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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.

Richard Cant
Dezan Shira & Associates
Richard Cant is an Australian solicitor and consultant at Dezan Shira & Associates with over 20 years’ experience specializing in international taxes and foreign direct investment practices in China and Asia (his last 10 years has been spent working in China). 


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.

Lee Curthoys
Lee Curthoys is the Direct Tax Advisory Lead at Radius. He has over nine years’ experience in the field, including expertise in international tax planning, corporate income tax, transfer pricing, and indirect tax. Based in the United Kingdom, he is qualified with the Institute of Chartered Accountants.

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
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.

Keith Rodgers
Webster Buchanan Research
Keith Rodgers is co-founder of Webster Buchanan Research, a market research and consulting company specializing in multi-country payroll. He is an active contributor to GPMI and APA publications. Visit for more information.


Kira Rubiano
Kira Rubiano is the Senior Manager of Partnerships in Europe and Asia Pac for Celergo Global Payroll. Kira manages 100+ global partnerships, which include all local partners. In addition, she is Celergo’s internal resource for all payroll knowledge in the Europe and Asia Pac regions.

Sarona-Lee Wilde, CPP, PCP
Portland Community College
Sarona-Lee Wilde, CPP, PCP, is the Payroll Manager for Portland Community College, and has been the recipient of an American Payroll Association Meritorious Service Award in 2000 and an APA Special Recognition Award. She has also served on the APA’s Certification Board, Fundamental Payroll Certification Committee, and more.

Deborah Williams
TMF Group
Deborah Williams is Head of Global Business Services at TMF Group. She developed her expertise in HR and payroll over 25 years, starting as a payroll business analyst. Deborah has created, modernized, restructured, and standardized HR business processes worldwide, streamlining operational delivery for single and multiple clients. 

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.