Our Team
Charles "Chuck” E. Heyde, Jr., C.P.A.
International Tax/Compliance Partner
Chuck is in charge of the International Tax/Compliance Services for GEMMS. Prior to co-founding GEMMS, he was a Manager at two of the "Big 5" accounting firms. Chuck has worked in the Public Accounting arena for approximately 20 years. He began working in Public Accounting in January of 1994 in a small local accounting firm where he performed audits, reviews, compilations, and prepared returns for corporations, partnerships, s-corporations, fiduciaries, and high net worth individuals.
After receiving the Bachelors of Business Administration Degree from Georgia State University in December of 1995, Chuck moved into the expatriate arena with a Big Five Public Accounting firm in Atlanta and has worked at various Big Five Accounting firms ever since. During this time Chuck developed an extensive international tax and payroll expertise.
Chuck obtained his Certified Public Accountant designation in June of 1999.
Chuck has substantial experience working with international companies, advising on matters such as the following:
- General international assignment policy implementation
- Assignment cost projections
- International social security issues
- International payroll issues and management
- U.S. individual tax planning issues
- Technical filing positions for return preparation
Additionally, Chuck has:
- Served as the International Payroll Manager for several months for a large telecommunications company until a suitable replacement was found.
- Served as technical liaison in identifying and implementing policies and procedures for the tax compliance processing one of the largest "Big 4" accounting firms.
- Served as technical liaison in developing the web based IHR / Compliance tracking tool for one the largest "Big 4" accounting firms.
- Created several tax and payroll technical calculation tools in the Microsoft Excel program for sale to clients and for internal use.
- Taught and assisted teaching internal and external training sessions on payroll and tax technical issues and other "in-house” tools.
Chuck Heyde is a Certified Acceptance Agent and thusly can assist you directly in obtaining your Individual Tax Payer Identification Number (ITIN).
Fax – (678) 625-7642
Mobile – (678) 613-4347
Chuck.Heyde@GEMMS.us
James D. Smith
International Human Resource Partner
James Smith is in charge of International Human Resource (IHR) Services for GEMMS. In this role, James oversees and provides international human resource, tax, and payroll consulting and outsourcing services. He works with companies to assess, develop and establish international human resource programs, structures, processes and policies.
Prior to co-founding GEMMS, James was a Manager at one of the "Big 5" accounting firms. During his tenure, James worked on a broad range of clients. James was loaned out to a large telecommunication client for a period of nine months to: establish international HR processes & procedures, creation of an international assignment policy, identify cost reduction opportunities, and assist in the day to day management of the Americas region. Upon completion of that assignment, he returned to the Atlanta office to manage the firm's 11th largest worldwide expatriate tax engagement for one of the "Big 5" accounting firms.
Prior to that, James was employed at ORC, the world largest provider of international data. He has significant in-depth experience in the area of international tax, compensation and human resources. His experiences include consulting in all of the following areas:
- Policy and program development and implementation
- Cross-border tax planning, including development and implementation of tax-effective compensation strategies
- Planning for and preparation of assignee returns
- Management of outsourcing engagements
James D. Smith earned a Masters of Business Administration, with a major in international Business, in 1997. He is also a graduate of Emory University (B.A. Economics & History, 1992). James has worked on international assignee issues since 1997. James is a member of the Society of Human Resources Management (SHRM) and the Institute of International Human Resources. He has spoken at numerous international human resource conferences, including ORC sponsored roundtables, symposiums, and training seminars as well as periodic regional roundtables sponsored by Big Five accounting firms.
Mobile – (678) 592-7813
James.Smith@GEMMS.us
Jennifer M. Chapman
International Payroll Partner
Jennifer Chapman is in charge of the International Payroll Services for GEMMS. Prior to joining GEMMS, she was a Senior Manager at two of the "Big 5" accounting firms. Jennifer has over eleven years in the payroll/employment tax area, specializing in administration of payroll for international assignees. She spent several years as the Payroll Supervisor for a Fortune 500 Company.
Jennifer has experience with all aspects of payroll consulting, including the following:
- Administration of international payroll, including the implementation of hypothetical tax, split payrolls and the tax equalization process
- US federal and state employment tax compliance issues for compensation and benefit components, including taxability and reporting issues (gross-to-net calculations)
- Payroll systems processes and conversions, including interaction with third party providers
- Successor rules and planning for mergers and acquisitions
- Effective planning for planned downsizing
- Payroll process re-engineering
- Employee/independent contractor issues.
Mobile – (704) 877-8150
Jennifer.Chapman@GEMMS.us
Andrew (Andy) D. Burtenshaw
International Human Resource Partner
Andy is in charge of the UK Shared Services Center for GEMMS. In this role, Andy oversees and provides expatriate and local national human resource management as well as payroll consulting and outsourcing services for the European and Asia-Pacific markets.
Prior to coming to GEMMS, Andy had worked in the human resource field for over 16 years with the last eleven focusing strictly on international and expatriate issues. Andy has experience in supporting business operations around the world issues for a number of international companies.
At National Power (now International Power), he produced their initial international assignment policy and procedures together with a competencies framework for international operations. He led the establishment of new businesses around the world and worked on the Hub River Power Project – the first privately funded power project in Pakistan.
Andy gained further experience of managing expatriate populations and support vendors, while at Lucas Varity (now TRW Inc) and Concert Communications. At Concert, Andy lead the development of the new assignment policies and through its introduction and use, was able to deliver cost savings of $15 million to the business over a 12 month period. He also managed the unwinding of the expatriate population, when the Company was closed.
His experiences include all the following areas:
- Policy and program development, implementation and operation
- Human resource management of business start-ups in new countries and due diligence of existing operations
- International recruitment and performance management li>Management of large worldwide expatriate populations
Andy.Burtenshaw@GEMMS.us
