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Welcome to Deloitte's Debriefs Tax Webcast Series in Asia Pacific. Today's webcast is titled "Secondment Arrangements: Recent Rulings and Key Impact." Sumit, a tax partner at Deloitte India, is hosting the webcast with three speakers - Bhaskar (indirect taxes specialist), Arthi (employment taxes and immigration specialist), and Switching (transfer pricing specialist). The agenda and bios of the speakers are available on the screen. Users are in listen-only mode and can submit content-related questions at any time.