Form E: Board Resolution Name Of Organization Resolution Of The Board Of Directors O: Fill & Download for Free

All of us know that the name of the site in which we exchange questions and answers, here, is ‘Quora’.But, the question here deals with the meaning of the word ‘Quora’.The word ‘Quora’ is the plural form of the word ‘quoram’. The words denote the minimum number of persons required to carry over a transaction in an organization. For instance, in the case of companies formed in various countries, in order to carry out a resolution, it may not be possible to see that all the members are present. In such a situation, the organization would define how many members should necessarily be present and vote for carrying out a resolution.For instance, in a meeting conducted by the Board of Directors, where there are 10 directors, the rules of the company would say that the quora for passing a resolution by the Board of directors should be 6. In case the number of directors present is less than that, they cannot pass a resolution.We may consider that the words ‘quoram’ and ‘quora’ to mean ‘a select group’.

Q. Why are surgeons more aggressive and short tempered than doctors of other streams?A. TL;DR There are potential risks and consequences of operating room nurse/colleagues abuse and these include violation of institutional and medical staff bylaws and violations of Title VII of the Civil Rights Act of 1964 with potential monetary awards which are not covered by most malpractice carriers. If the awards include punitive damages, they are designed to punish and are not recoverable from any insurance held by the defendant.The JCAHO recommends that disruptive physicians be educated and that the focus of handling disruptive behavior should be based on rehabilitation rather than punishment. JCAHO regulations do recognize that at times, after attempts at rehabilitation have failed, suspension, abridgement, or revocation of hospital privileges are the only options remaining to the institution. At that time, reporting of the decisions to the State Licensing Board and the National Practitioner Data Bank is mandatory.Consequences and potential problems of operating room outbursts and temper tantrums by surgeonsGeorge B. Jacobs and Rosanne L. WilleAbstractBackground:Anecdotal tales of colorful temper tantrums and outbursts by surgeons directed at operating room nurses and at times other health care providers, like residents and fellows, are part of the history of surgery and include not only verbal abuse but also instrument throwing and real harassment. Our Editor-in-Chief, Dr. Nancy Epstein, has made the literature review of “Are there truly any risks and consequences when spine surgeons mistreat their predominantly female OR nursing staff/colleagues, and what can we do about it?,” an assigned topic for members of the editorial board as part of a new category entitled Ethical Note for our journal. This is a topic long overdue and I chose to research it.Methods:There is no medical literature to review dealing with nurse abuse. To research this topic, one has to involve business, industry, educational institutions, compliance standards and practices, and existing state and federal laws. I asked Dr. Rosanne Wille to co-author this paper since, as the former Dean of Nursing and then Provost and Senior Vice President for Academic Affairs at a major higher educational institution, she had personal experience with compliance regulations and both sexual harassment and employment discrimination complaints, to make this review meaningful.Results:A review of the existing business practices and both state and federal laws strongly suggests that although there has not been any specific legal complaint that is part of the public record, any surgeon who chooses to act out his or her frustration and nervous energy demands by abusing co-workers on the health care team, and in this case specifically operating room personnel, is taking a chance of making legal history with financial outcomes which only an actual trial can predict or determine. Even more serious outcomes of an out-of-control temper tantrum and disruptive behavior can terminate, after multiple hearings and appeals, in adverse decisions affecting hospital privileges.Conclusions:Surgeons who abuse other health care workers are in violation of institutional bylaws and compliance regulations and create a hostile environment at work which adversely affects efficient productivity and violates specific State and Federal laws which prohibit discrimination based on race, color, sex, religion, or national origin.Keywords: Compliance, discrimination, employment, federal laws, harassment, hospital privileges, hostile, sexual, state lawsINTRODUCTIONThe history of surgery abounds with tales of angry and difficult senior surgeons who abused any person who, because of physical proximity, became the object of their fury. Many of us find amusement in retelling these anecdotes after we have escaped to the relative safety of rank or distance but remember that we passed the ring of fire and escaped injury. In the operating room, the abusive outbursts were commonly directed at the scrub nurse who was expected to stand mute and take it. I specifically do not want to name the offending surgeons who not only used words but also threw instruments to the floor and occasionally at the nurses. Their aim happily was often spoiled by their rage but occasionally hit its intended victim. Most of us in academic medicine know about a famous chair of neurosurgery in the Midwest and another famous chief of surgery in New York whose statue adorns the lobby of a major medical center as chronic offenders. Younger surgeons often took on the traits of their teacher and I vividly remember a chief resident who was described by our “CHIEF” with some admiration as someone who could slam a curtain. I myself had less luck with attempts at dominant behavior in the operating room. As a young surgeon, I once irritably instructed a very young scrub nurse that I wanted only blind obedience in my operating room. For the next 35 or so years, when she was an operating room director and I was a surgical chair and we were friends, she never once let me forget the stupidity of my outburst which was told and retold accompanied by gales of laughter at my expense over and over again. I am a quick learner, so I never repeated anything like that again.Tolerating this abysmal behavior is thankfully no longer accepted. Public abuse of operating room personnel can, and should, be stopped instantly by surgical chiefs, medical staff officers, and administrators. It is more difficult to stop private discussions which border on abuse and insults, but education through mandatory conferences dealing with sexual abuse and a hostile work environment should and will help. Both industry and colleges and universities have required, compliance mandated, sessions to prevent violations of real and at times oversensitive and perceived, rather then intended, offenses.This paper will examine the industry and institutional standards and existing state and federal laws which may potentially apply and represent a risk for the offenders.INSTITUTIONAL BYLAWS AND PRACTICESEvery institution providing health care, be it a major medical center or a local community hospital must, as part of its incorporation and accreditation documentation, provide a set of bylaws of the governing body and the medical staff. All of the bylaws have a section dealing with ensuring and supporting a productive work environment. The specific wording may differ from institution to institution, but the meaning of the bylaws is uniformly clear, and that is to promote a healthy, cooperative, and safe environment for patients and staff alike.Regulatory agencies, i.e. the Joint Commission for Accreditation of Health Care Organizations (JCAHO), also known as The Joint Commission (TJC), State Medical Boards, and the federally mandated National Practitioner Data Bank have established requirements for handling and reporting of disruptive behavior by physicians. The JCAHO recommends that disruptive physicians be educated and that the focus of handling disruptive behavior should be based on rehabilitation rather than punishment. JCAHO regulations do recognize that at times, after attempts at rehabilitation have failed, suspension, abridgement, or revocation of hospital privileges are the only options remaining to the institution. At that time, reporting of the decisions to the State Licensing Board and the National Practitioner Data Bank is mandatory.[5,7]Specific forms of disruptive behavior listed are:[5,7] (1) degrading comments or insults, (2) inappropriate joking, (3) profanity, (4) physical assault, and (5) spreading malicious rumors.The JCAHO, in other words, recognizes and condemns abusive behavior in the operating room and elsewhere in the hospital environment. Insulting language or descriptions involving a member of the health care team or the spreading of malicious rumors about colleagues, out of the immediate institutional environment, would qualify as being disruptive behavior.Large businesses, industry, and educational institutions have a long history of needing to deal with complaints about discriminatory practices. In industries where the majority of workers are women and many supervisors are men, an allegation of sexual harassment is not unusual. To be defined as sexual harassment, the behavior does not have to be a request for sexual favors. Offensive comments about, or interpreted to be about, women are sufficient to be labeled sexual harassment. In an environment where the majority of nurses are women and the majority of surgeons are men, it is not difficult to imagine that the person at the receiving end of a barrage of insults decides that she was a victim of sexual discrimination.[6,14]In order to meet corporate compliance regulations of the Equal Employment Opportunity Commission (EEOC) and reduce liability of harassment claims, a company (educational or health care institution) must train employees and supervisors, require employees to report harassment, thoroughly investigate all reports, and take corrective actions.[5,6] Many institutions, including colleges and universities and major medical centers, have instituted mandatory training and education which is conducted on an yearly basis. There are multiple providers of compliancy training to assist organizations to meet the requirements and be proactive in preventing or ending a hostile work environment. Inactivity represents a real liability financially and a potentially devastating public image risks affecting the success of the institution, be it a business, hospital, or university.FEDERAL ANTI-DISCRIMINATION LAWSThe Federal EEOC is charged with enforcing all the federal laws prohibiting job discrimination.For the purpose of this paper, the most significant federal law is Title VII of the Civil Rights Act of 1964, which prohibits discrimination based on race, color, religion, sex, or national origin. As a corollary to the 1964 Civil Rights Act is the Civil Rights Act of 1991, which among other provisions provides monetary damages in cases of intentional employment discrimination.[4]It does not take much imagination to see how this can be applied to nurse abuse in the operating room by surgeons.STATE ANTI-DISCRIMINATION LAWSMany states have adopted anti-discrimination legislation which, to some extent, is similar and even mirrors the federal laws. The most specific is California AB 1825 which requires employers of 50 or more employees to provide all supervisory employees with formal education consisting of 2 hours of sexual harassment prevention[13] every 2 years. The final regulations were issued by the California Fair Employment and Housing Commission (FEHC) which published the finding that failure to comply with AB 1825 will open the door to sexual harassment lawsuits and make it harder to prove in court that the (your) organization took reasonable steps to correct sexual harassment.A similar law in Connecticut requires that all supervisory personnel be given 2 hours of harassment prevention instruction within 6 months after becoming a supervisor. Additional training within 3 years is encouraged.Maine Title 26, Section 808 requires that employers of 15 or more employees train all their employees about workplace harassment and discrimination within 1 year. The specifics of the training are not defined.Other states have approved anti-discrimination laws, but training is not required for compliance. Federal anti-discrimination rules and training requirements apply in all states.ATTORNEY ADVERTISINGIt is only necessary to open a yellow page phone book or access Google or any other search engine to find advertising from multiple law firms seeking clients. The law firms promise to address potential discrimination claims using state and federal courts. Nearly all of the firms offer a contingency fee arrangement, or a no risk to the client lawsuit alleging, among other complaints, sexual harassment, the creation of a hostile work environment, and employment discrimination. In view of the media-publicised hostile work environment, sexual harassment, and employment discrimination awards, it is a surprise, not an expectation, that some operating room nurse has not thought about how to respond to an aggressive surgical attack instead of ignoring the torment. Sooner or later, however, this is bound to happen.DEFENDING HOSTILE WORK ENVIRONMENT CLAIMSThere are two separate areas of potential problems for the abusive surgeon which may call for a legal defense. The first one is the institution and the second, a court of law. Only two theories are available to the defense.What Dr. X said does not meet the “severe or pervasive” definition of harassment laws. He didn’t mean it. He is sorry. She is oversensitive and he was just talking and making a joke.[9] This defense theory can be best described as the “I didn’t know the gun was loaded” defense.This claim represents a violation of my First Amendment rights of free speech.This line of defense has a more substantial chance of success. Professor of Law at UCLA, Eugene Volokh, has written extensively about Freedom of Speech and Workplace Harassment Laws.[9] He reported a big free speech win in the Ninth Circuit Court of Appeals in the Huffington Post.[19] The court opined that in an academic community, a professor's expression on a matter of public concern (even if offensive to some) does not constitute harassment.DISCUSSIONThis paper aims to address the questions: “Are there risks and consequences when spine surgeons mistreat their predominately female operating room nursing staff/colleagues and what can we do about it?” It became quickly obvious to us that this could not be handled in the same manner as our usual literature search. Medical literature does not address abusive behavior problems except obliquely. Even nursing literature tends to shy away from this topic. We had to turn to industry and the law to answer these questions.Gender discrimination at work has been described in Psych Central News, an internet psychology journal.[10] In Forbes Magazine, an excellent article by Michael Morris and Susan Fiske quoted Susan Fiske's keynote address at the Columbia Business School Conference in 2012. Dr. Fiske is a Princeton University psychologist. The theme of the conference was that despite decades of activism, legislation, and human resources programs, discrimination at work continues unabated but manages to hide itself better.[8]Many of us are products of training programs which profess to practice the Socratic Method of Education.[1,3] This educational theory is based on teaching by dialogue rather then lectures and is very appealing until it becomes a method of practicing resident abuse at Grand Rounds. The fellows, who are at times leading the conferences, are expected to follow the example of the Chief and actively participate in resident hazing in order to "make men of them." Small wonder that after this education, some of us turn to nurse and colleague abuse, particularly if they are women and appear to be defenseless.The term “sexual harassment” was used for the first time in 1973 in a report to the President and Chancellor of MIT about various forms of gender issues. It may have been used by various women's groups as early as 1970.[11,12] It is essential to understand that sexual harassment does not have to include demands for sexual favors. It is sufficient that it can be interpreted as being gender specific and severe and pervasive. Employment discrimination law recognizes several protected categories. Among the 16 categories listed, Sex or Gender and Gender Orientation are pertinent to this paper.[9]Professor Volokh, in his excellent paper in the Georgetown Law Journal,[20] describes the fact that the law's vagueness increases its breath and makes it open to interpretation. He advises to stay wide of the unlawful zone and eliminate any possible offensive behavior and severe and pervasive practices to create a hostile or abusive environment at work. If an employer continues to question his attorney to describe specific potential consequences of violations of the law, Professor Volokh advises counsel to answer: “We won’t know until it gets to court.” That is exactly the potential fate of the surgeon who insists on abusing co-workers.A complaint to the governing body of the institution (hospital, medical center) leads to a hearing by a medical staff committee. Depending on the seriousness of the complaint, the resolution may be dismissal of the complaint or may include a number of remedial actions up to and including revocation of privileges. When that happens or when a suspension or abridgement of privileges is recommended, the case invariably will end up in court. It would be unusual to have operating room nurse abuse alone result in a penalty so severe that a report to the National Practitioner Data Bank and the State Board of Medical Examiners becomes mandatory. Any adverse decision about clinical privileges meets the mandatory reporting criteria in every state.[5,7] To result in privilege abridgment, or more, the physician would have to be considered a disruptive physician whose continued presence on the medical staff would interfere in quality health care delivery. Very few judges are likely to reverse that kind of decision.During my tenure as a Department Chair, President of the Medical Staff, and Chair of the Medical Board (Medical Executive Committee), and my many years of membership on the Executive Committee of the Board of Governors of the University Hospital, we had several instances dealing with impaired physicians and only one instance when a revocation of privileges was recommended because of disruptive behavior. The physician who came under review did not just abuse operating room nurses, but also engaged in hostile and threatening behavior in other areas of the institution.Most industries recognized some time ago that it is not a good business practice to use gender-specific names and terms which part of the workforce might find demeaning or offensive. Both I and Dr. Wille, as professional pilots, experienced this alternate terminology when we were directed to change the name of “cockpit” to “flight deck” and “stewardess” to “flight attendant”. It was only after the change in name was official that most of us recognized the potential problem which could be interpreted as contributing to the creation or maintenance of a hostile work environment.The First Amendment to the Constitution, adopted on December 15, 1789, simply states: Congress shall make no laws respecting the establishment of religion, or prohibiting the free exercise thereof, or abridging the freedom of speech, or of the press, or the right of the people peacefully to assemble, and to petition the government for regress of grievances. In the beginning, the First Amendment applied only to the federal governments, but in the 20th century the Supreme Court incorporated the Establishment Clause which made the amendment apply to the states as well.[15–18]It is the First Amendment freedom of speech clause which is used to defend most of the verbal harassment complaints which are the discussed in this paper.CONCLUSIONSThere are indeed potential risks and consequences of operating room nurse/colleagues abuse and these include violation of institutional and medical staff bylaws and violations of Title VII of the Civil Rights Act of 1964 with potential monetary awards which are not covered by most malpractice carriers. If the awards include punitive damages, they are designed to punish and are not recoverable from any insurance held by the defendant.Finally, for those surgeons who have a self-value far in excess of what any nurse has, it is worth to consider the following as a valuable lesson of what the world thinks of nurses: On the retirement of Lieutenant General Eric B. Schoomaker, MD, PhD, as the US Army Surgeon General, President Obama nominated and the US Senate confirmed the appointment of Major General Patricia D. Horoho as the US Army Surgeon General. General Horoho served as the Commanding Officer of the Army Nurse Corps and Assistant Surgeon General prior to be given the Army Medical Command. On December 5, 2011, General Raymond T. Ordierno, the Army Chief of Staff, promoted Major General Horoho to Lieutenant General and administered the oath to swear her in as the Army's Chief Medical Officer. General Horoho is the first woman and the first nurse to serve as the Commanding Officer of the Medical Corps. Think about that the next time you decide to abuse a nurse or a woman colleague.[2]FootnotesDisclaimer: The authors of this paper have received no outside funding and have nothing to disclose.Available FREE in open access from: http://www.surgicalneurologyint.com/text.asp?2012/3/4/167/98577REFERENCES1. Areeda PE. The Socratic Method. Harv Law Rev. 1996;109:911–22.2. Army News Service. 1996;109:911–922.3. Benson HH. Socratic Wisdom: The Model of Knowledge in Plato's Early Dialogues. New York: Oxford University Press; 2000. pp. ix–292.4. Federal Laws Prohibiting Job Discrimination: EEOP/Civil Service Reform Act of 1978 (CSRA) Office of Personnel Management (OPM) Office of Special Councel (OSC) Merit System Protection Board (MSPB)5. Gross JC. Article Regarding Disruptive Physicians. [Last accessed on 2012 Feb 15]. Available from: http://www.medical-peer-review.com/Articles/Article-Regarding-Disruptive-Physicians.sh,2012 .6. Huhman H. How to Recognize Sexual Harassment in the Workplace. [Last accessed on 2012 Feb 15]. Available from:http://money.usnews.com/money/blogs/outside-voicescareers/2011/11/11 .7. McDonald O, Silbaugh B. Disruptive Physician Behavior. Quantia MD. 20118. Morris M, Fiske S. The New Face of Workplace Discrimination. [Last accessed on 2012 Feb 15]. Available from:http://www.forbes.com/2009/11/12/discriminination-workplace-prejudiceleadership-managers .9. OPM web site. [Last accessed on 2012 Feb 15]. Available from:http://www.opm.gov/er/address2/guide01.htm , http://www.osc.gov/ , http://www.mspb.gov/10. Psych Central News Editor. Gender Discrimination in the Workplace. [Last accessed on 2012 Feb 15]. Available from:http://psychcentral.com/news/2009/10/09/gender-discrimination-in-theworkplace/8868.html .11. Rowe M. Saturn's Rings: Graduate and Professional Education of Women, American Association of University Women. 197412. Rowe M, Bendersky C. Workplace to Society. New York: Cornell University Press; 2001. Workplace Justice, Zero Tolerance and Zero Barriers.13. State of California: AB 1825, June 27, 2003.14. US Equal Employment Opportunity Commission: Sexual Harassment. 2003 Jun 27;15. United States Supreme Court: Burlington Industries v. Ellerth, 524 U.S. 199816. US Supreme Court: Board of Education of Kiryas Joel Village School District v. Grumet, 512 U.S. 687. 199417. US Supreme Court: Everson v. Board of Education. 194718. US Supreme Court: Faragher v. City of Boca Raton, U.S. 755. 199819. Volokh E. Freedom of Speech vs. Workplace Harassment Law–A Big Free Speech Win in the Ninth Circuit. [Last accessed on 2012 Feb 15]. Available from: http://www.huffingtonpost.com/eugene-volokh/freedom-of-speech-vs-work_b_584017.html .20. Volokh E. What Speech Does “Hostile Work Environment” Harassment Law Restrict? Georgetown Law J. 1997;85:627.

Here is the all process:Establishing a Business in TurkeyOverviewTurkey’s FDI Law is based on the principle of equal treatment, allowing international investors to have the same rights and liabilities as local investors.The conditions for setting up a business and share transfer are the same as those applied to local investors. International investors may establish any form of company set out in the Turkish Commercial Code (TCC), which offers a corporate governance approach that meets international standards, fosters private equity and public offering activities, creates transparency in managing operations, and aligns the Turkish business environment with EU legislation as well as with the EU accession process.Company Types under TCC and Alternative FormsThere are corporate and non-corporate forms for companies under the TCC, which states that companies may be established under the following types:a. Corporate forms* Joint Stock Company (JSC)* Limited Liability Company (LLC)* Cooperative CompanyAlthough some financial thresholds (i.e., minimum capital) and organs differ from each other, the procedure to be followed for establishing a JSC or an LLC are the same.b. Non-corporate forms* Collective Company* Commandite CompanyAlthough companies may be established according to these five different types, JSC and LLC are the most common types chosen both in the global economy and Turkey.In addition to these types of companies, branches and liaison offices may also be considered as two further alternatives when setting up a business in Turkey. However, branches and liaison offices are not considered to be legal entities.Establishing a CompanyWhen establishing a company in Turkey, one needs to adhere to the following rules and regulations:c. Submit the memorandum and articles of association online at MERSISPursuant to the Trade Registry Regulation, trade registration transactions must be fulfilled through MERSIS (Central Registry Record System).MERSIS is a central information system for carrying out commercial registry processes and storing commercial registry data electronically on a regular basis. A unique number is given to legal entities that are actively involved in business. Online establishment of new companies is possible on MERSIS, and already-established companies may operate through the system after the transfer of their records.d. Execute and notarize company documentsThe following documents are required for registry application at the relevant Trade Registry Office:* Notarized articles of association (four copies, one original)* In case the foreign partner is a real person, the required documents are:o For each real person shareholder, two copies of their passports* In case the foreign partner is a legal entity, the required documents are:o The Certificate of Activity of the legal entity designated as the shareholder issued by the relevant authority in the investor’s country. The certificate must bear information regarding the current status and signatories of the company.o Resolution(s) of competent corporate organ of legal entity shareholder(s) authorizing the establishment; if there will be any specific condition for the prospective company to be incorporated (name of the company, field of activity, etc.) it must be stated in the resolution for the sake of clarity.o In case a legal entity is going to be appointed as a member in the board of directors of the prospective company to be incorporated, the name of the real person who will act in the name of the legal entity and the legal entity board member’s appointment must be stated within the same or with a separate resolution for the sake of clarity.o If the process is going to be followed by proxy, a notarized copy of a power of attorney authorizing the attorneys who will follow up the application before the competent Trade Registry Office and other official authorities in order to proceed with the application (where applicable).* Notarized signature declarations (two copies)* Notarized identity cards of the company managers (one copy)It should be noted that, except the first item above, all the necessary documents that will be issued and executed outside Turkey must be notarized and apostilled or alternatively ratified by the Turkish consulate where they are issued. The original executed, notarized, and apostilled documents must be officially translated and notarized by a Turkish notary.e. Obtain potential tax identity numberA potential tax identity number for the company, non-Turkish shareholders, and non-Turkish board members of the company, must be obtained from the relevant tax office. This potential tax identity number is necessary for opening a bank account in order to deposit the capital of the company to be incorporated.The documents required by the tax office are as follows:* Petition requesting registration* Notarized articles of association (one original)* Copy of the tenancy contract showing the registered address for the company* If the process is going to be followed by proxy, a power of attorney must be issued specifically showing the authority to act on behalf of the company before the tax authority in order to obtain a tax identity number or potential tax identity numberf. Deposit a percentage of capital to the account of the Competition AuthorityOriginal of bank receipt (from Halk Bank, Ankara corporate branch) indicating that the 0.04 percent of the capital has been deposited to the account of the Competition Authority at the Central Bank of the Republic of Turkey (CBRT) or a public bank, or the EFT receipt signed and stamped “collected” (account no: 80000011 - IBAN no: TR40 0001 2009 4520 0080 0000 11), which shows an amount equal to 0.04 percent of the company’s capital has been paid to the account of the Competition Authority.g. Deposit at least 25 percent of the startup capital in a bank and obtain proof thereof25 percent of the share capital must be paid in prior to the new company registration. The remaining 75 percent of the subscribed share capital must be paid within two years. Alternatively, the capital may be fully paid prior to registration.h. Apply for registration at the Trade Registry OfficePursuant to gathering the following documents, founders may apply for registration:* Petition requesting registration* Four copies of incorporation notification form* Four copies of the notarized articles of association (one original)* Bank deposit receipt with respect to the payment made to the bank account of the Competition Authority (0.04 percent of the company's share capital)* For each person authorized to represent the founders of the limited liability company, two copies of the signature declarations* Founders' declaration (one original)* Chamber of Commerce registration form (two different forms for two different shareholder types: real person shareholder or legal entity shareholder)* The written statement of non-shareholder members of board of directors that states acknowledgement of this duty* Bank certificate of the paid-in minimum capital deposit (at least 25 percent of subscribed capital). If there will be any capital contribution in kind:o The expert report regarding the capital in kindo The statement of the relevant registry indicating there is no limitation on that capital in kindo The document indicating the annotations have been done to relevant registries regarding the capital in kindo The written agreements between founders, other persons, and the founding company regarding the foundation of the companyFollowing completion of the registration phase before the Trade Registry Office, the Trade Registry Office notifies the relevant tax office and the Social Security Institution ex-officio regarding the incorporation of the company. The Trade Registry Office arranges for an announcement in the Commercial Registry Gazette within approximately 10 days of the company registration. A tax registration certificate must be obtained from the local tax office soon after the Trade Registry Office notifies the local tax office.A social security number for the company must be obtained from the relevant Social Security Institution. For the employees, a separate application has to be made following the registration of the company with the Social Security Institution.i. Certify the legal books by a notary publicThe founders must certify legal books the day they register the company with the Trade Registry Office. The notary public must notify the tax office about the commercial book certification.* Journal* Ledger* Inventory book* Share ledger* Manager's meeting minutes book* General assembly meeting minutes bookj. Follow up with the tax office on the Trade Registry Office’s company establishment notificationThe Trade Registry Office notifies the tax office and the Social Security Institution of the company’s incorporation. A tax officer comes to the company headquarters to prepare a determination report. There must be at least one authorized signature in the determination report. Trade Registry Officers send the company establishment form, which includes the tax number notification, to the tax office.Issuance of signature circular:After the company has been registered before the Trade Registry the signatories of the company must issue a signature circular.Branch Office* No shareholder* Not an independent legal entity. Its duration is limited to the duration of the parent company* No capital requirement, however, it would be wise to allocate a budget for the operations of a branch office* A branch office may be incorporated only for the same purposes as those of the parent company* Repatriation of branch profit is allowed. The branch profit transferred to the headquarters is subject to dividend withholding tax at a rate of 15 percent, which may be reduced by Double Taxation Prevention TreatiesGetting registered at the Trade Registry OfficeAn application with the following documents must be submitted to the relevant Trade Registry Office for the registration of a branch:* Petition (must be signed either by an authorized signatory under the company seal or by proxy; if signed by the latter, then the original or the notarized copy of the power of attorney must be attached to the petition)* The resolution of the competent organ of the parent company to open a branch* A certified original copy of the parent company’s articles of association* Certificate of Activity of the parent company or any equivalent documentation that sets forth registration and current status of the parent company* A power of attorney granted by the parent company in favor of its resident representative, assigning full representation and accountability* Five copies of the Establishment Declaration Form (the related fields must be filled and signed by the authorized person)* Two copies of the power of attorney stating the representative in Turkey* If the branch representative is a Turkish national, a notarized copy of his/her ID card. If not, a notarized copy of the authorized representative’s passport translated into Turkish* Two copies of the signature declarations of the branch representative under the branch title* A letter of commitment (signed by authorized person)* A Chamber Registry Declaration Form Statement to be obtained from the Trade Registry Office (including photographs of the branch representatives)It should be noted that all the necessary documents that will be issued and executed outside Turkey must be notarized and apostilled or alternatively ratified by the Turkish consulate where they are issued. The original executed, notarized, and apostilled documents must be officially translated and notarized by a Turkish notary.Liaison Office* Main activity is to conduct market research and feasibility studies and to oversee investment opportunities in the Turkish market on behalf of the parent company* Not allowed to carry out any commercial activity* Required to obtain permit from the Ministry of Economy, General Directorate of Incentive Implementation and Foreign Investment* The condition of being operational for at least one year might be sought for permit* The initial permit is issued for three years and can be extended depending on the activities in the past three years and the future plans of the parent company* Applications of international investors to establish liaison offices to operate in sectors that are subject to special legislation, such as money and capital markets, and insurance, etc., are assessed by the relevant authoritiesPermit from Ministry of EconomyThe documents required by the Ministry of Economy for establishing a liaison office in Turkey are as follows:* Application form* The Letter of Commitment indicating the liaison office’s field of activity, a written statement that the liaison office will not carry out commercial activities, and the authorization document of the parent company official who signed the letter* The Certificate of Activity of the parent company* Activity report or balance sheet and income statement of the parent company* The certificate of authority issued in the name of the person/persons who is/are appointed to carry out the operations of the liaison office* The power of attorney in case another person will carry out the establishment transactions of the liaison officeIt should be noted that all the necessary documents issued and executed outside Turkey must be notarized and apostilled or alternatively ratified by the Turkish consulate where they are issued. The original executed, notarized and apostilled documents must be officially translated and notarized by a Turkish notary.http://www.invest.gov.tr/en-US/investmentguide/investorsguide/Pages/EstablishingABusinessInTR.aspx