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Curso:


** Liquidaci=C3=B3n de haberes y aportes a la seguridad social en la indus=
tria de la construcci=C3=B3n.
------------------------------------------------------------
Inicia:
Jueves 9 de Octubre de 2014
Horario: 16.00 a 18.00 Hs.

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

- Jueves 9 de Octubre de 16:00 a 18:00 Hs.
- Jueves 16 de Octubre de 16:00 a 18:00 Hs.
- Jueves 23 de Octubre de 16:00 a 18:00 Hs.
- Jueves 30 de Octubre 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.)


** Docente: Cr. Gerardo Gervasio.
------------------------------------------------------------
Integrante de Comisiones de Tributaria y de Consultas del Colegio de Conta=
dores del Uruguay.
- Docente de la Facultad de Ciencias Econ=C3=B3micas y de Administraci=C3=
=B3n. Encargado de la Unidad Curricular Legislaci=C3=B3n Laboral y Segurid=
ad Social / Relaciones Laborales.
- 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 UPAE de la Facultad de Ciencias Ec=
on=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.
- Profesor de los cursos de Posgrado en Fiscalidad y Tributaci=C3=B3n=2C d=
e la Universidad de la Empresa y de la Universidad Cat=C3=B3lica.


** Informes e Inscripciones:
------------------------------------------------------------


**
------------------------------------------------------------
Inicia: Jueves 9 de Octubre de 2014 de 16:00 a 18:00 hs
Entrega de Certificados al Finalizar la actividad Inscripci=C3=B3n anticip=
ada:
Abonando hasta el d=C3=ADa Martes 7 de Octubre de 2014 $2200 por Plaza.

Inscripciones generales:
Abonando a partir del d=C3=ADa Mi=C3=A9rcoles 8 de Octubre de 2014 $2400 p=
or Plaza.
Instituci=C3=B3n educativa exenta de impuestos.
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)  i=
ndicando tel=C3=A9fono para contacto.
Sal=C3=B3n del evento: Mentoring Comunicaci=C3=B3n en Desarrollo-
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 (mailto:mentoring@mentoring.com.uy?subject=3DRemover)
2014 Mentoring Comunicaci=C3=B3n en Desarrollo | Ciudadela 1432 esc 302

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Copyright =C2=A9 2014 Mentoring Seminarios=2C All rights reserved.
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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"=
 cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" class=3D"mcnBoxedTextB=
lock" style=3D"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-r=
space: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
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        <tr>
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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=
-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: #330C52;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;"=
><span style=3D"font-size:18px"><span style=3D"color:#FFFFFF"><strong>Curs=
o:</strong></span></span></div>

<h3 class=3D"null" style=3D"text-align: center;margin: 0;padding: 0;displa=
y: block;font-family: Helvetica;font-size: 18px;font-style: normal;font-we=
ight: bold;line-height: 125%;letter-spacing: -.5px;color: #606060 !importa=
nt;"><span style=3D"color:#FFFFE0"><span style=3D"font-size:24px">Liquidac=
i=C3=B3n de haberes y aportes a la seguridad social en la industria de la=
 construcci=C3=B3n.</span></span></h3>

                                    </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"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: #330C52;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>
Jueves 9 de Octubre de 2014<br>
Horario:&nbsp;<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: #330C52;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></td>
                                        </tr>
                                    </table>
                                    <!-- // END HEADER -->
                                </td>
                            </tr>
                            <tr>
                                <td align=3D"center" valign=3D"top" style=
=3D"mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%=
;-webkit-text-size-adjust: 100%;">
                                    <!-- BEGIN BODY // -->
                                    <table border=3D"0" cellpadding=3D"0"=
 cellspacing=3D"0" width=3D"600" id=3D"templateBody" style=3D"border-colla=
pse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-ad=
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"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: #330C52;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;"=
><span style=3D"background-color: #008080;color: #606060;font-family: helv=
etica;font-size: 12px;line-height: 22px;text-align: center;"><span style=
=3D"color: #FFFFFF;"><strong><img align=3D"none" height=3D"155" src=3D"htt=
ps://gallery.mailchimp.com/a75feabf277f320bdae1c067c/images/6236bd88-0ee6-=
4316-9edf-d760688be87c.jpg" style=3D"width: 250px;height: 155px;margin: 0p=
x;float: left;border: 0;outline: none;text-decoration: none;-ms-interpolat=
ion-mode: bicubic;" width=3D"250"></strong></span></span><br>
<span style=3D"color:#FFFFFF"><span style=3D"font-size:12px"><strong>- Jue=
ves 9 de Octubre de 16:00 a 18:00 Hs.<br>
- Jueves 16 de Octubre de 16:00 a 18:00 Hs.<br>
- Jueves 23 de Octubre de 16:00 a 18:00&nbsp;Hs.&nbsp;<br>
-&nbsp;Jueves 30 de Octubre de 16:00 a 18:00 Hs.</strong></span></span><br=
>
&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: #330C52;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;">
                                        <h2 class=3D"null" style=3D"margin=
: 0;padding: 0;display: block;font-family: Helvetica;font-size: 26px;font-=
style: normal;font-weight: bold;line-height: 125%;letter-spacing: -.75px;t=
ext-align: left;color: #404040 !important;"><span style=3D"color:#FFFFE0">=
Programa Detallado:</span></h2>
<br>
<strong><span style=3D"font-size:12px"><span style=3D"color:#FFFFFF">=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"font-size:12px"><span style=3D"color:#FFFFFF">=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"font-size:12p=
x"><span style=3D"color:#FFFFFF">=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"font-size:12p=
x"><span style=3D"color:#FFFFFF">=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"font-size:12p=
x"><span style=3D"color:#FFFFFF">=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"font-size:12p=
x"><span style=3D"color:#FFFFFF">=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"font-size:12p=
x"><span style=3D"color:#FFFFFF">=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"font-size:12p=
x"><span style=3D"color:#FFFFFF">=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"font-size:12p=
x"><span style=3D"color:#FFFFFF">=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"font-size:12p=
x"><span style=3D"color:#FFFFFF">=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"font-size:12p=
x"><span style=3D"color:#FFFFFF">=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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</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=
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                        <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: #330C52;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;">
                                        <h2 class=3D"null" style=3D"margin=
: 0;padding: 0;display: block;font-family: Helvetica;font-size: 26px;font-=
style: normal;font-weight: bold;line-height: 125%;letter-spacing: -.75px;t=
ext-align: left;color: #404040 !important;"><span style=3D"color:#FFFFE0">=
Docente: Cr. Gerardo Gervasio.</span></h2>
<br>
<img align=3D"none" height=3D"60" src=3D"https://gallery.mailchimp.com/a75=
feabf277f320bdae1c067c/images/6b07fd7e-d20d-4b3b-a83d-6a9accc3f3cb.jpg" st=
yle=3D"width: 43px;height: 60px;margin: 0px;float: left;border: 0;outline:=
 none;text-decoration: none;-ms-interpolation-mode: bicubic;" width=3D"43"=
><br>
<span style=3D"background-color: #410808;color: #FFFFFF;font-family: helve=
tica;font-size: 11px;line-height: 22px;">&nbsp;</span><span style=3D"font-=
size:11px"><span style=3D"color:#FFFFFF">Integrante de Comisiones de Tribu=
taria y de Consultas del Colegio de Contadores del Uruguay.<br>
- Docente de la Facultad de Ciencias Econ=C3=B3micas y de Administraci=C3=
=B3n. Encargado de la Unidad Curricular&nbsp;Legislaci=C3=B3n Laboral y Se=
guridad Social / Relaciones Laborales.<br>
- Autor de publicaciones editadas por en Centro de Estudiantes de la Facul=
tad de Ciencias Econ=C3=B3micas&nbsp;y de Administraci=C3=B3n=2C Colegio d=
e contadores y revistas t=C3=A9cnicas=2C sobre temas de Seg. Social=2C lab=
orales=2C&nbsp;tributarios=2C contables=2C etc.<br>
- Dictado de cursos en el Colegio de Contadores del Uruguay sobre temas de=
 Seguridad Social (Materia&nbsp;Gravada en I. Y Comercio=2C Aportaci=C3=B3=
n Rural=2C y Tributaci=C3=B3n en la Industria de la Construcci=C3=B3n) y N=
ormas&nbsp;Laborales.<br>
- Dictado de cursos de Actualizaci=C3=B3n en Normas Laborales y Seguridad=
 Social para egresados=2C realizado&nbsp;por UPAE de la Facultad de Cienci=
as 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&nbsp;empresa.<br>
- Profesor de los cursos de Posgrado en Fiscalidad y Tributaci=C3=B3n=2C d=
e la Universidad de la Empresa y de&nbsp;la Universidad Cat=C3=B3lica.</sp=
an></span>
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                            <table border=3D"0" cellpadding=3D"18" cellspa=
cing=3D"0" class=3D"mcnTextContentContainer" width=3D"100%" style=3D"borde=
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so-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-web=
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                                    <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=
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                                        <h2 class=3D"null" style=3D"margin=
: 0;padding: 0;display: block;font-family: Helvetica;font-size: 26px;font-=
style: normal;font-weight: bold;line-height: 125%;letter-spacing: -.75px;t=
ext-align: left;color: #404040 !important;"><span style=3D"color:#FFFFE0">=
Informes e Inscripciones:</span></h2>

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y: Helvetica;font-size: 26px;font-style: normal;font-weight: bold;line-hei=
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t;">&nbsp;</h2>

<div><strong><span style=3D"font-size:12px"><span style=3D"color:#FFFFFF">=
Inicia: Jueves 9 de Octubre de 2014 de 16:00 a 18:00 hs<br>
Entrega de Certificados al Finalizar la actividad</span></span></strong></=
div>

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<span style=3D"color:#FFA500">Inscripciones generales:&nbsp;<br>
Abonando a partir del d=C3=ADa Mi=C3=A9rcoles 8 de Octubre de 2014&nbsp;$2=
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<span style=3D"color:#FFFFFF">Instituci=C3=B3n educativa exenta de impuest=
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Las inscripciones se realizan telef=C3=B3nicamente al 2900-2227 o v=C3=ADa=
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<div style=3D"text-align: center;"><span style=3D"font-size:11px"><span st=
yle=3D"color:#FFFFFF">En la liquidaci=C3=B3n del IRAE: Son deducibles en u=
n 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 Decreto 150=
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span></a><br>
<span style=3D"color:#FFFFFF">2014 Mentoring Comunicaci=C3=B3n en Desarrol=
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