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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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https://www.youtube.com/watch?v=3DWlbZspol21s
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 SeminariosdeOctubre=2C All rights reserved.
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Our mailing address is:
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Montevideo 11000
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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%;">

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ground-color: #FFFFFF;border-collapse: collapse;mso-table-lspace: 0pt;mso-=
table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
%;" class=3D"mcnTextContentContainer" border=3D"0" width=3D"100%" cellpadd=
ing=3D"18" cellspacing=3D"0">
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"top" 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;">
                                        <a href=3D"http://mentoring.us9.li=
st-manage2.com/track/click?u=3Dcb0a87ad06b074e2fd57f96fe&id=3Df134619df3&e=
=3Ded70451ceb" target=3D"_blank" style=3D"word-wrap: break-word;-ms-text-=
size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #606060;font-weigh=
t: normal;text-decoration: underline;"><img src=3D"https://gallery.mailchi=
mp.com/cb0a87ad06b074e2fd57f96fe/images/4170c740-928f-4473-b1e2-dcbe0fd93d=
8a.jpg" style=3D"width: 505px;height: 68px;margin: 0px;float: right;border=
: 0;outline: none;text-decoration: none;-ms-interpolation-mode: bicubic;"=
 align=3D"none" height=3D"68" width=3D"505"></a>
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</table></td>
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                                        <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 class=3D"mcnB=
oxedTextBlock" border=3D"0" width=3D"100%" cellpadding=3D"0" cellspacing=
=3D"0" style=3D"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-=
rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnBoxedTextBlockOuter">
        <tr>
            <td class=3D"mcnBoxedTextBlockInner" valign=3D"top" style=3D"m=
so-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-web=
kit-text-size-adjust: 100%;">

                <table class=3D"mcnBoxedTextContentContainer" align=3D"lef=
t" border=3D"0" width=3D"600" cellpadding=3D"0" cellspacing=3D"0" 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 style=3D"border: 1px solid #999999;back=
ground-color: #4B0082;border-collapse: collapse;mso-table-lspace: 0pt;mso-=
table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
%;" class=3D"mcnTextContentContainer" border=3D"0" width=3D"100%" cellpadd=
ing=3D"18" cellspacing=3D"0">
                                <tbody><tr>
                                    <td class=3D"mcnTextContent" valign=3D=
"top" 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>Curso:=
</strong></span></span></div>

<h3 style=3D"text-align: center;margin: 0;padding: 0;display: block;font-f=
amily: Helvetica;font-size: 18px;font-style: normal;font-weight: bold;line=
-height: 125%;letter-spacing: -.5px;color: #606060!important;"><span style=
=3D"color:#ffffe0"><span style=3D"font-size:24px">Liquidaci=C3=B3n de habe=
res y aportes a la seguridad social en la industria de la construcci=C3=B3=
n.</span></span></h3>

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

            </td>
        </tr>
    </tbody>
</table><table class=3D"mcnBoxedTextBlock" border=3D"0" width=3D"100%" cel=
lpadding=3D"0" cellspacing=3D"0" 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 class=3D"mcnBoxedTextBlockInner" valign=3D"top" style=3D"m=
so-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-web=
kit-text-size-adjust: 100%;">

                <table class=3D"mcnBoxedTextContentContainer" align=3D"lef=
t" border=3D"0" width=3D"282" cellpadding=3D"0" cellspacing=3D"0" 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 style=3D"border: 1px solid #999999;back=
ground-color: #4B0082;border-collapse: collapse;mso-table-lspace: 0pt;mso-=
table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
%;" class=3D"mcnTextContentContainer" border=3D"0" width=3D"100%" cellpadd=
ing=3D"18" cellspacing=3D"0">
                                <tbody><tr>
                                    <td class=3D"mcnTextContent" valign=3D=
"top" 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 class=3D"mcnBoxedTextContentContainer" align=3D"rig=
ht" border=3D"0" width=3D"282" cellpadding=3D"0" cellspacing=3D"0" 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 style=3D"border: 1px solid #999999;back=
ground-color: #4B0082;border-collapse: collapse;mso-table-lspace: 0pt;mso-=
table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
%;" class=3D"mcnTextContentContainer" border=3D"0" width=3D"100%" cellpadd=
ing=3D"18" cellspacing=3D"0">
                                <tbody><tr>
                                    <td class=3D"mcnTextContent" valign=3D=
"top" 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 class=3D"mcnBoxedTextBlock" border=3D"0" width=3D"100%" cel=
lpadding=3D"0" cellspacing=3D"0" 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 class=3D"mcnBoxedTextBlockInner" valign=3D"top" style=3D"m=
so-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-web=
kit-text-size-adjust: 100%;">

                <table class=3D"mcnBoxedTextContentContainer" align=3D"lef=
t" border=3D"0" width=3D"600" cellpadding=3D"0" cellspacing=3D"0" 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 style=3D"border: 1px solid #999999;back=
ground-color: #4B0082;border-collapse: collapse;mso-table-lspace: 0pt;mso-=
table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
%;" class=3D"mcnTextContentContainer" border=3D"0" width=3D"100%" cellpadd=
ing=3D"18" cellspacing=3D"0">
                                <tbody><tr>
                                    <td class=3D"mcnTextContent" valign=3D=
"top" 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"color:#ffffff"><span style=3D"font-size:12px"><strong><img=
 src=3D"https://gallery.mailchimp.com/cb0a87ad06b074e2fd57f96fe/images/acd=
a0419-a3eb-4b2a-994c-5777cef99a21.jpg" style=3D"width: 250px;height: 155px=
;margin: 0px;float: left;border: 0;outline: none;text-decoration: none;-ms=
-interpolation-mode: bicubic;" align=3D"none" height=3D"155" width=3D"250"=
>- Jueves 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></d=
iv>

                                    </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 class=3D"mcnBox=
edTextBlock" border=3D"0" width=3D"100%" cellpadding=3D"0" cellspacing=3D"=
0" 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 class=3D"mcnBoxedTextBlockInner" valign=3D"top" style=3D"m=
so-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-web=
kit-text-size-adjust: 100%;">

                <table class=3D"mcnBoxedTextContentContainer" align=3D"lef=
t" border=3D"0" width=3D"600" cellpadding=3D"0" cellspacing=3D"0" 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 style=3D"border: 1px solid #999999;back=
ground-color: #4B0082;border-collapse: collapse;mso-table-lspace: 0pt;mso-=
table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
%;" class=3D"mcnTextContentContainer" border=3D"0" width=3D"100%" cellpadd=
ing=3D"18" cellspacing=3D"0">
                                <tbody><tr>
                                    <td class=3D"mcnTextContent" valign=3D=
"top" 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 style=3D"margin: 0;padding: 0;=
display: block;font-family: Helvetica;font-size: 26px;font-style: normal;f=
ont-weight: bold;line-height: 125%;letter-spacing: -.75px;text-align: left=
;color: #404040!important;"><span style=3D"color:#ffffe0">Programa Detalla=
do:</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;color: #606060;font-family: Helvetica=
;font-size: 15px;line-height: 150%;text-align: left;-ms-text-size-adjust:=
 100%;-webkit-text-size-adjust: 100%;"><strong><span style=3D"font-size:12=
px"><span style=3D"color:#ffffff">=E2=80=A2 Tipos de obras y formas de rea=
lizarlas.</span></span></strong></p>

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

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

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

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

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

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

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

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

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</table><table class=3D"mcnBoxedTextBlock" border=3D"0" width=3D"100%" cel=
lpadding=3D"0" cellspacing=3D"0" style=3D"border-collapse: collapse;mso-ta=
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kit-text-size-adjust: 100%;">

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t" border=3D"0" width=3D"600" cellpadding=3D"0" cellspacing=3D"0" style=3D=
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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 style=3D"border: 1px solid #999999;back=
ground-color: #4B0082;border-collapse: collapse;mso-table-lspace: 0pt;mso-=
table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
%;" class=3D"mcnTextContentContainer" border=3D"0" width=3D"100%" cellpadd=
ing=3D"18" cellspacing=3D"0">
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                                    <td class=3D"mcnTextContent" valign=3D=
"top" 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 style=3D"margin: 0;padding: 0;=
display: block;font-family: Helvetica;font-size: 26px;font-style: normal;f=
ont-weight: bold;line-height: 125%;letter-spacing: -.75px;text-align: left=
;color: #404040!important;"><span style=3D"color:#ffffe0">Docente: Cr. Ger=
ardo Gervasio.</span></h2>
<br>
<img src=3D"https://ci4.googleusercontent.com/proxy/RJOWu1Dw5lTFNNVJGJeIPf=
FN5ohUkgZh8aYhwybJBivxqdq8nQZaOEwBNw3hgKxmDc_C2zMry-yBhTVO9K6SvbUdWsAhx-sv=
vs-OhbTF_Mh-AvD9BQFgKrRxvZU-sKfgwLqb6CBka2KoMGIwEDZvO7RXm0J-pYjqCSpPXhU=3D=
s0-d-e1-ft#https://gallery.mailchimp.com/a75feabf277f320bdae1c067c/images/=
6b07fd7e-d20d-4b3b-a83d-6a9accc3f3cb.jpg" style=3D"width: 43px;min-height:=
 60px;margin: 0px;float: left;border: 0;outline: none;text-decoration: non=
e;-ms-interpolation-mode: bicubic;height: auto !important;" align=3D"none"=
 height=3D"60" width=3D"43"><br>
<span style=3D"background-color:#410808; color:#ffffff; font-family:helvet=
ica; font-size:11px; line-height:22px">&nbsp;</span><span style=3D"font-si=
ze:11px"><span style=3D"color:#ffffff">Integrante de Comisiones de Tributa=
ria 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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ace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">

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ground-color: #4B0082;border-collapse: collapse;mso-table-lspace: 0pt;mso-=
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vetica;font-size: 15px;line-height: 150%;text-align: left;">
                                        <h2 style=3D"margin: 0;padding: 0;=
display: block;font-family: Helvetica;font-size: 26px;font-style: normal;f=
ont-weight: bold;line-height: 125%;letter-spacing: -.75px;text-align: left=
;color: #404040!important;"><span style=3D"color:#ffffe0">Informes e Inscr=
ipciones:</span></h2>

<h2 style=3D"margin: 0;padding: 0;display: block;font-family: Helvetica;fo=
nt-size: 26px;font-style: normal;font-weight: bold;line-height: 125%;lette=
r-spacing: -.75px;text-align: left;color: #404040!important;">&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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<div style=3D"text-align:center"><span style=3D"font-size:11px"><span styl=
e=3D"color:#ffffff">En la liquidaci=C3=B3n del IRAE: Son deducibles en un=
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ey 18083 actualizada al 31/12/2008=2C Art. 23 Literal A y el Decreto 150-0=
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<span style=3D"color:#ffffff">2014 Mentoring Comunicaci=C3=B3n en Desarrol=
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