Global Payroll is published by the Global Payroll Management Institute (GPMI), Inc., 1601 18th Street NW, Washington, DC 20009, Tel: 202-232-6888, with the cooperation of the American Payroll Association. Global Payroll is published as GPMI’s official publication. Global Payroll serves global payroll management by providing education in conjunction with the opportunity to exchange ideas with payroll and its related business functions as applied on a global basis. Global Payroll is designed to provide authoritative information in regard to the subject matter covered. It is provided with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional services. If legal advice or other expert assistance is required, the services of a competent professional person should be sought. From the Declaration of Principles jointly adopted by a Committee of the American Bar Association and a Committee of Publishers. Copyright 2017 Global Payroll Management Institute. No part of this magazine may be reproduced or transmitted in any format or by any means whatsoever without the express written permission of the Global Payroll Management Institute. All rights reserved.