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hello everybody welcome to deloittes debriefs tax webcast series in asia pacific our webcast today is from our special edition geography update series and is titled secondment arrangements recent rulings and key impact my name is sumit and im a tax partner based in deloitte india i have the pleasure of hosting todays webcast and im joined by three speakers today they are all tax partners based in deloitte india bhaskar is a specialist in indirect taxes arthi is a specialist in employment taxes and also in immigration related matters and finally switching is a specialist in transfer pricing if youd like to see a little or read a little bit more about our bios these will be available on the left side of the screen and before we introduce the agenda for todays webcast wed like to take a moment to highlight some of the features of our webcast console that you see online first of all all users are on listen only mode if you have any content related questions you can submit at any tim