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Subject: =?utf-8?Q?Liquidaci=C3=B3n=20de=20haberes=20y=20aportes=20a=20la=20seguridad=20social=20en=20la=20industria=20de=20la=20construcci=C3=B3n.?=
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Curso:
Liquidaci=C3=B3n de haberes y aportes a la seguridad social en la industri=
a de la construcci=C3=B3n.
Inicia:
Lunes 14 de Julio de 2014
Horario:
16.00 a 18.00 Hs.

Mentoring|
Comunicaci=C3=B3n en Desarrollo|
Ciudadela 1432 esc 302.
Tel.: 2900-2227

- Lunes 14 de Julio de 16:00 a 18:00 Hs.
- Lunes 21 de Julio de 16:00 a 18:00 Hs.
- Lunes 28 de Julio de 16:00 a 18:00 Hs.
- Lunes 4 de Agosto de 16:00 a 18:00 Hs.

Programa Detallado:

=E2=80=A2 R=C3=A9gimen de liquidaci=C3=B3n de haberes de la Industria de l=
a construcci=C3=B3n - particularidades=2C generalidades y c=C3=A1lculo.
=E2=80=A2 Conceptos generales de Industria de la Construcci=C3=B3n

=E2=80=A2 Normativa aplicable

=E2=80=A2 Actividades comprendidas en la ley 14411

=E2=80=A2 Tipos de obras y formas de realizarlas.

=E2=80=A2 Aportaci=C3=B3n en la Construcci=C3=B3n. Aporte Unificado. Compl=
emento de cuota mutual=2C SNIS. CJPU=2C etc

=E2=80=A2 Fondos sociales de la Construcci=C3=B3n

=E2=80=A2 Fondo de Retiro y Cesant=C3=ADa

=E2=80=A2 IRPF para los trabajadores de la Construcci=C3=B3n

=E2=80=A2 Consideraciones Laborales y compensaciones especiales en la Cons=
trucci=C3=B3n.

=E2=80=A2 Materia gravada en la Construcci=C3=B3n. Partidas gravadas total=
 y parcialmente=2C partidas no gravadas

=E2=80=A2 Aportes de Directores=2C socios y personal no incluido en la ley=
 14411

=E2=80=A2 Consideraciones generales (Cierre=2C tasaci=C3=B3n=2C aval=C3=BA=
os=2C certificados=2C etc.)

=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D
Docente: Cr. Gerardo Gervasio.

- Integrante de Comisiones de Tributaria y de Consultas del Colegio de Con=
tadores del Uruguay.
- Docente de la Facultad de Ciencias Econ=C3=B3micas y de Administraci=C3=
=B3n
en Relaciones Laborales (Grado III).-
- Autor de publicaciones editadas por en Centro de Estudiantes de la Facul=
tad de Ciencias Econ=C3=B3micas y de Administraci=C3=B3n=2C Colegio de con=
tadores y revistas t=C3=A9cnicas=2C sobre temas de Seg. Social=2C laborale=
s=2C tributarios=2C contables=2C etc.
- Dictado de cursos en el Colegio de Contadores del Uruguay sobre temas de=
 Seguridad Social (Materia Gravada en I. Y Comercio=2C Aportaci=C3=B3n Rur=
al=2C y Tributaci=C3=B3n en la Industria de la Construcci=C3=B3n) y Normas=
 Laborales.
- Dictado de cursos de Actualizaci=C3=B3n en Normas Laborales y Seguridad=
 Social para egresados=2C realizado por el UPAE de la Facultad de Ciencias=
 Econ=C3=B3micas y de Administraci=C3=B3n.
- Profesor encargado de los cursos de Derecho Laboral y Seguridad Social e=
n la Universidad de la empresa.
Informes e Inscripciones:

Inicia: Lunes 14 de Julio de 2014 de 16:00 a 18:00 hs
Entrega de Certificados al Finalizar la actividad
Inscripci=C3=B3n anticipada:
Abonando hasta el d=C3=ADa Viernes 11 de Julio de 2014 $2200 por Plaza.
Inscripciones generales:
Abonando a partir del d=C3=ADa S=C3=A1bado 12 de Julio de 2014 $2400 por P=
laza.
Las inscripciones se realizan telef=C3=B3nicamente al 2900-2227 o v=C3=ADa=
 email a ** mentoring@mentoring.com.uy (mailto:mentoring@mentoring.com.uy)
indicando tel=C3=A9fono para contacto.
Instituci=C3=B3n educativa exenta de impuestos.
Sal=C3=B3n del evento: Mentoring Escuela de P.N.L & Coaching-
Ciudadela 1432 esc 302
Tel=C3=A9fono: 2900-2227.
E-mail:** mentoring@mentoring.com.uy (mailto:mentoring@mentoring.com.uy)

Consulte por nuestra modalidad in-company.

Medios de Pago:

En la liquidaci=C3=B3n del IRAE: Son deducibles en un 150% de su valor rea=
l seg=C3=BAn el titulo 4 del Texto Ordenado de 1996 Ley 18083 actualizada=
 al 31/12/2008=2C Art. 23 Literal A y el Decreto 150-007 Art. 43 a 45.

Para darse de baja de esta comunicaci=C3=B3n puede escribirnos un correo c=
on el asunto BAJA

2014 Mentoring Comunicaci=C3=B3n en Desarrollo | Ciudadela 1432 esc 302
Copyright =C2=A9 2014 Mentoringuy=2C All rights reserved.
 Ud. ha recibido el presente email por encontrarse en nuestra base de dato=
s.

Our mailing address is:
Mentoringuy
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                                    <!-- BEGIN HEADER // -->
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adjust: 100%;-webkit-text-size-adjust: 100%;background-color: #FFFFFF;bord=
er-top: 0;border-bottom: 0;">
                                        <tr>
                                            <td valign=3D"top" class=3D"he=
aderContainer" style=3D"mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-te=
xt-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><table border=3D"0"=
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lock" style=3D"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-r=
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kit-text-size-adjust: 100%;">

                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" width=3D"600" class=3D"mcnBoxedTextContentContainer" style=3D=
"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms=
-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
                    <tbody><tr>

                        <td style=3D"padding-top: 9px;padding-left: 18px;p=
adding-bottom: 9px;padding-right: 18px;mso-table-lspace: 0pt;mso-table-rsp=
ace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">

                            <table border=3D"0" cellpadding=3D"18" cellspa=
cing=3D"0" class=3D"mcnTextContentContainer" width=3D"100%" style=3D"borde=
r: 1px solid #999999;background-color: #008080;border-collapse: collapse;m=
so-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-web=
kit-text-size-adjust: 100%;">
                                <tbody><tr>
                                    <td valign=3D"top" class=3D"mcnTextCon=
tent" style=3D"mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-a=
djust: 100%;-webkit-text-size-adjust: 100%;color: #606060;font-family: Hel=
vetica;font-size: 15px;line-height: 150%;text-align: left;">
                                        <span style=3D"color:#FFFFFF"><spa=
n style=3D"font-size:24px"><span style=3D"font-size:18px">Curso:</span><br=
>
Liquidaci=C3=B3n de haberes y aportes a la seguridad social en la industri=
a de la construcci=C3=B3n.</span></span>
                                    </td>
                                </tr>
                            </tbody></table>
                        </td>
                    </tr>
                </tbody></table>

            </td>
        </tr>
    </tbody>
</table></td>
                                        </tr>
                                    </table>
                                    <!-- // END HEADER -->
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=3D"mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%=
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                                    <!-- BEGIN BODY // -->
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just: 100%;-webkit-text-size-adjust: 100%;background-color: #FFFFFF;border=
-top: 0;border-bottom: 0;">
                                        <tr>
                                            <td valign=3D"top" class=3D"bo=
dyContainer" style=3D"mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text=
-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><table border=3D"0" ce=
llpadding=3D"0" cellspacing=3D"0" width=3D"100%" class=3D"mcnBoxedTextBloc=
k" style=3D"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspa=
ce: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnBoxedTextBlockOuter">
        <tr>
            <td valign=3D"top" class=3D"mcnBoxedTextBlockInner" style=3D"m=
so-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-web=
kit-text-size-adjust: 100%;">

                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" width=3D"282" class=3D"mcnBoxedTextContentContainer" style=3D=
"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms=
-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
                    <tbody><tr>

                        <td class=3D"mcnBoxedTextContentColumn" style=3D"p=
adding-top: 9px;padding-left: 18px;padding-bottom: 9px;padding-right: 0;ms=
o-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webk=
it-text-size-adjust: 100%;">

                            <table border=3D"0" cellpadding=3D"18" cellspa=
cing=3D"0" class=3D"mcnTextContentContainer" width=3D"100%" style=3D"borde=
r: 1px solid #999999;background-color: #008080;border-collapse: collapse;m=
so-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-web=
kit-text-size-adjust: 100%;">
                                <tbody><tr>
                                    <td valign=3D"top" class=3D"mcnTextCon=
tent" style=3D"mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-a=
djust: 100%;-webkit-text-size-adjust: 100%;color: #606060;font-family: Hel=
vetica;font-size: 15px;line-height: 150%;text-align: left;">
                                        <span style=3D"color:#FFFFFF"><str=
ong>Inicia:<br>
Lunes 14 de Julio de 2014<br>
Horario:<br>
16.00 a 18.00 Hs.</strong></span>
                                    </td>
                                </tr>
                            </tbody></table>
                        </td>
                    </tr>
                </tbody></table>

                <table align=3D"right" border=3D"0" cellpadding=3D"0" cell=
spacing=3D"0" width=3D"282" class=3D"mcnBoxedTextContentContainer" style=
=3D"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;=
-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
                    <tbody><tr>

                        <td class=3D"mcnBoxedTextContentColumn" style=3D"p=
adding-top: 9px;padding-right: 18px;padding-bottom: 9px;padding-left: 0;ms=
o-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webk=
it-text-size-adjust: 100%;">

                            <table border=3D"0" cellpadding=3D"18" cellspa=
cing=3D"0" class=3D"mcnTextContentContainer" width=3D"100%" style=3D"borde=
r: 1px solid #999999;background-color: #008080;border-collapse: collapse;m=
so-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-web=
kit-text-size-adjust: 100%;">
                                <tbody><tr>
                                    <td valign=3D"top" class=3D"mcnTextCon=
tent" style=3D"mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-a=
djust: 100%;-webkit-text-size-adjust: 100%;color: #606060;font-family: Hel=
vetica;font-size: 15px;line-height: 150%;text-align: left;">
                                        <div style=3D"text-align: right;">=
<strong><span style=3D"color:#FFFFFF">Mentoring|<br>
Comunicaci=C3=B3n en Desarrollo|<br>
Ciudadela 1432 esc 302.<br>
Tel.: 2900-2227</span></strong></div>

                                    </td>
                                </tr>
                            </tbody></table>
                        </td>
                    </tr>
                </tbody></table>

            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnBoxedTextBlock" style=3D"border-collapse: collapse;mso-ta=
ble-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-t=
ext-size-adjust: 100%;">
    <tbody class=3D"mcnBoxedTextBlockOuter">
        <tr>
            <td valign=3D"top" class=3D"mcnBoxedTextBlockInner" style=3D"m=
so-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-web=
kit-text-size-adjust: 100%;">

                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" width=3D"600" class=3D"mcnBoxedTextContentContainer" style=3D=
"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms=
-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
                    <tbody><tr>

                        <td style=3D"padding-top: 9px;padding-left: 18px;p=
adding-bottom: 9px;padding-right: 18px;mso-table-lspace: 0pt;mso-table-rsp=
ace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">

                            <table border=3D"0" cellpadding=3D"18" cellspa=
cing=3D"0" class=3D"mcnTextContentContainer" width=3D"100%" style=3D"borde=
r: 1px solid #999999;background-color: #008080;border-collapse: collapse;m=
so-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-web=
kit-text-size-adjust: 100%;">
                                <tbody><tr>
                                    <td valign=3D"top" class=3D"mcnTextCon=
tent" style=3D"mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-a=
djust: 100%;-webkit-text-size-adjust: 100%;color: #606060;font-family: Hel=
vetica;font-size: 15px;line-height: 150%;text-align: left;">
                                        <div style=3D"text-align: center;"=
><img align=3D"none" height=3D"165" src=3D"http://gallery.mailchimp.com/c6=
5914045df13a9a52d7f89d3/images/80612707-6ed1-4150-834d-50aab1c89678.jpg" s=
tyle=3D"width: 266px;height: 165px;float: left;margin: 0px;border: 0;outli=
ne: none;text-decoration: none;-ms-interpolation-mode: bicubic;" width=3D"=
266"><br>
<span style=3D"font-size:12px"><span style=3D"color:#FFFFFF"><strong>- Lun=
es 14 de Julio de 16:00 a 18:00 Hs.<br>
<span style=3D"text-align:center">- Lunes 21 de Julio de 16:00 a 18:00 Hs.=
</span><br style=3D"text-align: center;">
<span style=3D"text-align:center">- Lunes 28 de Julio de 16:00 a 18:00&nbs=
p;Hs.&nbsp;<br>
-&nbsp;Lunes 4 de Agosto de 16:00 a 18:00 Hs.</span></strong></span></span=
><br style=3D"text-align: center;">
&nbsp;</div>

                                    </td>
                                </tr>
                            </tbody></table>
                        </td>
                    </tr>
                </tbody></table>

            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnBoxedTextBlock" style=3D"border-collapse: collapse;mso-ta=
ble-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-t=
ext-size-adjust: 100%;">
    <tbody class=3D"mcnBoxedTextBlockOuter">
        <tr>
            <td valign=3D"top" class=3D"mcnBoxedTextBlockInner" style=3D"m=
so-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-web=
kit-text-size-adjust: 100%;">

                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" width=3D"600" class=3D"mcnBoxedTextContentContainer" style=3D=
"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms=
-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
                    <tbody><tr>

                        <td style=3D"padding-top: 9px;padding-left: 18px;p=
adding-bottom: 9px;padding-right: 18px;mso-table-lspace: 0pt;mso-table-rsp=
ace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">

                            <table border=3D"0" cellpadding=3D"18" cellspa=
cing=3D"0" class=3D"mcnTextContentContainer" width=3D"100%" style=3D"borde=
r: 1px solid #999999;background-color: #008080;border-collapse: collapse;m=
so-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-web=
kit-text-size-adjust: 100%;">
                                <tbody><tr>
                                    <td valign=3D"top" class=3D"mcnTextCon=
tent" style=3D"mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-a=
djust: 100%;-webkit-text-size-adjust: 100%;color: #606060;font-family: Hel=
vetica;font-size: 15px;line-height: 150%;text-align: left;">
                                        <span style=3D"font-size:14px"><sp=
an style=3D"color:#FFFFFF"><strong>Programa Detallado:</strong></span></sp=
an><br>
<br>
<strong><span style=3D"color:#FFFFFF"><span style=3D"font-size:12px">=E2=
=80=A2 R=C3=A9gimen de liquidaci=C3=B3n de haberes de la Industria de la c=
onstrucci=C3=B3n - particularidades=2C generalidades y c=C3=A1lculo.&nbsp;=
</span></span></strong>

<div><br>
<strong><span style=3D"color:#FFFFFF"><span style=3D"font-size:12px">=E2=
=80=A2 Conceptos generales de Industria de la Construcci=C3=B3n<br>
<br>
=E2=80=A2 Normativa aplicable&nbsp;<br>
<br>
=E2=80=A2 Actividades comprendidas en la ley 14411</span></span></strong><=
/div>

<p style=3D"margin: 1em 0;padding: 0;-ms-text-size-adjust: 100%;-webkit-te=
xt-size-adjust: 100%;color: #606060;font-family: Helvetica;font-size: 15px=
;line-height: 150%;text-align: left;"><strong><span style=3D"color:#FFFFFF=
"><span style=3D"font-size:12px">=E2=80=A2 Tipos de obras y formas de real=
izarlas.</span></span></strong></p>

<p style=3D"margin: 1em 0;padding: 0;-ms-text-size-adjust: 100%;-webkit-te=
xt-size-adjust: 100%;color: #606060;font-family: Helvetica;font-size: 15px=
;line-height: 150%;text-align: left;"><strong><span style=3D"color:#FFFFFF=
"><span style=3D"font-size:12px">=E2=80=A2 Aportaci=C3=B3n en la Construcc=
i=C3=B3n. Aporte Unificado. Complemento de cuota mutual=2C SNIS. CJPU=2C e=
tc</span></span></strong></p>

<p style=3D"margin: 1em 0;padding: 0;-ms-text-size-adjust: 100%;-webkit-te=
xt-size-adjust: 100%;color: #606060;font-family: Helvetica;font-size: 15px=
;line-height: 150%;text-align: left;"><strong><span style=3D"color:#FFFFFF=
"><span style=3D"font-size:12px">=E2=80=A2 Fondos sociales de la Construcc=
i=C3=B3n</span></span></strong></p>

<p style=3D"margin: 1em 0;padding: 0;-ms-text-size-adjust: 100%;-webkit-te=
xt-size-adjust: 100%;color: #606060;font-family: Helvetica;font-size: 15px=
;line-height: 150%;text-align: left;"><strong><span style=3D"color:#FFFFFF=
"><span style=3D"font-size:12px">=E2=80=A2 Fondo de Retiro y Cesant=C3=ADa=
</span></span></strong></p>

<p style=3D"margin: 1em 0;padding: 0;-ms-text-size-adjust: 100%;-webkit-te=
xt-size-adjust: 100%;color: #606060;font-family: Helvetica;font-size: 15px=
;line-height: 150%;text-align: left;"><strong><span style=3D"color:#FFFFFF=
"><span style=3D"font-size:12px">=E2=80=A2 IRPF para los trabajadores de l=
a Construcci=C3=B3n</span></span></strong></p>

<p style=3D"margin: 1em 0;padding: 0;-ms-text-size-adjust: 100%;-webkit-te=
xt-size-adjust: 100%;color: #606060;font-family: Helvetica;font-size: 15px=
;line-height: 150%;text-align: left;"><strong><span style=3D"color:#FFFFFF=
"><span style=3D"font-size:12px">=E2=80=A2 Consideraciones Laborales y com=
pensaciones especiales en la Construcci=C3=B3n.</span></span></strong></p>

<p style=3D"margin: 1em 0;padding: 0;-ms-text-size-adjust: 100%;-webkit-te=
xt-size-adjust: 100%;color: #606060;font-family: Helvetica;font-size: 15px=
;line-height: 150%;text-align: left;"><strong><span style=3D"color:#FFFFFF=
"><span style=3D"font-size:12px">=E2=80=A2 Materia gravada en la Construcc=
i=C3=B3n. Partidas gravadas total y parcialmente=2C partidas no gravadas</=
span></span></strong></p>

<p style=3D"margin: 1em 0;padding: 0;-ms-text-size-adjust: 100%;-webkit-te=
xt-size-adjust: 100%;color: #606060;font-family: Helvetica;font-size: 15px=
;line-height: 150%;text-align: left;"><strong><span style=3D"color:#FFFFFF=
"><span style=3D"font-size:12px">=E2=80=A2 Aportes de Directores=2C socios=
 y personal no incluido en la ley 14411</span></span></strong></p>

<p style=3D"margin: 1em 0;padding: 0;-ms-text-size-adjust: 100%;-webkit-te=
xt-size-adjust: 100%;color: #606060;font-family: Helvetica;font-size: 15px=
;line-height: 150%;text-align: left;"><strong><span style=3D"color:#FFFFFF=
"><span style=3D"font-size:12px">=E2=80=A2 Consideraciones generales (Cier=
re=2C tasaci=C3=B3n=2C aval=C3=BAos=2C certificados=2C etc.)</span></span>=
</strong></p>

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pacing=3D"0" width=3D"600" class=3D"mcnBoxedTextContentContainer" style=3D=
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adding-bottom: 9px;padding-right: 18px;mso-table-lspace: 0pt;mso-table-rsp=
ace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">

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cing=3D"0" class=3D"mcnTextContentContainer" width=3D"100%" style=3D"borde=
r: 1px solid #999999;background-color: #008080;border-collapse: collapse;m=
so-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-web=
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tent" style=3D"mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-a=
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                                        <span style=3D"font-size:14px"><sp=
an style=3D"color:#FFFFFF"><strong>Docente: Cr. Gerardo Gervasio.</strong>=
</span></span><br>
<br>
<img align=3D"none" height=3D"41" src=3D"http://gallery.mailchimp.com/c659=
14045df13a9a52d7f89d3/images/9fc12db5-3eb1-49a5-91fa-0326e6cb87b8.jpg" sty=
le=3D"width: 40px;height: 41px;margin: 0px;float: left;border: 0;outline:=
 none;text-decoration: none;-ms-interpolation-mode: bicubic;" width=3D"40"=
>
<div><span style=3D"color:#FFFFFF">- Integrante de Comisiones de Tributari=
a y de Consultas del Colegio de Contadores del Uruguay.<br>
- Docente de la Facultad de Ciencias Econ=C3=B3micas y de Administraci=C3=
=B3n<br>
en Relaciones Laborales (Grado III).-<br>
- Autor de publicaciones editadas por en Centro de Estudiantes de la Facul=
tad de Ciencias Econ=C3=B3micas y de Administraci=C3=B3n=2C Colegio de con=
tadores y revistas t=C3=A9cnicas=2C sobre temas de Seg. Social=2C laborale=
s=2C tributarios=2C contables=2C etc.<br>
- Dictado de cursos en el Colegio de Contadores del Uruguay sobre temas de=
 Seguridad Social (Materia Gravada en I. Y Comercio=2C Aportaci=C3=B3n Rur=
al=2C y Tributaci=C3=B3n en la Industria de la&nbsp;Construcci=C3=B3n) y N=
ormas Laborales.<br>
- Dictado de cursos de Actualizaci=C3=B3n en Normas Laborales y Seguridad=
 Social para egresados=2C realizado por el UPAE de la Facultad de Ciencias=
 Econ=C3=B3micas y de Administraci=C3=B3n.<br>
- Profesor encargado de los cursos de Derecho Laboral y Seguridad Social e=
n la Universidad de la empresa.</span></div>

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</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnBoxedTextBlock" style=3D"border-collapse: collapse;mso-ta=
ble-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-t=
ext-size-adjust: 100%;">
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so-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-web=
kit-text-size-adjust: 100%;">

                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" width=3D"600" class=3D"mcnBoxedTextContentContainer" style=3D=
"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms=
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                    <tbody><tr>

                        <td style=3D"padding-top: 9px;padding-left: 18px;p=
adding-bottom: 9px;padding-right: 18px;mso-table-lspace: 0pt;mso-table-rsp=
ace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">

                            <table border=3D"0" cellpadding=3D"18" cellspa=
cing=3D"0" class=3D"mcnTextContentContainer" width=3D"100%" style=3D"borde=
r: 1px solid #999999;background-color: #008080;border-collapse: collapse;m=
so-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-web=
kit-text-size-adjust: 100%;">
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tent" style=3D"mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-a=
djust: 100%;-webkit-text-size-adjust: 100%;color: #606060;font-family: Hel=
vetica;font-size: 11px;line-height: 125%;text-align: left;">
                                        <div style=3D"color: #606060;font-=
family: Helvetica;font-size: 11px;line-height: 13px;"><span style=3D"color=
:#FFFFFF"><span style=3D"font-size:18px"><strong>Informes e Inscripciones:=
</strong></span></span><br>
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<div style=3D"color: #606060;font-family: Helvetica;font-size: 11px;line-h=
eight: 13px;"><span style=3D"color:#FFFFFF"><span style=3D"font-size:12px"=
><strong>Inicia: Lunes 14 de Julio de 2014 de 16:00 a 18:00 hs<br>
Entrega de Certificados al Finalizar la actividad</strong></span></span></=
div>

<div style=3D"color: #606060;font-family: Helvetica;font-size: 11px;line-h=
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Abonando hasta el d=C3=ADa Viernes 11 de Julio de 2014&nbsp;$2200 por Plaz=
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Inscripciones generales:&nbsp;<br>
Abonando a partir del d=C3=ADa S=C3=A1bado 12 de Julio de 2014&nbsp;$2400=
 por Plaza.</strong></span><br>
<span style=3D"font-size:12px"><strong><span style=3D"color:#FFFFFF">Las i=
nscripciones se realizan telef=C3=B3nicamente al 2900-2227 o v=C3=ADa emai=
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></a><span style=3D"color:#FFFFFF">&nbsp;indicando tel=C3=A9fono para cont=
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Instituci=C3=B3n educativa exenta de impuestos.<br>
Sal=C3=B3n del evento: Mentoring Escuela de P.N.L &amp; Coaching-<br>
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Tel=C3=A9fono: 2900-2227.<br>
E-mail:</span><a href=3D"mailto:mentoring@mentoring.com.uy" rel=3D"nofollo=
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&nbsp;</div>

<div style=3D"color: #606060;font-family: Helvetica;font-size: 11px;line-h=
eight: 13px;text-align: center;"><span style=3D"color:#000000"><img align=
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ion: none;-ms-interpolation-mode: bicubic;height: auto !important;" width=
=3D"430"></span><br>
<br>
<span style=3D"color:#FFFFFF">En la liquidaci=C3=B3n del IRAE: Son deducib=
les en un 150% de su valor real seg=C3=BAn el titulo 4 del Texto Ordenado=
 de 1996 Ley 18083 actualizada al 31/12/2008=2C Art. 23 Literal A y el Dec=
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