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<p style="text-indent:-18.0pt;mso-list:l0 level1 lfo1" class="MsoListParagraphCxSpFirst"><span style="font-family:"Times New Roman","serif";mso-fareast-font-family:"Times New Roman""><span style="mso-list:Ignore">1)<span style="font:7.0pt "Times New Roman""> </span></span></span><span style="font-family:"Times New Roman","serif"">¿Qué Contribuyentes están alcanzados por la ley 549 “precios de transferencia”?</span></p>
<p style="text-indent:-18.0pt;mso-list:l0 level1 lfo1" class="MsoListParagraphCxSpMiddle"><span style="font-family:"Times New Roman","serif";mso-fareast-font-family:"Times New Roman""><span style="mso-list:Ignore">2)<span style="font:7.0pt "Times New Roman""> </span></span></span><span style="font-family:"Times New Roman","serif"">¿Qué es una operación comercial vinculada?, cuándo se aplica?</span></p>
<p style="text-indent:-18.0pt;mso-list:l0 level1 lfo1" class="MsoListParagraphCxSpMiddle"><span style="font-family:"Times New Roman","serif";mso-fareast-font-family:"Times New Roman""><span style="mso-list:Ignore">3)<span style="font:7.0pt "Times New Roman""> </span></span></span><span style="font-family:"Times New Roman","serif"">¿Cuál es el efecto tributario de los precios de transferencia en los EE.FF.?</span></p>
<p style="text-indent:-18.0pt;mso-list:l0 level1 lfo1" class="MsoListParagraphCxSpMiddle"><span style="font-family:"Times New Roman","serif";mso-fareast-font-family:"Times New Roman""><span style="mso-list:Ignore">4)<span style="font:7.0pt "Times New Roman""> </span></span></span><span style="font-family:"Times New Roman","serif"">El valor de las operaciones comerciales entre partes vinculadas, serán comparables en el mercado.</span></p>
<p style="text-indent:-18.0pt;mso-list:l0 level1 lfo1" class="MsoListParagraphCxSpMiddle"><span style="font-family:"Times New Roman","serif";mso-fareast-font-family:"Times New Roman""><span style="mso-list:Ignore">5)<span style="font:7.0pt "Times New Roman""> </span></span></span><span style="font-family:"Times New Roman","serif"">Las empresas vinculadas entre nacionales o extranjeras deber elaborar sus registros en forma separada</span></p>
<p style="text-indent:-18.0pt;mso-list:l0 level1 lfo1" class="MsoListParagraphCxSpMiddle"><span style="font-family:"Times New Roman","serif";mso-fareast-font-family:"Times New Roman""><span style="mso-list:Ignore">6)<span style="font:7.0pt "Times New Roman""> </span></span></span><span style="font-family:"Times New Roman","serif"">¿Qué condiciones debe cumplir el contribuyente para que exista vinculación de partes?</span></p>
<p style="text-indent:-18.0pt;mso-list:l0 level1 lfo1" class="MsoListParagraphCxSpMiddle"><span style="font-family:"Times New Roman","serif";mso-fareast-font-family:"Times New Roman""><span style="mso-list:Ignore">7)<span style="font:7.0pt "Times New Roman""> </span></span></span><span style="font-family:"Times New Roman","serif"">La Administración tributaria, verificará las operaciones entre partes vinculadas</span></p>
<p style="text-indent:-18.0pt;mso-list:l0 level1 lfo1" class="MsoListParagraphCxSpMiddle"><span style="font-family:"Times New Roman","serif";mso-fareast-font-family:"Times New Roman""><span style="mso-list:Ignore">8)<span style="font:7.0pt "Times New Roman""> </span></span></span><span style="font-family:"Times New Roman","serif"">Cómo aplicar los métodos de ajuste o revalorización a las operaciones entre partes vinculadas?</span></p>
<p style="text-indent:-18.0pt;mso-list:l0 level1 lfo1" class="MsoListParagraphCxSpMiddle"><span style="font-family:"Times New Roman","serif";mso-fareast-font-family:"Times New Roman""><span style="mso-list:Ignore">9)<span style="font:7.0pt "Times New Roman""> </span></span></span><span style="font-family:"Times New Roman","serif"">El valor de las transacciones que no tengan relación con el valor de mercado, ¿no serán deducibles para el IUE?</span></p>
<p style="text-indent:-18.0pt;mso-list:l0 level1 lfo1" class="MsoListParagraphCxSpMiddle"><span style="font-family:"Times New Roman","serif";mso-fareast-font-family:"Times New Roman""><span style="mso-list:Ignore">10)<span style="font:7.0pt "Times New Roman""> </span></span></span><span style="font-family:"Times New Roman","serif"">El comprador perderá el 13 % del crédito fiscal y el<span style="mso-spacerun:yes"> </span>gasto neto para el IUE?, y cuál es la sanción para el vendedor?</span></p>
<p style="text-indent:-18.0pt;mso-list:l0 level1 lfo1" class="MsoListParagraphCxSpMiddle"><span style="font-family:"Times New Roman","serif";mso-fareast-font-family:"Times New Roman""><span style="mso-list:Ignore">11)<span style="font:7.0pt "Times New Roman""> </span></span></span><span style="font-family:"Times New Roman","serif"">En caso de comprobarse operaciones sobrevaluadas o subvaluadas entre partes vinculadas, podría iniciarse una fiscalización?</span></p>
<p style="text-indent:-18.0pt;mso-list:l0 level1 lfo1" class="MsoListParagraphCxSpMiddle"><span style="font-family:"Times New Roman","serif";mso-fareast-font-family:"Times New Roman""><span style="mso-list:Ignore">12)<span style="font:7.0pt "Times New Roman""> </span></span></span><span style="font-family:"Times New Roman","serif"">Cómo controlará la administración tributaria las transacciones entre partes vinculadas por servicios?</span></p>
<p style="text-indent:-18.0pt;mso-list:l0 level1 lfo1" class="MsoListParagraphCxSpLast"><span style="font-family:"Times New Roman","serif";mso-fareast-font-family:"Times New Roman""><span style="mso-list:Ignore">13)<span style="font:7.0pt "Times New Roman""> </span></span></span><span style="font-family:"Times New Roman","serif"">La ley 549 “precios de transferencia”, será una herramienta eficaz para el control tributario por parte de la administración tributaria?</span></p>
<p align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
text-align:center;line-height:12.0pt" class="MsoNormal"><span lang="ES" style="font-size:12.0pt;
font-family:"Times New Roman","serif";mso-ansi-language:ES">Capacitación empresarial</span></p>
<p align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
text-align:center;mso-line-height-alt:12.0pt" class="MsoNormal"><b style="mso-bidi-font-weight:
normal"><span lang="ES" style="font-size:24.0pt;font-family:"Times New Roman","serif";
mso-ansi-language:ES">PRECIOS DE TRANSFERENCIA EN OPERACIONES ENTRE PARTES VINCULADAS Y SU EFECTO TRIBUTARIO</span></b></p>
<p align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
text-align:center;mso-line-height-alt:12.0pt" class="MsoNormal"><b style="mso-bidi-font-weight:
normal"><span lang="ES" style="font-size:20.0pt;font-family:"Times New Roman","serif";
background:silver;mso-highlight:silver;mso-ansi-language:ES">(Ley 549 de 21 de Julio 2014)</span></b></p>
<p align="center" style="text-align:center" class="MsoNormal"><b style="mso-bidi-font-weight:
normal"><span lang="ES" style="font-size:20.0pt;line-height:115%;font-family:
"Times New Roman","serif";background:yellow;mso-highlight:yellow;mso-ansi-language:
ES">Miércoles 27 de Agosto 2014 de Hrs. 18:45 a 22:00</span></b></p>
<p style="margin:0cm;margin-bottom:.0001pt;
mso-add-space:auto;mso-line-height-alt:12.0pt" class="MsoListParagraphCxSpFirst"><b style="mso-bidi-font-weight:
normal"><span lang="ES" style="font-size:13.0pt;font-family:"Times New Roman","serif";
mso-ansi-language:ES">FACILITADOR:</span></b><b style="mso-bidi-font-weight:
normal"><span lang="ES" style="font-size:12.0pt;font-family:"Times New Roman","serif";
mso-ansi-language:ES"> </span></b><b style="mso-bidi-font-weight:normal"><span lang="ES" style="font-family:"Times New Roman","serif";mso-ansi-language:ES">Lic. MARCO ANTONIO RAMOS, Experto Consultor Tributario</span></b></p>
<p style="margin:0cm;margin-bottom:.0001pt;
mso-add-space:auto;mso-line-height-alt:12.0pt" class="MsoListParagraphCxSpMiddle"><b style="mso-bidi-font-weight:
normal"><span lang="ES" style="font-size:13.0pt;font-family:"Times New Roman","serif";
mso-ansi-language:ES">INVERSIÓN:</span></b></p>
<p style="margin-top:0cm;margin-right:0cm;
margin-bottom:0cm;margin-left:38.7pt;margin-bottom:.0001pt;mso-add-space:auto;
text-indent:-18.0pt;line-height:12.0pt;mso-list:l1 level1 lfo2" class="MsoListParagraphCxSpMiddle"><span lang="ES" style="font-size:12.0pt;font-family:Symbol;mso-fareast-font-family:
Symbol;mso-bidi-font-family:Symbol;mso-ansi-language:ES"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman""> </span></span></span><b style="mso-bidi-font-weight:normal"><span lang="ES" style="font-size:12.0pt;font-family:"Times New Roman","serif";
mso-ansi-language:ES">Bs.- 300.-</span></b><span lang="ES" style="font-size:12.0pt;
font-family:"Times New Roman","serif";mso-ansi-language:ES"> Por pago hasta el Martes 26 de agosto (Hrs. 18:00)</span></p>
<p style="margin-top:0cm;margin-right:0cm;
margin-bottom:0cm;margin-left:38.7pt;margin-bottom:.0001pt;mso-add-space:auto;
text-indent:-18.0pt;line-height:12.0pt;mso-list:l1 level1 lfo2" class="MsoListParagraphCxSpMiddle"><span lang="ES" style="font-size:12.0pt;font-family:Symbol;mso-fareast-font-family:
Symbol;mso-bidi-font-family:Symbol;mso-ansi-language:ES"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman""> </span></span></span><b style="mso-bidi-font-weight:normal"><span lang="ES" style="font-size:12.0pt;font-family:"Times New Roman","serif";
mso-ansi-language:ES">Bs.- 350.-</span></b><span lang="ES" style="font-size:12.0pt;
font-family:"Times New Roman","serif";mso-ansi-language:ES"> El mismo día del curso, previa confirmación de cupos.</span></p>
<p style="margin:0cm;margin-bottom:.0001pt;
mso-add-space:auto;mso-line-height-alt:12.0pt" class="MsoListParagraphCxSpLast"><b style="mso-bidi-font-weight:
normal"><span lang="ES" style="font-size:13.0pt;font-family:"Times New Roman","serif";
mso-ansi-language:ES">FECHA DE LA CAPACITACIÓN:</span></b><b style="mso-bidi-font-weight:
normal"><span lang="ES" style="font-size:12.0pt;font-family:"Times New Roman","serif";
mso-ansi-language:ES"> Miércoles 27 de Agosto 2014 de Hrs. 18:45 a 22:00</span></b></p>
<p style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:
justify;mso-line-height-alt:12.0pt" class="MsoNormal"><b><span style="font-size:13.0pt;
font-family:"Times New Roman","serif";mso-fareast-language:ES-BO">LUGAR DE CAPACITACIÓN: </span></b><span style="font-size:12.0pt;font-family:"Times New Roman","serif";
mso-fareast-language:ES-BO">Auditorio INEGAS, Av. Busch, entre 2do. Y 3er. Anillo (a lado de los módulos de la UAGRM). <b style="mso-bidi-font-weight:
normal">PARQUEO GRATIS.</b></span></p>
<p style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:
justify;mso-line-height-alt:12.0pt" class="MsoNormal"><b><span lang="ES" style="font-size:13.0pt;
font-family:"Times New Roman","serif";mso-ansi-language:ES;mso-fareast-language:
ES-BO">INSCRIPCIONES EN PROEXCELENCIA:</span></b><span lang="ES" style="font-size:14.0pt;font-family:"Times New Roman","serif";mso-ansi-language:
ES;mso-fareast-language:ES-BO"> </span><span lang="ES" style="font-size:
13.0pt;font-family:"Times New Roman","serif";mso-ansi-language:ES;mso-fareast-language:
ES-BO">Av. Beni 277, Edif. "Casa Grande" OF.104 PB(entre 2do y 3er Anillo)</span></p>
<p align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
text-align:center;mso-line-height-alt:12.0pt" class="MsoNormal"><b><span lang="EN-US" style="font-size:18.0pt;font-family:"Times New Roman","serif";mso-ansi-language:
EN-US;mso-fareast-language:ES-BO">Telfs. 344-1272 ; 342-5421 ; 716-18059</span></b></p>
<p align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
text-align:center;mso-line-height-alt:12.0pt" class="MsoNormal"><b style="mso-bidi-font-weight:
normal"><span lang="EN-US" style="font-size:14.0pt;font-family:"Times New Roman","serif";
mso-ansi-language:EN-US;mso-fareast-language:ES-BO">Email: <a href="mailto:capacitacion@proexcelencia.org"><span style="color:windowtext;
text-decoration:none;text-underline:none">capacitacion@proexcelencia.org</span></a><span style="mso-spacerun:yes"> </span>; proexcelenciasrl@gmail.com, </span></b><b style="mso-bidi-font-weight:normal"><span lang="ES" style="font-size:14.0pt;
font-family:"Times New Roman","serif";mso-ansi-language:ES;mso-fareast-language:
ES-BO"><a target="_blank"
href="http://www.e-novedades.com/marketing/link.php?URL=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
VySUQ9TVRBd05qY3kmQ2FtcGFpZ25JRD0xNzYmQ2FtcGFpZ25TdGF0aXN0aWNzSUQ9MTI5JkRlbW89MCZFbWFpbD1jSEp2WlhoalpXeGxibU5wWVhOeWJFQm5iV0ZwYkM1amIyMD0=&Name=&EncryptedMemberID=MzYxNDM3NjQ4&CampaignID=568&CampaignStatisticsID=497&Demo=0&Email=c2VjdXJlLXRlc3RpbmctdGVhbUBsaXN0cy5hbGlvdGguZGViaWFuLm9yZw=="><span lang="EN-US" style="mso-bidi-font-size:11.0pt;color:windowtext;
mso-ansi-language:EN-US;text-decoration:none;text-underline:none">www.proexcelencia.org</span></a></span></b></p>
<p align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
text-align:center;mso-line-height-alt:12.0pt" class="MsoNormal"><span lang="EN-US" style="font-size:14.0pt;font-family:"Trebuchet MS","sans-serif";color:#7030A0;
mso-ansi-language:EN-US;mso-fareast-language:ES-BO"> </span></p>
<p style="text-align:justify" class="MsoNormal"><span style="font-size:10.0pt;
line-height:115%;color:red">NOTA.- “El nombre y contenido de este seminario está protegido por la ley 1322 Ley de derechos de autor registrado en SENAPI, que prohíbe toda reproducción, utilización total o parcial del contenido sin autorización de PROEXCELENCIA, bajo sanción penal.”</span></p>
<p style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:
justify;line-height:12.0pt" class="MsoNormal"><b><u><span style="color:#4A442A;mso-fareast-language:
ES-BO">IMPORTANTE:</span></u></b></p>
<p style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:
justify;line-height:12.0pt" class="MsoNormal"><span style="color:#4A442A;mso-fareast-language:
ES-BO">Respetamos su derecho a no recibir publicidad. Si este mensaje no ha sido de su agrado por favor acepte nuestras disculpas. Nota legal: En Bolivia aún no se han establecido normas que regulen la publicidad por e-mail. Enviamos este mensaje cumpliendo voluntariamente con las normas de CAN-SPAM</span></p>
<p style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:
justify;line-height:12.0pt" class="MsoNormal"><span style="color:#4A442A;mso-fareast-language:
ES-BO">1) Para darse de Baja definitiva de la lista UD. deberá enviar un correo a <a href="mailto:removerte@gmail.com"><span style="color:#4A442A">removerte@gmail.com</span></a>, con el Subject/Asunto: "REMOVER MI EMAIL".</span></p>
<p style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:
justify;line-height:12.0pt" class="MsoNormal"><span style="color:#4A442A;mso-fareast-language:
ES-BO">2) Recuerde que si Ud. Posee otras direcciones también puede incluirlas en la base de datos enviando un email a <a href="mailto:info@proexcelencia.org"><span style="color:#4A442A">info@proexcelencia.org</span></a> solicitando agregar emails.</span></p>
<p style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:
justify;line-height:12.0pt" class="MsoNormal"><span style="font-family:"Tw Cen MT","sans-serif";
color:#595959;mso-fareast-language:ES-BO"> </span></p>
<p style="text-align:justify" class="MsoNormal"><b style="mso-bidi-font-weight:
normal"><span style="font-size:20.0pt;line-height:115%;font-family:"Times New Roman","serif""> </span></b></p>
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