{"id":25034,"date":"2026-06-30T16:07:30","date_gmt":"2026-06-30T13:07:30","guid":{"rendered":"https:\/\/ovza.com\/?p=25034"},"modified":"2026-07-21T11:08:32","modified_gmt":"2026-07-21T08:08:32","slug":"tax-planning-vs-tax-evasion","status":"publish","type":"post","link":"https:\/\/ovza.com\/ru\/tax-planning-vs-tax-evasion\/","title":{"rendered":"\u041d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0435 \u043f\u043b\u0430\u043d\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435 \u043f\u0440\u043e\u0442\u0438\u0432 \u0443\u043a\u043b\u043e\u043d\u0435\u043d\u0438\u044f \u043e\u0442 \u0443\u043f\u043b\u0430\u0442\u044b \u043d\u0430\u043b\u043e\u0433\u043e\u0432: \u0432 \u0447\u0435\u043c \u0440\u0430\u0437\u043d\u0438\u0446\u0430?"},"content":{"rendered":"<section class=\"l-section wpb_row us_custom_f05bea1e 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\"><!DOCTYPE html>\n<html lang=\"en\">\n<head>
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:root {
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@keyframes partnerSignupFloatA {
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.trp-shortcode-anchor:not(.trp-opposite-button) {
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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}
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.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)}
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@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}
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.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%}
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.l-subheader-cell:empty{display:none}
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</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 {
    
    /* 1. Force the left position to center */
    left: 50% !important;
    
    /* 2. Kill the right positioning */
    right: auto !important;
    
    /* 3. Center the element perfectly */
    transform: translateX(-50%) !important;
        
    /* Optional: Ensure z-index is high enough */
    z-index: 2147483648 !important;
}

</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\/tax.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>As businesses expand internationally, managing tax obligations becomes an increasingly important part of long-term planning. Entrepreneurs operating across multiple jurisdictions often seek ways to improve efficiency, reduce unnecessary tax burdens, and structure their operations in a manner that supports sustainable growth.<\/p>\n<p>In this context, understanding the difference between tax planning and tax evasion is essential.<\/p>\n<p>Although the terms are sometimes confused, they represent two fundamentally different concepts. Tax planning involves arranging business affairs within the framework of applicable laws, while tax evasion involves deliberately avoiding legal tax obligations through concealment or misrepresentation.<\/p>\n<p>For internationally active businesses, understanding this distinction helps support compliance, protect corporate reputation, and create a stronger foundation for cross-border operations.<\/p>\n<h2 id='how-they-differ'><strong>How They Differ?<\/strong><\/h2>\n<p>The key distinction between tax planning and tax evasion lies in transparency, disclosure, and compliance with applicable laws.<\/p>\n<h2 id='what-is-tax-evasion'><strong>What Is Tax Evasion?<\/strong><\/h2>\n<p>Tax evasion is the intentional and unlawful concealment or misrepresentation of financial information to avoid paying taxes that are legally due. It relies on deception rather than legitimate tax management. Examples may include failing to report taxable income, deliberately understating business revenue, creating false expenses to reduce profits, or concealing assets and accounts that are subject to disclosure requirements. Such practices expose individuals and businesses to significant legal, financial, and reputational risks.<\/p>\n<h2 id='what-is-tax-planning'><strong>What Is Tax Planning?<\/strong><\/h2>\n<p>Tax planning, by contrast, involves organizing financial and business affairs in a way that takes advantage of incentives, deductions, exemptions, and structures permitted under the law. This may include selecting an appropriate business structure, utilizing available tax reliefs, managing the timing of transactions, or structuring operations to reduce unnecessary tax burdens while remaining fully compliant with applicable regulations.<\/p>\n<h2 id='tax-planning-vs-tax-evasion'><strong>Tax Planning vs Tax Evasion<\/strong><\/h2>\n<table>\n<tbody>\n<tr>\n<td width=\"320\"><strong>Tax Planning<\/strong><\/td>\n<td width=\"296\"><strong>Tax Evasion<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"320\">Operates within legal and regulatory frameworks<\/td>\n<td width=\"296\">Involves violating tax laws<\/td>\n<\/tr>\n<tr>\n<td width=\"320\">Relies on transparency and proper disclosure<\/td>\n<td width=\"296\">Relies on concealment or misrepresentation<\/td>\n<\/tr>\n<tr>\n<td width=\"320\">Uses legitimate structures and incentives<\/td>\n<td width=\"296\">Uses deceptive practices to avoid taxes<\/td>\n<\/tr>\n<tr>\n<td width=\"320\">Supports long-term business stability<\/td>\n<td width=\"296\">Creates significant legal and financial risk<\/td>\n<\/tr>\n<tr>\n<td width=\"320\">Commonly used by international businesses<\/td>\n<td width=\"296\">Subject to penalties and enforcement actions<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id='the-role-of-international-corporate-structures'><strong>The Role of International Corporate Structures<\/strong><\/h2>\n<p>Many internationally active businesses utilize corporate structures in multiple jurisdictions to support global operations. These structures may be used for purposes such as managing intellectual property, facilitating international trade, attracting investment, or supporting expansion into new markets.<\/p>\n<p>However, the effectiveness of any international structure depends on compliance.<\/p>\n<p>Modern regulatory frameworks increasingly focus on transparency, beneficial ownership reporting, anti-money laundering requirements, and economic substance standards. Businesses must ensure that their structures reflect genuine commercial activity and serve legitimate operational purposes.<\/p>\n<p>When implemented correctly, international structures can support business growth while remaining fully aligned with regulatory expectations.<\/p>\n<h2 id='key-elements-of-a-compliant-structure'><strong>Key Elements of a Compliant Structure<\/strong><\/h2>\n<p>Businesses considering international structuring should focus on several core principles:<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"169\"><strong>Consideration<\/strong><\/td>\n<td width=\"447\"><strong>Importance<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"169\">\u042d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u0430\u044f \u0441\u0443\u0449\u043d\u043e\u0441\u0442\u044c<\/td>\n<td width=\"447\">Demonstrates genuine business activity within the jurisdiction<\/td>\n<\/tr>\n<tr>\n<td width=\"169\">Ownership Transparency<\/td>\n<td width=\"447\">Supports compliance with reporting obligations<\/td>\n<\/tr>\n<tr>\n<td width=\"169\">Proper Governance<\/td>\n<td width=\"447\">Ensures corporate decisions are documented and managed appropriately<\/td>\n<\/tr>\n<tr>\n<td width=\"169\">Commercial Rationale<\/td>\n<td width=\"447\">Establishes a legitimate business purpose for the structure<\/td>\n<\/tr>\n<tr>\n<td width=\"169\">\u0421\u043e\u0431\u043b\u044e\u0434\u0435\u043d\u0438\u0435 \u043d\u043e\u0440\u043c\u0430\u0442\u0438\u0432\u043d\u044b\u0445 \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u0439<\/td>\n<td width=\"447\">Reduces legal and operational risk<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>These factors help create a structure that can withstand regulatory scrutiny and support long-term business objectives.<\/p>\n<h2 id='why-compliance-matters'><strong>Why Compliance Matters?<\/strong><\/h2>\n<p>International tax planning is most effective when integrated into a broader compliance strategy.<\/p>\n<p>Financial institutions, investors, regulators, and business partners increasingly expect companies to maintain transparent and well-documented corporate structures. Businesses that prioritize compliance are often better positioned to access banking services, attract investment, and expand internationally with confidence.<\/p>\n<p>Rather than focusing solely on tax outcomes, successful international businesses typically view tax planning as one component of a wider corporate strategy that includes governance, risk management, and operational efficiency.<\/p>\n<h2 id='conclusion'><strong>\u0417\u0430\u043a\u043b\u044e\u0447\u0435\u043d\u0438\u0435<\/strong><\/h2>\n<p>Understanding the difference between tax planning and tax evasion is essential for any business operating internationally. While tax planning involves making use of legitimate legal structures and incentives, tax evasion involves the unlawful concealment of income or assets and carries significant legal consequences.<\/p>\n<p>By adopting transparent, well-governed, and compliant structures, businesses can support operational efficiency while remaining aligned with evolving international regulations.<\/p>\n<p>\u0412 <a href=\"https:\/\/ovza.com\/ru\/\"><u>\u041e\u0412\u0417\u0410<\/u><\/a>, we help entrepreneurs, investors, and internationally active businesses establish compliant international structures designed to support long-term growth. From company formation and jurisdiction selection to governance and ongoing compliance support, we help clients build practical frameworks for global business operations.<\/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\">\u0427\u0430\u0441\u0442\u043e \u0437\u0430\u0434\u0430\u0432\u0430\u0435\u043c\u044b\u0435 \u0432\u043e\u043f\u0440\u043e\u0441\u044b<\/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=\"m42a\"><button class=\"w-tabs-section-header\" aria-controls=\"content-m42a\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\">Is it legal to establish an offshore company for tax planning purposes?<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content\" id=\"content-m42a\"><div class=\"w-tabs-section-content-h i-cf\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>Yes. Offshore companies can be used for a variety of legitimate business purposes, including international trade, asset protection, investment holding, and operational efficiency. Compliance with applicable reporting and tax obligations remains essential.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"w-tabs-section\" id=\"w55b\"><button class=\"w-tabs-section-header\" aria-controls=\"content-w55b\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\">What is the main difference between tax planning and tax evasion?<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content\" id=\"content-w55b\"><div class=\"w-tabs-section-content-h i-cf\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>Tax planning involves arranging affairs within the law to improve efficiency, while tax evasion involves illegally concealing or misrepresenting financial information to avoid taxes.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"w-tabs-section\" id=\"x686\"><button class=\"w-tabs-section-header\" aria-controls=\"content-x686\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\">Does international tax planning require disclosure to tax authorities?<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content\" id=\"content-x686\"><div class=\"w-tabs-section-content-h i-cf\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>In many jurisdictions, businesses and individuals are required to disclose relevant ownership interests, foreign income, or offshore structures. Disclosure requirements vary depending on local laws and regulations.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"w-tabs-section\" id=\"k794\"><button class=\"w-tabs-section-header\" aria-controls=\"content-k794\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\">How do economic substance rules affect offshore companies?<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content\" id=\"content-k794\"><div class=\"w-tabs-section-content-h i-cf\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>Economic substance rules generally require certain companies to demonstrate genuine business activity within their jurisdiction of incorporation. Requirements vary between jurisdictions and business sectors.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"w-tabs-section\" id=\"u8aa\"><button class=\"w-tabs-section-header\" aria-controls=\"content-u8aa\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\">Can small and mid-sized businesses benefit from international tax planning?<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content\" id=\"content-u8aa\"><div class=\"w-tabs-section-content-h i-cf\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>Yes. International structuring is not limited to large corporations. Depending on their activities and growth plans, many small and medium-sized businesses may benefit from appropriately designed and compliant international structures.<\/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: 20px;\n}\n\n.google-follow-card {\n    position: relative;\n    width: 54rem;\n    max-width: 100%;\n    margin: 0 auto;\n    display: flex;\n    align-items: center;\n    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href=\"https:\/\/www.linkedin.com\/shareArticle?mini=true&amp;url=https:\/\/ovza.com\/tax-planning-vs-tax-evasion\/\" 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><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><\/div><\/div><\/div><\/section>","protected":false},"excerpt":{"rendered":"As businesses expand internationally, managing tax obligations becomes an increasingly important part of long-term planning. Entrepreneurs operating across multiple jurisdictions often seek ways to improve efficiency, reduce unnecessary tax burdens, and structure their operations in a manner that supports sustainable growth. In this context, understanding the difference between tax planning and tax evasion is essential....","protected":false},"author":4,"featured_media":25039,"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-25034","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articles-and-industry"],"acf":[],"_links":{"self":[{"href":"https:\/\/ovza.com\/ru\/wp-json\/wp\/v2\/posts\/25034","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ovza.com\/ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ovza.com\/ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ovza.com\/ru\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ovza.com\/ru\/wp-json\/wp\/v2\/comments?post=25034"}],"version-history":[{"count":19,"href":"https:\/\/ovza.com\/ru\/wp-json\/wp\/v2\/posts\/25034\/revisions"}],"predecessor-version":[{"id":27029,"href":"https:\/\/ovza.com\/ru\/wp-json\/wp\/v2\/posts\/25034\/revisions\/27029"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ovza.com\/ru\/wp-json\/wp\/v2\/media\/25039"}],"wp:attachment":[{"href":"https:\/\/ovza.com\/ru\/wp-json\/wp\/v2\/media?parent=25034"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ovza.com\/ru\/wp-json\/wp\/v2\/categories?post=25034"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ovza.com\/ru\/wp-json\/wp\/v2\/tags?post=25034"}],"curies":[{"name":"WP","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}<!-- This website is optimized by Airlift. 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