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Welcome to Deloitte's tax webcast series in Asia Pacific, focusing on secondment arrangements, recent rulings, and key impacts. I'm Sumit, a tax partner at Deloitte India, hosting today with three other specialists: Bhaskar in indirect taxes, Arthi in employment taxes and immigration, and Switching in transfer pricing. We encourage you to check our bios on the left side of the screen. Before we proceed with today's agenda, please note that all users are in listen-only mode, but you can submit content-related questions at any time.