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Meet the Contributors

Read about the subject-matter experts who made this issue possible.


Janelle Barlow, Ph.D.
Janelle Barlow, Ph.D., is a businesswoman, author, media spokesperson, keynote speaker, and seminar leader with more than 30 years of experience in the global marketplace. She is President and Owner of TMI US and TACK-USA, both partners with a multi-national global training and consulting firm.
Paul Bartlett
Paul Bartlett is CEO of CloudPay, a global payroll and payments solution for multinational organizations. Bartlett has deep experience helping companies improve the efficiency and scalability of their operations using technology and services. As CEO, Bartlett spearheads corporate innovation and product development initiatives focused on automating client workflows and minimizing manual practices.
Kerry Cole 
American Payroll Association
Kerry Cole is a writer and editor for the American Payroll Association and for the Global Payroll Management Institute. He has more than 25 years of experience in journalism and corporate communications.
Thomas R. Fox
Red Flag Group
Thomas R. Fox is the Compliance Ambassador for the Red Flag Group. He is one of the country’s leading experts on Foreign Corrupt Practices Act (FCPA) compliance, risk management, and compliance generally, authoring many international books and speaking across the globe on compliance programs. Tom has a blog, The FCPA Compliance and Ethics Blog, and five podcasts.
Carolyn Gould, CPP, SHRM-SCP, SPHR, GPHR
Carolyn Gould, CPP, SHRM-SCP, SPHR, GPHR, is a principal with PricewaterhouseCoopers (PwC) US within its Employment Tax practice. She is the U.S. practice leader for PwC's Global Payroll Consulting and Processing Services practice responsible for providing payroll consulting services and managing payroll outsourcing services. Carolyn consults with companies on their global payroll compliance.

David Leboff, CPA
Expaticore Services, LLC
David Leboff, CPA, is the President of Expaticore Services, LLC, a global payroll solutions provider based in New York. David has 30 years of experience in international human resources and expatriate program management. In 2002, he formed Expaticore to serve organizations of all sizes seeking support with their global mobility policies and programs.

Frank J. Mendelson
Publishing Resources, Inc.
Frank J. Mendelson is an Acquisitions Editor for the Global Payroll Management Institute. He has been working with the American Payroll Association since 2009 as an editor for PAYTECH magazine, and has presented workshops at the Annual Congress on effective communication.
Dexter Richardson
Coty Inc.
Dexter Richardson worked with Expaticore as a Global Payroll Specialist for two years before joining Coty, Inc., as a Global Payroll Specialist in July 2016.
Max van der Klis-Busink
Crocs Europe BV
Max van der Klis-Busink is the Payroll Manager Europe of Crocs Europe BV. He has nearly 10 years of experience in the managing of and advising of international payrolls and expatriates. Max has developed a best practice method on being in control of international payroll and aligning payroll strategies with the overall tax and business strategy of organizations. He specializes in building payroll functions that continue to adapt to ever-changing business needs. He shares insightful information on his website
Elaine Young
Elaine Young is an Advisory Manager at Radius. Fluent in English and Cantonese, she specializes in international tax, including entity establishment, corporate structuring, and transfer pricing. She has deep knowledge of the tax systems of the Asia Pacific region, including tax legislation in Singapore, where she is based.
Michael Zakhary
Michael Zakhary is the Operations Team Lead at Expaticore, a leading provider of Expatriate and global payroll solutions. Michael has over 10 years of experience in global payroll operations and international human resources.