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Welcome to Deloitte's tax webcast in Asia Pacific, focusing on secondment arrangements, recent rulings, and their key impacts. Hosted by Sumit, a tax partner from Deloitte India, the session features three additional tax partners: Bhaskar, an expert in indirect taxes; Arthi, specializing in employment taxes and immigration; and Switching, an authority in transfer pricing. Audience members are in listen-only mode, and questions related to the content can be submitted at any time. Further details about the speakers’ backgrounds can be found on the left side of the screen.