile-card__title{
    font-size:15px;
    line-height:1.25;
    font-weight:600;
    margin-bottom:3px;
  }}@media (max-width: 991px){.ovza-mobile-card__desc{
    font-size:13px;
    line-height:1.35;
    color:var(--text-muted);
  }}@media (max-width: 991px){.ovza-mobile-card__desc{
    display:none;
  }}@media (max-width: 991px){.ovza-mobile-card__chev{
    color:#9ba7c2;
    font-size:22px;
    line-height:1;
  }}@media (max-width: 991px){.ovza-mobile-country-group + .ovza-mobile-country-group{
    margin-top:16px;
  }}@media (max-width: 991px){.ovza-mobile-country-title{
    font-size:12px;
    font-weight:800;
    letter-spacing:.14em;
    text-transform:uppercase;
    color:var(--text-muted);
    margin-bottom:8px;
  }}@media (max-width: 991px){.ovza-mobile-country-list{
    list-style:none;
    display:grid;
    margin:0;
    padding:0;
  }}@media (max-width: 991px){.ovza-mobile-country-list a{
    display:flex;
    align-items:center;
    justify-content:space-between;
    gap:12px;
    padding:10px 0;
    font-size:15px;
    font-weight:600;
  }}@media (max-width: 991px){.ovza-mobile-country-left{
    display:flex;
    align-items:center;
    gap:6px;
  }}@media (max-width: 991px){.ovza-mobile-country-right{
    color:#c4cbd8;
    font-size:22px;
    line-height:1;
  }}@media (max-width: 991px){.ovza-mobile-partner,
  .ovza-mobile-about{
    border-bottom:1px solid var(--border);
  }}@media (max-width: 991px){.ovza-mobile-partner__link,
  .ovza-mobile-about__link{
    display:flex;
    align-items:center;
    justify-content:space-between;
    gap:12px;
    padding:22px 24px;
    font-size:15px;
    font-weight:600;
    color:var(--text-main);
    text-decoration:none;
    transition:color 0.2s;
  }}@media (max-width: 991px){.ovza-drawer__footer{
    flex:0 0 auto;
    padding:14px 24px max(14px, env(safe-area-inset-bottom));
    border-top:1px solid var(--border);
    background:#fafbfc;
  }}@media (max-width: 991px){.ovza-nav__cta--mobile,
  .ovza-nav .ovza-nav__cta--mobile,
  .ovza-nav--cta-outline-transparent .ovza-nav__cta--mobile{
    width:100%;
    height:47px;
    border-radius:7px;
    font-size:17px;
    font-weight:800;
    display:flex;
    align-items:center;
    justify-content:center;
    background:var(--ovza-green) !important;
    border:none !important;
    color:#fff !important;
    transition:background 0.15s ease;
  }}@media (max-width: 991px){.ovza-nav__cta--mobile:hover,
  .ovza-nav__cta--mobile:active,
  .ovza-nav__cta--mobile:focus,
  .ovza-nav__cta--mobile:visited,
  a.ovza-nav__cta--mobile:hover,
  a.ovza-nav__cta--mobile:active,
  a.ovza-nav__cta--mobile:focus,
  a.ovza-nav__cta--mobile:visited{
    background:var(--ovza-green-dark) !important;
    color:#fff !important;
  }}@media (max-width: 640px){}@media (max-width: 640px){.ovza-nav__bar{
    padding:0 16px;
    height:78px;
  }}@media (max-width: 640px){.ovza-nav__drawer{
    width:100%;
  }}@media (max-width: 640px){.ovza-drawer__head{
    padding:0 18px;
  }}@media (max-width: 640px){.ovza-accordion > summary{
    padding:20px 18px;
    font-size:16px;
  }}@media (max-width: 640px){.ovza-accordion__panel{
    padding:16px 18px 20px;
  }}@media (max-width: 640px){.ovza-drawer__footer{
    padding:16px 18px 18px;
  }}@media (max-width: 640px){.ovza-mobile-card{
    padding:12px;
  }}
</style>
<style class="bv-critical-css" bv-identifier="https://ovza.com/wp-content/plugins/ovza-order-tracker-2/assets/css/tracker.css?ver=1.4.2" id="ovza-tracker-css-css">
:root {
    --ovza-primary: #10B981;
    --ovza-primary-dark: #059669;
    --ovza-primary-light: #ecfdf5;
    --ovza-text: #0F172A;
    --ovza-text-light: #64748B;
    --ovza-text-muted: #94a3b8;
    --ovza-border: #e2e8f0;
    --ovza-bg: #F9FAFB;
    --ovza-white: #fff;
    --ovza-success: #10b981;
    --ovza-error: #ef4444;
    --ovza-warning: #f59e0b;
}
.ovza-modal {
    position: fixed;
    inset: 0;
    z-index: 9999;
    display: flex;
    align-items: center;
    justify-content: center;
    padding: 20px;
    animation: ovzaFadeIn 0.3s ease;
    font-family: 'Inter', -apple-system, BlinkMacSystemFont, 'Segoe UI', sans-serif;
    overflow-y: auto; /* Allow scrolling */
}
@keyframes ovzaFadeIn {
    from { opacity: 0; }
    to { opacity: 1; }
}
@keyframes ovzaSlideUp {
    from { opacity: 0; transform: translateY(20px) scale(0.95); }
    to { opacity: 1; transform: translateY(0) scale(1); }
}
.ovza-modal-content {
    position: relative;
    background: #fff;
    background: var(--ovza-white, #fff);
    border-radius: 32px;
    padding: 48px;
    max-width: 480px;
    width: 100%;
    max-height: calc(100vh - 40px); /* Prevent overflow */
    overflow-y: auto; /* Allow internal scrolling */
    box-shadow: 0 25px 50px -12px rgba(0, 0, 0, 0.25);
    border: 1px solid #e2e8f0;
    border-color: var(--ovza-border, #e2e8f0);
    animation: ovzaSlideUp 0.5s ease;
    color: #0F172A;
    color: var(--ovza-text, #0F172A);
    margin: auto; /* Center vertically when scrolling */
}
@media (max-width: 768px) {.ovza-modal {
        padding: 10px;
        align-items: flex-start; /* Start from top on mobile */
    }}.ovza-form-section {
    padding-top: 20px;
}
.ovza-form-group {
    margin-bottom: 20px;
}
.ovza-form-group input {
    width: 100%;
    padding: 14px 16px;
    border: 1px solid var(--ovza-border);
    border-radius: 12px;
    font-size: 15px;
    font-weight: 500;
    background: var(--ovza-bg);
    transition: all 0.2s;
    box-sizing: border-box;
    color: var(--ovza-text);
}
.ovza-btn-primary {
    width: 100%;
    padding: 16px 24px;
    background: var(--ovza-primary);
    color: var(--ovza-white);
    border: none;
    border-radius: 7px;
    font-size: 15px;
    font-weight: 700;
    cursor: pointer;
    transition: all 0.2s;
    box-shadow: 0 4px 14px rgba(16, 185, 129, 0.1);
    display: flex;
    align-items: center;
    justify-content: center;
    gap: 8px;
}
button.ovza-track-trigger.ovza-btn-primary {
    width: auto;
    padding: 8px 8px 8px 10px;
    font-size: 13px;
    font-weight: 600;
    background: white;
    color: #10b981;
    border: 2px solid #10b981;
    box-shadow: 0 2px 6px rgba(16, 185, 129, 0.1);
    gap: 6px;
}
#ovza-captcha-challenge {
    background: var(--ovza-primary-light);
    border: 2px solid var(--ovza-primary);
    border-radius: 12px;
    padding: 16px;
    margin-top: 8px;
}
#ovza-captcha-answer {
    width: 100%;
    padding: 14px 16px;
    border: 2px solid var(--ovza-primary);
    border-radius: 10px;
    font-size: 18px;
    font-weight: 700;
    text-align: center;
    background: var(--ovza-white);
    transition: all 0.2s;
    box-sizing: border-box;
    color: var(--ovza-text);
}
@keyframes ovzaPulse {
    0%, 100% { opacity: 1; }
    50% { opacity: 0.7; }
}
@keyframes ovzaPing {
    0% { transform: scale(1); opacity: 1; }
    100% { transform: scale(1.5); opacity: 0; }
}
.ovza-track-trigger {
    display: inline-flex;
    align-items: center;
    gap: 8px;
}
.ovza-track-trigger.ovza-btn-primary {
    padding: 14px 17px;
    font-size: 14px;
    font-weight: 400;
}

</style>
<style class="bv-critical-css" bv-identifier="https://ovza.com/wp-content/plugins/Ultimate_VC_Addons/assets/min-css/background-style.min.css?ver=3.21.3" id="ultimate-vc-addons-background-style-css">
.upb_row_bg,.upb_video-bg,.vcpb-fs-jquery{overflow:hidden}
.upb_video_class,.wpb_column,.wpb_row{position:relative}.upb_row_bg{position:absolute;width:100%;height:100%;background-position:center center;top:0;bottom:0;right:0;left:0;z-index:0}
@-webkit-keyframes MultiColorVC{0%{background-color:#e14949}25%{background-color:#3de02c}50%{background-color:#2c8de0}100%{background-color:#e02cbc}}
@keyframes MultiColorVC{0%{background-color:#e14949}25%{background-color:#3de02c}50%{background-color:#2c8de0}100%{background-color:#e02cbc}}
@media (min-width:768px)and (max-width:991px){.uvc_hidden-sm{display:none!important}}
@media (min-width:1824px){.uvc_hidden-lg{display:none!important}}

</style>


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\n    <meta charset=\"UTF-8\">\n    <meta name=\"viewport\" content=\"width=device-width, initial-scale=1.0\">\n     <style>\n        .audio-container {\n            background-color: #f0f2f5;\n            border: 1px solid #e0e0e0;\n            border-radius: 10px;\n            box-shadow: 0 4px 8px #fff;\n            padding: 20px;\n            width: 100%;\n            max-width: 100%;\n            box-sizing: border-box;\n        }\n\n        audio {\n            width: 100%;\n            outline: none;\n        }\n\n        .audio-header {\n            display: flex;\n            align-items: center;\n            margin-top: 0px !important;\n            padding-left: 2rem;\n        }\n\n        .audio-icon {\n            background-color: #1db38d;\n            border-radius: 50%;\n            width: 45px;\n            height: 45px;\n            display: flex;\n            align-items: center;\n            justify-content: center;\n            margin-right: 10px;\n        }\n\n        .audio-icon svg {\n            width: 24px;\n            height: 24px;\n            fill: #fff !important; \/* White icon color *\/\n        }\n\n        .audio-title {\n            font-weight: normal;\n            color: #000;\n            font-size: 18px;\n        }\n\n        \/* Media query for mobile devices *\/\n         @media (max-width: 600px) {\n     .audio-header {\n                flex-direction: row;\n                justify-content: center; \/* Ensures center alignment *\/\n                text-align: center;\n                width: 100%;\n            }\n\n            .audio-icon {\n                margin-right: 10px;\n                margin-left: -2rem;\n            }\n\n            .audio-title {\n                margin-top: 0;\n            }\n        }\n    <\/style>\n<\/head>\n\n    <div class=\"audio-container\">\n        <audio controls>\n            <source src=\"https:\/\/ovza.com\/wp-content\/uploads\/2026\/07\/39996872_1784210094.mp3\" type=\"audio\/mpeg\">\n            \n        <\/audio>\n        <div class=\"audio-header\">\n            <div class=\"audio-icon\">\n                <svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"fas\" data-icon=\"headphones\"\n                     xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 512 512\">\n                    <path\n                          d=\"M256 32C114.52 32 0 146.496 0 288v48a32 32 0 0 0 17.689 28.622l14.383 7.191C34.083 431.903 83.421 480 144 480h24c13.255 0 24-10.745 24-24V280c0-13.255-10.745-24-24-24h-24c-31.342 0-59.671 12.879-80 33.627V288c0-105.869 86.131-192 192-192s192 86.131 192 192v1.627C427.671 268.879 399.342 256 368 256h-24c-13.255 0-24 10.745-24 24v176c0 13.255 10.745 24 24 24h24c60.579 0 109.917-48.098 111.928-108.187l14.382-7.191A32 32 0 0 0 512 336v-48c0-141.479-114.496-256-256-256z\">\n                    <\/path>\n                <\/svg>\n            <\/div>\n           \n        <\/div>\n    <\/div>\n\n<\/html><\/div><div class=\"w-separator size_small\"><\/div><div class=\"wpb_text_column us_custom_1f257949 postdata\"><div class=\"wpb_wrapper\"><p><span style=\"font-weight: 400;\">Ao expandir internacionalmente, muitos empres\u00e1rios presumem que a constitui\u00e7\u00e3o de uma empresa em uma jurisdi\u00e7\u00e3o espec\u00edfica determina automaticamente onde ela ser\u00e1 considerada residente fiscal. Na realidade, a constitui\u00e7\u00e3o \u00e9 apenas uma parte do processo.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Muitos pa\u00edses tamb\u00e9m consideram o Local de Gest\u00e3o Efetiva (POEM, na sigla em ingl\u00eas) de uma empresa ao determinar a resid\u00eancia fiscal corporativa. Em vez de se concentrarem apenas no local de registro da empresa, as autoridades fiscais frequentemente examinam onde as decis\u00f5es estrat\u00e9gicas e comerciais mais importantes da empresa s\u00e3o efetivamente tomadas.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Compreender o que determina o Local da Gest\u00e3o Eficaz \u00e9 fundamental para construir um neg\u00f3cio internacional em conformidade com as normas. Uma governan\u00e7a adequada, documenta\u00e7\u00e3o precisa e pr\u00e1ticas de gest\u00e3o genu\u00ednas ajudam as empresas a reduzir a incerteza e, ao mesmo tempo, a impulsionar o crescimento internacional a longo prazo.<\/span><\/p>\n<h2 id='what-is-the-place-of-effective-management'><b>Qual \u00e9 o papel da gest\u00e3o eficaz?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">O Local de Gest\u00e3o Efetiva refere-se ao local onde as principais decis\u00f5es de gest\u00e3o e comerciais de uma empresa s\u00e3o tomadas. \u00c9 amplamente utilizado pelas autoridades fiscais para determinar a resid\u00eancia fiscal de empresas, especialmente quando estas operam em m\u00faltiplas jurisdi\u00e7\u00f5es.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Em vez de se basearem apenas na sede social ou no certificado de constitui\u00e7\u00e3o da empresa, muitas autoridades fiscais adotam uma abordagem que prioriza a ess\u00eancia em detrimento da forma. Isso significa que consideram como a empresa \u00e9 efetivamente gerida na pr\u00e1tica.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ao avaliar a gest\u00e3o operacional, as autoridades geralmente analisam onde os diretores tomam decis\u00f5es estrat\u00e9gicas, onde as reuni\u00f5es do conselho s\u00e3o realizadas, onde as principais pol\u00edticas financeiras e operacionais s\u00e3o aprovadas e onde o controle efetivo da empresa \u00e9 exercido. Em vez de se basearem em um \u00fanico fator, elas avaliam a gest\u00e3o global do neg\u00f3cio.<\/span><\/p>\n<h2 id='how-poem-is-assessed'><b>Como o POEM \u00e9 avaliado?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Ao determinar o Local de Gest\u00e3o Efetiva de uma empresa, as autoridades geralmente consideram quem toma as decis\u00f5es estrat\u00e9gicas da empresa e onde essas decis\u00f5es s\u00e3o tomadas.<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>\u00c1rea de avalia\u00e7\u00e3o<\/b><\/td>\n<td><b>O que as autoridades consideram<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Tomadores de decis\u00e3o<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Quem det\u00e9m a verdadeira autoridade sobre a dire\u00e7\u00e3o estrat\u00e9gica da empresa?.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Localiza\u00e7\u00e3o da gest\u00e3o<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Local onde normalmente ocorrem as reuni\u00f5es do conselho, as aprova\u00e7\u00f5es importantes e as decis\u00f5es executivas.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Registros corporativos<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Atas das reuni\u00f5es do conselho, documentos de governan\u00e7a e registros de apoio.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Opera\u00e7\u00f5es comerciais<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Verificar se as atividades de gest\u00e3o s\u00e3o compat\u00edveis com a jurisdi\u00e7\u00e3o declarada da empresa.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">O objetivo geral \u00e9 identificar onde a empresa \u00e9 genuinamente administrada, em vez de se basear unicamente no seu local de constitui\u00e7\u00e3o.<\/span><\/p>\n<h2 id='managing-poem-in-an-international-business'><b>Gerenciando o POEM em um neg\u00f3cio internacional<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Com o aumento da frequ\u00eancia de trabalho remoto e de equipes de gest\u00e3o distribu\u00eddas internacionalmente, as empresas devem garantir que seus mecanismos de governan\u00e7a permane\u00e7am bem documentados e consistentes.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Manter atas de reuni\u00f5es do conselho precisas, registrar decis\u00f5es corporativas importantes e garantir que as atividades de governan\u00e7a reflitam a jurisdi\u00e7\u00e3o pretendida da empresa s\u00e3o medidas que demonstram uma gest\u00e3o eficaz. Quando apropriado, elementos de apoio, como escrit\u00f3rios registrados, registros cont\u00e1beis e administra\u00e7\u00e3o local, tamb\u00e9m devem estar alinhados com a estrutura de gest\u00e3o da empresa.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Essas pr\u00e1ticas n\u00e3o apenas apoiam a governan\u00e7a corporativa, mas tamb\u00e9m podem simplificar os relacionamentos banc\u00e1rios, as revis\u00f5es regulat\u00f3rias e a futura expans\u00e3o dos neg\u00f3cios.<\/span><\/p>\n<h2 id='why-poem-matters'><b>Por que o POEM \u00e9 importante?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Compreender a import\u00e2ncia de uma gest\u00e3o eficaz ajuda as empresas a tomar decis\u00f5es informadas ao expandirem-se internacionalmente. Uma estrutura de governan\u00e7a que reflita com precis\u00e3o a forma como a empresa \u00e9 gerida pode apoiar o cumprimento das normas de resid\u00eancia fiscal corporativa, reduzir a incerteza ao operar em m\u00faltiplas jurisdi\u00e7\u00f5es e fortalecer as rela\u00e7\u00f5es com bancos, reguladores e outros parceiros comerciais.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Com a constante evolu\u00e7\u00e3o das normas tribut\u00e1rias internacionais, manter a consist\u00eancia entre a constitui\u00e7\u00e3o da empresa, a gest\u00e3o e as opera\u00e7\u00f5es di\u00e1rias tornou-se cada vez mais importante para as empresas que operam al\u00e9m-fronteiras.<\/span><\/p>\n<h2 id='conclusion'><b>Conclus\u00e3o<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">O local de gest\u00e3o efetiva \u00e9 um fator importante para determinar onde uma empresa pode ser considerada residente fiscal. Embora a constitui\u00e7\u00e3o da empresa estabele\u00e7a a exist\u00eancia legal da mesma, o local onde a gest\u00e3o estrat\u00e9gica ocorre tamb\u00e9m pode influenciar sua situa\u00e7\u00e3o tribut\u00e1ria.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Compreender como o POEM funciona permite que as empresas criem estruturas de governan\u00e7a que apoiem a conformidade regulat\u00f3ria, melhorem a clareza operacional e proporcionem maior seguran\u00e7a \u00e0 medida que se expandem internacionalmente.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">No <\/span><a href=\"https:\/\/ovza.com\/pt\/\"><span style=\"font-weight: 400;\">OVZA<\/span><\/a><span style=\"font-weight: 400;\">, Ajudamos empreendedores e empresas com atua\u00e7\u00e3o internacional a estabelecer estruturas corporativas em conformidade com as normas, com mecanismos de governan\u00e7a adaptados \u00e0s suas necessidades operacionais. Desde a constitui\u00e7\u00e3o da empresa e a sele\u00e7\u00e3o da jurisdi\u00e7\u00e3o at\u00e9 o suporte cont\u00ednuo em mat\u00e9ria de conformidade, auxiliamos nossos clientes a construir estruturas internacionais pr\u00e1ticas, projetadas para um crescimento sustent\u00e1vel a longo prazo.<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row hide_on_tablets hide_on_mobiles height_small\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1-4-1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><\/div><\/div><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><h3 class=\"w-text us_custom_c54ec29c has_text_color\"><span class=\"w-text-h\"><span class=\"w-text-value\">Perguntas frequentes<\/span><\/span><\/h3><div class=\"w-tabs style_default switch_click accordion has_scrolling\" style=\"--sections-title-size:inherit\"><div class=\"w-tabs-sections titles-align_none icon_plus cpos_right\"><div class=\"w-tabs-section\" id=\"c4b5\"><button class=\"w-tabs-section-header\" aria-controls=\"content-c4b5\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\">Uma empresa pode ser considerada residente fiscal em um pa\u00eds onde n\u00e3o est\u00e1 constitu\u00edda?<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content\" id=\"content-c4b5\"><div class=\"w-tabs-section-content-h i-cf\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p><span style=\"font-weight: 400;\">Sim. Dependendo das leis tribut\u00e1rias locais, alguns pa\u00edses podem considerar uma empresa como residente fiscal se sua sede de administra\u00e7\u00e3o efetiva estiver localizada l\u00e1, mesmo que tenha sido constitu\u00edda em outro lugar.<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"w-tabs-section\" id=\"c5ce\"><button class=\"w-tabs-section-header\" aria-controls=\"content-c5ce\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\">Ser\u00e1 que todas as decis\u00f5es empresariais afetam o local de gest\u00e3o eficaz?<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content\" id=\"content-c5ce\"><div class=\"w-tabs-section-content-h i-cf\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p><span style=\"font-weight: 400;\">N\u00e3o. Decis\u00f5es operacionais rotineiras geralmente n\u00e3o determinam o POEM (Ponto de Equival\u00eancia de Mercado). As autoridades fiscais geralmente se concentram em decis\u00f5es estrat\u00e9gicas, financeiras e comerciais significativas tomadas pela alta administra\u00e7\u00e3o ou pelo conselho de administra\u00e7\u00e3o.<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"w-tabs-section\" id=\"h6e7\"><button class=\"w-tabs-section-header\" aria-controls=\"content-h6e7\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\">As reuni\u00f5es virtuais do conselho podem afetar o POEM?<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content\" id=\"content-h6e7\"><div class=\"w-tabs-section-content-h i-cf\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p><span style=\"font-weight: 400;\">Potencialmente. As autoridades podem levar em considera\u00e7\u00e3o onde os diretores participam das reuni\u00f5es e onde as decis\u00f5es importantes s\u00e3o efetivamente tomadas. Manter registros de governan\u00e7a claros \u00e9, portanto, importante para empresas com gest\u00e3o internacional.<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"w-tabs-section\" id=\"a7f4\"><button class=\"w-tabs-section-header\" aria-controls=\"content-a7f4\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\">Por que os registros de governan\u00e7a s\u00e3o importantes?<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content\" id=\"content-a7f4\"><div class=\"w-tabs-section-content-h i-cf\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p><span style=\"font-weight: 400;\">As atas das reuni\u00f5es do conselho, as resolu\u00e7\u00f5es corporativas e outros documentos de governan\u00e7a ajudam a demonstrar onde as principais decis\u00f5es de gest\u00e3o s\u00e3o tomadas e podem auxiliar na conformidade durante revis\u00f5es fiscais ou regulat\u00f3rias.<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"w-tabs-section\" id=\"r913\"><button class=\"w-tabs-section-header\" aria-controls=\"content-r913\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\">A OVZA pode ajudar as empresas a estabelecer estruturas de governan\u00e7a em conformidade com as normas?<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content\" id=\"content-r913\"><div class=\"w-tabs-section-content-h i-cf\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p><span style=\"font-weight: 400;\">Sim. A OVZA auxilia empreendedores e empresas com atua\u00e7\u00e3o internacional na constitui\u00e7\u00e3o de empresas, documenta\u00e7\u00e3o de governan\u00e7a, sele\u00e7\u00e3o de jurisdi\u00e7\u00e3o e suporte cont\u00ednuo \u00e0 conformidade, ajudando a construir opera\u00e7\u00f5es comerciais internacionais bem estruturadas.<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_small\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"w-html\">\n<style>\n.google-follow-action a{\ntext-decoration: none;\n}\n.google-follow-section {\n    position: relative;\n    margin: 56px 0;\n    padding: 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{\n    display: block;\n    flex-shrink: 0;\n    width: 24px;\n    height: 24px;\n    object-fit: contain;\n    transform: rotate(0deg);\n    transform-origin: center;\n    transition:\n        transform 0.8s cubic-bezier(0.22, 1, 0.36, 1),\n        filter 0.25s ease;\n}\n\n\/* Button hover *\/\n.google-follow-btn:hover {\n    color: #fff !important;\n    text-decoration: none;\n    background: #1db38d;\n    border-color: #1db38d;\n    box-shadow: 0 8px 18px rgba(29, 179, 141, 0.24);\n    transform: translateY(-1px);\n}\n\n\/* Rotate and turn the blob white on hover *\/\n.google-follow-btn:hover .google-follow-btn-blob {\n    filter: brightness(0) invert(1);\n    transform: rotate(180deg);\n}\n\n.google-follow-btn:focus-visible {\n    outline: 3px solid rgba(29, 179, 141, 0.25);\n    outline-offset: 4px;\n}\n\n\/* Tablet *\/\n@media (max-width: 900px) {\n    .google-follow-section {\n        margin: 32px 0;\n        padding: 16px;\n    }\n\n    .google-follow-card {\n        width: 100%;\n        max-width: 54rem;\n        flex-direction: column;\n        align-items: flex-start;\n        gap: 24px;\n        padding: 26px 22px;\n    }\n\n    .google-follow-left {\n        width: 100%;\n        align-items: flex-start;\n        gap: 18px;\n    }\n\n    .google-follow-content .google-follow-title {\n        font-size: 19px;\n        line-height: 1.35;\n    }\n\n    .google-follow-content .google-follow-description {\n        max-width: 100%;\n        font-size: 14px;\n        line-height: 1.65;\n    }\n\n    .google-follow-action {\n        width: 100%;\n    }\n\n    .google-follow-btn {\n        width: 100%;\n        padding: 12px 20px;\n    }\n\n    .google-follow-btn-blob {\n        width: 23px;\n        height: 23px;\n    }\n}\n\n\/* Mobile *\/\n@media (max-width: 520px) {\n    .google-follow-section {\n        padding: 14px;\n    }\n\n    .google-follow-card {\n        padding: 24px 18px;\n        border-radius: 14px;\n    }\n\n    .google-follow-left {\n        flex-direction: column;\n        align-items: flex-start;\n        gap: 16px;\n    }\n\n    .google-follow-icon {\n        width: 50px;\n        height: 50px;\n        border-radius: 14px;\n    }\n\n    .google-follow-icon img {\n        width: 27px;\n        height: 27px;\n    }\n\n    .google-follow-content .google-follow-title {\n        font-size: 18px;\n        letter-spacing: -0.1px;\n    }\n\n    .google-follow-content .google-follow-description {\n        font-size: 14px;\n    }\n\n    .google-follow-btn {\n        min-height: 48px;\n        font-size: 15px;\n    }\n\n    .google-follow-btn-blob {\n        width: 22px;\n        height: 22px;\n    }\n}\n\n\/* Reduce animation for users who prefer less motion *\/\n@media (prefers-reduced-motion: reduce) {\n    .google-follow-card,\n    .google-follow-btn,\n    .google-follow-btn-blob {\n        transition: none;\n    }\n\n    .google-follow-btn:hover .google-follow-btn-blob {\n        transform: none;\n    }\n}\n<\/style>\n\n<section class=\"google-follow-section\">\n    <div class=\"google-follow-card\">\n\n        <div class=\"google-follow-left\">\n            <div class=\"google-follow-icon\">\n                <img decoding=\"async\" src=\"https:\/\/ovza.com\/wp-content\/uploads\/2026\/07\/search.png\" alt=\"Google\" loading=\"lazy\">\n            <\/div>\n\n            <div class=\"google-follow-content\">\n                <p class=\"google-follow-title\">\n                    Adicione a OVZA \u00e0s suas fontes preferenciais do Google.\n                <\/p>\n\n                <p class=\"google-follow-description\">\n                    Fa\u00e7a da OVZA sua fonte preferida para garantir que voc\u00ea possa descobrir facilmente nossas an\u00e1lises, pesquisas e conte\u00fado confi\u00e1vel mais recentes diretamente pelo Google.\n                <\/p>\n            <\/div>\n        <\/div>\n\n        <div class=\"google-follow-action\">\n            <a 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educacionais. Embora a OVZA se esforce ao m\u00e1ximo para garantir a precis\u00e3o e a atualidade das informa\u00e7\u00f5es, o conte\u00fado n\u00e3o deve ser considerado como aconselhamento jur\u00eddico, financeiro ou tribut\u00e1rio.<\/em><\/p>\n<\/div><\/div><div class=\"w-text us_custom_f88b33b2\"><span class=\"w-text-h\"><span class=\"w-text-value\">Compartilhe este artigo<\/span><\/span><\/div><div class=\"w-socials us_custom_165216c9 fixicons color_brand shape_circle style_outlined hover_slide\" style=\"--gap:0.25em;\"><div class=\"w-socials-list\"><div class=\"w-socials-item facebook\"><a href=\"https:\/\/www.facebook.com\/sharer\/sharer.php?u=https:\/\/ovza.com\/what-determines-the-place-of-effective-management\/\" class=\"w-socials-item-link\" title=\"Facebook\" aria-label=\"Facebook\"><span class=\"w-socials-item-link-hover\"><\/span><i class=\"fab fa-facebook\"><\/i><\/a><\/div><div class=\"w-socials-item twitter\"><a target=\"_blank\" href=\"https:\/\/twitter.com\/intent\/tweet?url=https:\/\/ovza.com\/what-determines-the-place-of-effective-management\/\" class=\"w-socials-item-link\" title=\"Twitter\" aria-label=\"Twitter\"><span class=\"w-socials-item-link-hover\"><\/span><i class=\"fab fa-x-twitter\"><svg style=\"width:1em; margin-bottom:-.1em;\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M389.2 48h70.6L305.6 224.2 487 464H345L233.7 318.6 106.5 464H35.8L200.7 275.5 26.8 48H172.4L272.9 180.9 389.2 48zM364.4 421.8h39.1L151.1 88h-42L364.4 421.8z\"\/><\/svg><\/i><\/a><\/div><div class=\"w-socials-item linkedin\"><a href=\"https:\/\/www.linkedin.com\/shareArticle?mini=true&amp;url=https:\/\/ovza.com\/what-determines-the-place-of-effective-management\/\" class=\"w-socials-item-link\" title=\"LinkedIn\" aria-label=\"LinkedIn\"><span class=\"w-socials-item-link-hover\"><\/span><i class=\"fab fa-linkedin\"><\/i><\/a><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>","protected":false},"excerpt":{"rendered":"When expanding internationally, many business owners assume that incorporating a company in a particular jurisdiction automatically determines where it will be treated as a tax resident. In reality, incorporation is only one part of the picture. Many countries also consider a company&#8217;s Place of Effective Management (POEM) when determining corporate tax residency. Rather than focusing...","protected":false},"author":4,"featured_media":26759,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[126],"tags":[],"class_list":["post-26758","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articles-and-industry"],"acf":[],"_links":{"self":[{"href":"https:\/\/ovza.com\/pt\/wp-json\/wp\/v2\/posts\/26758","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ovza.com\/pt\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ovza.com\/pt\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ovza.com\/pt\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ovza.com\/pt\/wp-json\/wp\/v2\/comments?post=26758"}],"version-history":[{"count":11,"href":"https:\/\/ovza.com\/pt\/wp-json\/wp\/v2\/posts\/26758\/revisions"}],"predecessor-version":[{"id":27025,"href":"https:\/\/ovza.com\/pt\/wp-json\/wp\/v2\/posts\/26758\/revisions\/27025"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ovza.com\/pt\/wp-json\/wp\/v2\/media\/26759"}],"wp:attachment":[{"href":"https:\/\/ovza.com\/pt\/wp-json\/wp\/v2\/media?parent=26758"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ovza.com\/pt\/wp-json\/wp\/v2\/categories?post=26758"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ovza.com\/pt\/wp-json\/wp\/v2\/tags?post=26758"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}<!-- This website is optimized by Airlift. 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