Legal Process Outsourcing (LPO)

Prof. William H. Byrnes, IV Page 1 of 12
Walter H. & Dorothy B. Diamond International Tax & Financial Services Program
2121 San Diego Ave. San Diego, California 92110
T +1 (619) 297-9700 F +1 (619) 374-6957
I: http://www.llmprogram.org - www.tjsl.edu
Legal Process/Service Outsourcing
India
Florida Bar Association
November 14, 2008
Prof. William H. Byrnes, IV
As. Dean, Thomas Jefferson School of Law
D +1 (619) 297-9700 ext. 6955 C +1 (786) 271-5202
Email wbyrnes@tjsl.edu

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1. Introduction
These lecture notes present an overview of issues related to the discussion of today’s panels
regarding legal process / service outsourcing to India. My particular discussion topic is intended
to focus upon our groundbreaking technology and pedagogical developments for educating your
Indian legal process outsourcing workforce, for which I will refer to my power-point slides. Finally,
time allowing, I will discuss two tax issues mentioned below, those being (1) India source based
taxation / permanent establishment considerations, and (2) transfer pricing considerations. Each
of the other issues will be addressed thoroughly by the relevant subject matter expert chosen by
our distinguished Florida Bar conference chair Rahul Ranadive.
I have provided citations to relevant sources that you may jump start your research for legal
process outsourcing for India. Please contact me if you require more detailed suggested
resources to continue you research.
2. Background Relevant to Legal Process Outsourcing Presentation
In 1994-95, William H. Byrnes, IV, was a senior consultant for a significant non-resident Indian
acquisition of an India manufacturer, requiring leveraging of the Mauritius double tax agreement
and working with Mauritius and Indian tax and exchange control authorities. In 1996, Prof.
Byrnes outsourced to India a substantial text capture project in agreement with Kluwer Law
International for the creation of HTML hyperlinked online materials for a law program. Since
1995, Professor Byrnes has spoken numerous times in India at conferences and trainings held by
organizations such as the Bombay Management Association and for Bangalore’s charted
accountants. Last year he was invited to address the All India Federation of Tax Practitioner on
legal education for Indian tax process outsourcing. He co-authored the Indian chapter for Oxford
University Press/IBLS in its 2009 forthcoming treatise: E-COMMERCE TAXATION.
Prior to his tenured academic career, Prof. Byrnes was a senior manager then associate director,
international tax, Coopers and Lybrand (South Africa), which subsequently amalgamated into
Price Waterhouse. His primary clients at Coopers & Lybrand were FORBES 1000 MNEs and
also private banks, insurance companies, technology companies, and company service
providers, including HSBC PLC, Comparex (Persetel-QData), and Commercial Union. He
sourced multinational structuring and investment projects, completing the work cost effectively for
the clients via competently educated South African advisors. Since 1992 he has practiced law,
consulted and taught in Asia, Europe, Africa and The Americas.
Currently, Professor Byrnes is working with Thomas Jefferson School of Law to establish a roll
out for India of the www.barsecrets.com bar preparation program and the Summit legal
knowledge acquisition and performance system developed via the neuro-learning research and
empirical studies of world renown learning psychologists and lawyers Dr. Dennis Saccuzzo and
Dr. Nancy Johnson.
Professor Byrnes has been employed as a consultant to a number of governments on their fiscal
policy, including South Africa, Botswana, The United Kingdom, The British Virgin Islands, The
Turks and Caicos Islands, Anguilla and Montserrat. He is the primary author and team leader of
the 900-page UK commissioned REPORT ON THE ECONOMIC, SOCIO-ECONOMIC, AND REGULATORY
IMPACT OF THE TAX SAVINGS DIRECTIVE AND EU CODE OF CONDUCT ON BUSINESS TAXATION UPON
SELECTED OFFSHORE FINANCIAL CENTERS as well as a COMPETITIVENESS REPORT FOR SELECTED
OFFSHORE FINANCIAL CENTERS. Most recently, the Bureau of Labor Statistics, Department of
Labor (USA), consulted Prof. Byrnes about the impact of the constricted financial markets upon a
five year outlook for employment in financial services.

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Besides co-authoring and editing several course books published in cooperation with Kluwer Law
International for the Walter H. & Dorothy B. Diamond graduate program, such as PRINCIPLES OF
INTERNATIONAL TAXATION, TAX TREATIES, and also OFFSHORE FINANCIAL CENTERS, he is an co-
author for INTERNATIONAL TRUST/ COMPANY LAWS & WEALTH MANAGEMENT (Kluwer Law
International) as well as ANTI MONEY LAUNDERING, FINANCIAL CRIMES, COMPLIANCE & ASSET
RECOVERY (forthcoming Wolters Kluwer Financial Services). His textbook PRINCIPLES OF
INTERNATIONAL TAXATION published through Central Law Training (Wilmington PLC) is used by the
12,000 member Society of Trust and Estate Practitioners for its diploma course.
He is the revisions co-author for TAX AND TRADE BRIEFS (Matthew Bender), TAX HAVENS OF THE
WORLD (Matthew Bender) as well as TAX TREATY WITHHOLDING GUIDE (Matthew Bender), all
available through LexisNexis. Moreover, he co-authored the book TAX REFORM FOR SOUTH
AFRICA and served as Managing Editor of the EXCHANGE CONTROL ENCYCLOPAEDIA, which was
amalgamated into Butterworths’ EXCHANGE CONTROL ENCYCLOPAEDIA.
For Thomson-West, he is a revisions author for MERTENS, including Nonresident Aliens & Foreign
Corps (Mertens, no. 45), and a co-author for Claims for Refund (Mertens, no. 58), Income Tax
Returns and Disclosure (Mertens, no. 47) and Alimony and Divorce (Mertens, no. 31A), all
available through Westlaw. He is also the revisions author for the US Chapter for INTERNATIONAL
TAX SYSTEMS AND PLANNING TECHNIQUES available on Checkpoint.
In 1996, Prof. Byrnes pioneered real time online post graduate legal education, evolving from his
correspondence and residential lectures. In 1998, an ABA accredited law school received
acquiescence to host the online program. In 2005, Prof. Byrnes received tenure and full
professor status at St. Thomas University School of Law (Miami), as well as his peers electing
him Chairman of the Graduate Programs Committee of the American Association of Law Schools.
In 2007, he was appointed Assistant Dean at Thomas Jefferson School of Law in San Diego.
3. Economic Comparison: BPO and LPO Growth
Fees in India generated from USA sourced legal services are estimated to increase to $640
million within the next two years, employing 32,000 legal staff (from $146 million employing 7,500
in 2006, and only $80 million in 2005).1
In the past three years, legal outsourcing revenue has
grown approximately 60% annually.2
From just 2006 to 2007, growth of US companies
outsourcing legal services to India increased from 37% to 51%.3
By 2015 Forrester Research
projects $4 billion in legal services outsourced to India.
By contrasting example, this year India’s IT outsourcing revenues reached $64 billion, growing
33%, and breached the two million employment level.4
As Indian has accomplished phenomenal
growth since 1994 with its BPO information technology sector, so it is likely to in the BPO legal
services sector though as a much faster pace.
1
Offshoring Legal Services to India: an Update (Market Research Report), Valuenotes Database
Pvt. Ltd., July 2007 and Legal Outsourcing to India is Growing, but Still Confronts Fundamental
Challenges, Anthony Lin, New York Law Journal, January 2008. – see Mittal - NASSCOM
2
U.S. Legal Work Booms in India, Rama Lakshmi, Washington Post Foreign Service, May 11,
2008.
3
India Lures Corporate Outsourcing, Jonathan Hill, Law Technology News; October 14, 2008.
4
Indian IT-BPO Industry Factsheet, NASSCOM, August 2008 (available at
http://www.nasscom.in/Nasscom/templates/NormalPage.aspx?id=53615).

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4. Conditioning Drivers for LPO Growth
4.1 Litigation Costs
For medium size businesses, legal fees as a percentage of income are growing. In 2007
electronic data discovery expenditures increased 43% to $2.7 billion and are projected to reach
$4.6 billion by 2010.5
A recent Fulbright & Jaworski client study found that approximately 10% of
the clients responding reported legal fees represented about 5% of the company's gross annual
revenues.6
4.2 Compliance Costs
4.2.1 The Regulatory Environment7
For the past several years, the US banking industry and its legal/audit counsel has focused on
regulatory issues, such as the corporate governance provisions of the Sarbanes-Oxley Act
(enacted in 2002) and the banking-related parts of the USA Patriot Act (enacted in 2001). These
provisions are having a bottom line impact in terms of increasing expenditure resulting primarily
from increased staffing and technology. The provisions of the USA Patriot Act require increasing
investments in technology (though many in the industry have questioned the effectiveness of
these investments in preventing the funding of terrorist groups or activities) and staff hours that
smaller community banks have contended impact them disproportionately.
4.2.2 Increasing Compliance Costs
Senior banking management perceives rising and unpredictable compliance costs that undermine
US global competitiveness as the most significant threats to the future growth of banking.8
The
cost of AML compliance increased around 58% globally but 71% in North America between 2004
and 2007.9
A 2005 survey of Florida, in particular Miami, banks engaged in international banking estimated
the staffing cost of AML compliance at nearly $25 million. The study concluded that compliance
costs are not uniform across institutions, even after making adjustment for size.10
Banks
estimate that training costs and transaction monitoring will require the largest investment of all
AML activities.
Larger institutions (measured in terms of deposits) typically devote more resources and spend
more on compliance than smaller ones, of course, but the compliance burden does not rise
proportionately with size. That is, survey data indicates that economies of scale in compliance
are present, and that compliance costs per dollar of deposits is greater for smaller institutions
than for larger ones.11
Even after the dramatic increases in compliance costs and regulatory
5
India Lures Corporate Outsourcing, Jonathan Hill, Law Technology News, October 14, 2008.
6
7
STANDARD AND POOR'S INDUSTRY SURVEYS: BANKING (Dec. 6, 2007).
8
The Washington Economics Group, THE ECONOMIC IMPACTS OF INTERNATIONAL BANKING IN
FLORIDA AND INDUSTRY SURVEY: 2005.
9
KPMG'S GLOBAL ANTI-MONEY LAUNDERING SURVEY 2007.
10
The Washington Economics Group, THE ECONOMIC IMPACTS OF INTERNATIONAL BANKING IN
FLORIDA AND INDUSTRY SURVEY: 2005.
11
The Washington Economics Group, The Economic Impacts of International Banking in Florida
and Industry Survey: 2005.

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complexity since 2001, the regulatory environment is likely to become increasingly challenging in
coming years.
In a 2006 Economist Intelligence Unit survey, international senior bank executives were asked
about the costs of compliance with government regulation. When asked what changes they
expected in the regulatory environment over the coming three to five year, over 91% stated that
they expected regulations affecting their institution to grow in complexity and breadth, 88% stated
that compliance with industry regulations will become more onerous, and 81% reported that they
expect penalties for non-compliance to increase in severity.12
As a result, the international banking industry in Florida has been characterized by consolidation
and contraction since 2000. The number of foreign bank agencies operating in Florida fell from
38 in 2000 to 31 in 2005.13
There were 10 Edge Act banks operating in Florida in 2000, but only
7 in 2005. The number of international banking employees (in foreign agencies, Edge Acts and
the international divisions of domestic banks chartered in Florida) declined from 4,660 in 2000 to
3,027 in 2005.
Based on a survey of banks significantly engaged in international banking Florida International
Bankers Association (FIBA) was able to estimate the Florida international bankers staffing cost
for 271 full-time employees of anti-terrorism/anti-money laundering compliance at nearly $25
million in 2005. 14
The average survey respondents indicated that it devoted 2.9 FTE
employment positions to BSA/AML compliance in 2002 versus 6.8 FTE positions in 2005. The
number of full-time employees devoted to compliance represented 9% of the workforce in 2005.
Staff resources devoted to compliance increased by 160% between 2002 and 2005.
4.3 Document Review & Customization Costs
In 2003, a legal forms publisher, Socrates Media, reduced the cost for a fifty state customized
residential lease from approximately $400,000 to $45,000 via the Hyderabad company QuisLex.
15
A company’s legal department can reduce its document review costs from $7 to $10 per page in
the US to approximately $1 per page with Indian counsel.
16
Whereas New York associates
undertaking document review may earn a $160,000 base annually, similarly reviewing Indian
associates earn less than $10,000.
17
Contrast the annual increase of labor supply of 200,000
Indian law graduates (of a 1.2 billion population) versed in the Common law to that of the USA,
being 50,000 for 300 million population.
A US legal secretary’s average hourly cost is $63 under the realistic conditions of 80% annual
time utilization ($50 if 100% hourly utilization) based upon an $85,000 annual employee cost
including salary, benefits, and payroll tax.18
That of the New York associate will be double. In
12
Economist Intelligence Unit, Bank Compliance: Controlling Risk and Improving Effectiveness
(2006)
13
In 2005, however, 7 of the 31 international banks had no deposits booked in Florida, while in
2000 only 2 of the 38 had zero deposits.
14
Note that these cost estimates only include manpower or staffing costs, and do not include
costs such as transaction monitoring software, possible IT investments and services, legal
counsel and similar support.
15
U.S. firms outsource legal services to India, Cynthia Cotts and Liane Kufchock, Bloomberg
News, August 21, 2007.
16
Pvt. Ltd., July 2007
17
18
Why and What Lawyers Should Consider Outsourcing, Ron Friedmann LLRX.com, Sept 1,
2008 (available at http://www.llrx.com/features/legaloutsourcingoptions.htm)

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2003, University of California (Berkeley) reported that whereas US paralegals and legal
assistants may average $18 hourly, the equivalent India positions earn between $6 and $8.19
5. Types of LPO Services
The legal services outsourced to India include: (1) secretarial including presentations, (2) legal
transcription, (3) legal publishing services, (4) document review including e-discovery, (5) legal
research, (6) business/market research, (7) litigation support, (8) contract drafting and review
services, (9) intellectual property, such as patent application and compliance, and (10)
administrative such as accounting and billing.20
6. Type of LPO Providers
The three categories of Indian outsource providers typically referred to are captive centers of
corporate legal departments, third party niche providers, and third party multiservice providers.21
7. List of LPO Providers
The website Prism Legal provides a vendor list of 111 firms providing outsourced legal service in
India and elsewhere for the US and UK markets.22
The Prism Legal list also includes
corporations and law firms leveraging legal offshore services, such as Dell, American Express,
Dupont, Puarolator Courier Inc., General Electric and Microsoft, as well as top law firms such as
Clifford Chance, Allen & Overy, Millbank Tweed, Jones Day, Kirkland & Ellis, White & Case; and
Chadbourne & Parke.23
8. Risk Management of Important Issues of LPO
The subject matter experts of the panels will address several important issues concerning
avoiding the sinkholes in the road to outsourcing.
8.1 Attorney Ethical Issues
In 2006 the New York City Bar Association published a formal opinion regarding the ethical
considerations of overseas legal outsourcing of services. The New York City Bar considered
19
Outsourcing the lawyers, Krysten Crawford, CNN/Money October 15, 2004; Outsourcing Legal
Services Abroad, K. William Gibson, Law Practice Magazine Volume 34 Number 5 July/August
2008 Issue Page 47.
20
Pvt. Ltd., July 2007. Also see Why and What Lawyers Should Consider Outsourcing, Ron
Friedmann LLRX.com, Sept 1, 2008 (available at
http://www.llrx.com/features/legaloutsourcingoptions.htm).
21
Contract with India: Legal outsourcing, Jim Middlemiss, Financial Post (Canada), April 25,
2008.
22
http://www.prismlegal.com/index.php?option=content&task=view&id=88&Itemid=70#Intro (last
visited October 30, 2008).
23
Also see Contract with India: Legal outsourcing, Jim Middlemiss, Financial Post (Canada), April
25, 2008; U.S. firms outsource legal services to India, Cynthia Cotts and Liane Kufchock,
Bloomberg News, August 21, 2007; and India Lures Corporate Outsourcing, Jonathan Hill, Law
Technology News, October 14, 2008.

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whether a New York lawyer may “ethically outsource legal support services overseas when the
person providing those services is (a) a foreign lawyer not admitted to practice in New York or in
any other U.S. jurisdiction or (b) a layperson?”24
That bar association concluded that a lawyer
may do so, upon meeting the following conditions (quoted from its opinion)25
:
(a) rigorously supervises the non-lawyer, so as to avoid aiding the non-lawyer in the
unauthorized practice of law and to ensure that the non-lawyer’s work contributes to the
lawyer’s competent representation of the client; (b) preserves the client’s confidences
and secrets when outsourcing; (c) … avoids conflicts of interest when outsourcing; (d)
bills for outsourcing appropriately; and (e) … obtains the client’s informed advance
consent to outsourcing.
Earlier this year, the Florida Bar Association addressed the same issue and it found no distinction
between hiring contract paralegals in the US and contract foreign (specifically Indian) attorneys
outside the US, concluding that contractual legal services do not aid the unlicensed practice of
law if the Florida law firm provides adequate supervision.
26
8.2 Security
The legal and operational issues that perhaps attracts the most attention, and deservedly so,
because of a few highly publicized cases, are privacy, confidentiality and the preservation of
privilege. These issues require a robust discussion of operational data security, institutional /
LPO governance, and employee security as well as quality control for processes and compliance
verification.
By example of addressing security concerns, outsourcing contracts mitigate the disclosure of
documents by mandating the LPO employees’ computers have Internet access limited.
27
Note
that in India anyone with access to customer records is free to sell the data, or use it for direct
marketing. However, pending legislation (the Personal Data Protection Bill, 2006) will if passed
protect data provided to the Government and private entities from being sold or used for direct
marketing.
8.3 Professional Indemnity
By example of addressing professional indemnity and security liability concerns for which the US
contracting source firm will inevitably be liable to its clients, LPO contracts may mandate
professional liability coverage written by US based insurers, with a certificate of coverage
provided annually.
28
Naturally, heightened insurance and compliance/verification will increases
the LPO firm’s operational costs, pressuring its margin and pricing.
8.4 Expertise Legacy
The subject matter experts of the panels will likely discuss the purported high attrition among US
24
The Association of the Bar of the City of New York Committee on Professional and Judicial
Ethics, Formal Opinion 2006-3, August 2006.
25
The Association of the Bar of the City of New York Committee on Professional and Judicial
Ethics, Formal Opinion 2006-3, August 2006.
26
Professional Ethics Of The Florida Bar (Opinion 07-2); January 18, 2008.
27
Legal Outsourcing to India Is Growing, but Still Confronts Fundamental Issues, Anthony Lin,
New York Law Journal, January 23, 2008.
28
Legal Outsourcing to India Is Growing, but Still Confronts Fundamental Issues, Anthony Lin,
New York Law Journal, January 23, 2008.

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contract attorney staffing versus the high retention, thus legacy experience, of Indian LPO
providers.
Moreover, LPO proponents state that Indian LPO multiservice providers may be leveraged by
their US counterparts to (1) reduce fixed staffing costs of associates and paralegals, (2) mitigate
the capital investment and IT operational costs necessary for purchasing, implementing, and
keeping abreast of, legal technology for document review, and (3) cross-fertilization obtained form
experience with multitudes of varying projects.29
8.5 Functional Equivalency & Education / Training
However, while India may have four times the amount of law graduates, are these graduates the
functional equivalent of a US associate? One of my colleagues poses the question that if the
Indian graduate attorney was the functional equivalent, then why doesn’t his and other firms, like
the technology industry, import Indian trained lawyers? While it is not uncommon for United
Kingdom trained solicitors to be employed by US firms, the same cannot be said of Indian
graduates.
Is the equivalency up to par with US paralegal training? How can a US firm verify
professionalism and level of expertise?
More importantly for the LPO industry, if components are missing in India’s legal education that
impact functional equivalency, what are these components and can these be effectively
transferred?
By example, many India law graduates do attend one-year Master of Laws in the United States.
Is the LL.M. necessary to rectify any (perceived) differences? Will staff’s passage of the
penultimate multistate bar examination, by example in Washington DC, New York or California,
provide Indian LPO firms competitive advantage to obtaining work, or disadvantage because the
(now US) attorney may command a higher wage?
Some LPO providers state that as long as a Indian based U.S.-trained lawyer oversees the Indian
staff, the work product will be of equivalent quality. May a US firm consider this supervision
sufficient for certain contracted skill sets, such as document review?
As a counterpoint to this equivalency issue, some LPO marketers state that Indian law graduates
are better, rather than equivalent, to their US associate counterparts, by example, because of
motivation.
8.6 Tax Issues
8.6.1 Attraction of Income Tax
An Indian resident's total income includes their worldwide income "from whatever source
derived." Thus, a resident's income need not be received in India to be subject to the income tax.
An Indian resident's total income includes income received in India, income "accruing or arising in
India," and income "accruing or arising outside India."
30
The total income of a person who is not
ordinarily resident in India does not include foreign source income unless the income is derived
from an Indian company.31
29
Why and What Lawyers Should Consider Outsourcing, Ron Friedmann LLRX.com, Sept 1,
2008 (available at http://www.llrx.com/features/legaloutsourcingoptions.htm).
30
Income Tax Act § 5(1).
31
Income Tax Act § 5(1) (flush language).

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The Indian government taxes some types of income based on the source of the income. Of
particular importance to users of LPO services is the source-based taxation of income from a
business connection in India. A nonresident's total income includes income received in India and
income "accruing or arising" in India.32
Income is deemed to accrue or arise in India when it
comes directly or indirectly from any business connection in India.33
Under Indian domestic tax law, some payments to nonresidents are subject to a non-final
withholding tax. Income from sources other than royalties are subject to withholding at the current
rates in force.34
Any person in India who has a business connection with a nonresident or from
whom the nonresident receives income directly or indirectly is considered to be an agent of the
nonresident.35
An agent is treated as a “representative assessee” of the nonresident and must
deduct the tax at the source and pay that amount to the Government.36
However, India does not
require withholding from remittances from a branch to a foreign parent.
8.6.2 Tax Treaty Protection
Under India's Double Taxation Avoidance Agreements (DTAA), the business profits of a
nonresident may only be taxed in India if the profits are attributable to a permanent establishment
in India. India's DTAAs are more similar to the U.N. Model Double Taxation Convention rather
than the OECD’s. The definition of "permanent establishment" (PE) under India's DTAAs is
generally consistent with the definition found in the UN Model Convention. Included in the
definition of PE is a person, other than an independent agent, who has the authority to, and does
habitually conclude contracts in the name of the nonresident person. Also included is a person
authorized to, and who habitually does, keep a stock of goods for the nonresident and regularly
delivers the goods on behalf of the nonresident.
37
Business income is taxable in India if the income is attributable to a permanent establishment in
India. A nonresident person may be taxed in India even if the nonresident does not have a
physical presence in India. For instance, the Income Tax Appellate Tribunal has held that
nonresident companies operating reservation systems servicing Indian residents are subject to
the income tax under Indian treaty law (and domestic law).38
India's domestic tax law applies to
nonresidents when the domestic tax law is more beneficial to the taxpayer.39
8.6.3 Recent Treaty Based Decision Impacting BPOs / Transfer Pricing Issue
In a landmark Supreme Court decision in summer of last year that impacted many captive LPO
providers, the Court substantively agreed with the conclusion of the 2006 Authority for Advance
Ruling’s determination that Morgan Stanley’s Indian BPO subsidiary constituted a permanent
establishment, though the Court’s and Authority’s analysis diverged.40
The Court’s analysis of
32
33
Income Tax Act § 9(1)(i).
34
Income Tax Act § 195(1) and. § 194(J).
35
Income Tax Act § 163(1)(b), (c).
36
Income Tax Act §§ 161, 190.
37
See e.g. Convention for the Avoidance of Double Taxation and the Prevention of Fiscal
Evasion with Respect to Taxes on Income, India-Austria, Nov. 8, 1999, India Income Tax
Department, art. 5.
38
Galileo International Inc. v. DCIT, ITA No. 1733/Del/2001; 2473 to 2475/Del/2000; 820 to
823/Del of 2005 (Nov. 30, 2007).
39
40
Civil Appeal No. 2914 of 2007 arising out of S.L.P. (C) No. 12907 of 2006, M/s DIT
(International Taxation), Mumbai v. M/s Morgan Stanley & Co. Inc., with Civil Appeal No. 2915 of

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the permanent establishment issue focused on the oversight/quality control employees of Morg
Stanley deployed to its Indian subsidiary.
an
However, the inevitable question of determination of taxable income of the subsidiary whether in
its own right or as a permanent establishment is answerable via a transfer pricing functional
analysis. The Court ruled that the Transaction Net Margin Method was an appropriate method for
determining the arm’s length price between the associated parties.
We can discuss the facts, reasoning, and criticisms, in the session or during break as time
permits.
9. LPO Education & Training - Bridging Gaps of US Knowledge Requirements
Thomas Jefferson School of Law, via its Bar Secrets.com program, has uniquely created a full US
bar review program based upon the latest discoveries in learning psychology, neuro learning
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Thomas Jefferson’s Best of Class Solution
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Summit is partly rooted in the work of the Swiss scientist Jean Piaget and his theory of cognitive
development. Piaget introduced the concept of schemata, or learning frameworks as they are
more modernly called. Learning frameworks provide the anchor points upon which detailed
knowledge can be organized and retained.
The power of learning frameworks in the development of expertise was first demonstrated in work
by de Groot with chess grandmasters. De Groot found that a major difference between
grandmasters and non-grandmasters was in the ability of the grandmasters to recognize patterns.
Grandmasters had acquired a repertoire of learning frameworks in chess that were available to
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Summit integrates the schematic approach with a proprietary memory system Cumulative
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automation of the skills of the actual task, whether it be essay writing, oral presentation, or
multiple choice testing.
2007 arising out of S.L.P. (C) No. 16163 of 2006, M/s Morgan Stanley & Co. Inc. vs. Director of
Income Tax, Mumbai. See Jefferson VanderWolk’s interesting commentary at 47 TNI AUGUST
13, 2007, P. 631. Email me for copies of the decision and lecture notes thereto.

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Moreover, Summit integrates Cumulative MemorizationTM
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(Asia, Africa, Europe, North & South America, the Caribbean), connect via our social /
professional networks, who approach learning from the working realities of our professional lives,
from client presentation deadlines to family vacation commitments.
We have the largest online library of tax/financial service databases of any academic
institution globally, and uniquely offer our students the opportunity to sit in on lectures of other
courses not enrolled in. We guarantee not to over-fill a course with more than 15 students that
everyone has an opportunity for engagement with the instructors and each other – and we
maintain a low tuition of under $25,000 because of our alumni support and our professional
education programming.
Our new $100+ million dollar tech smart building http://www.tjsl.edu/files/news/Spring-2008-
Declaration-Magazine.pdf allows us to transform education. Maybe this is why Matthew Bender
has three international tax loose-leaf series based from our program, Wolters Kluwer another
one, Oxford/IBLS asked us to write a majority of its new Ecommerce treatise and is pursuing us
for yet another, and Edward Elgar sent us a proposal to write for it a manuscript on offshore
centers.
On a final note - our program graduates may continue to obtain the Ph.D. in law (J.S.D.), also via
online but for the graduation ceremony wherein we encourage all to attend in San Diego for three
days of festivities.
We hope you can take advantage of our impressive career services while increasing your future
opportunities – such as the recruitment lectures.
Search us out on www.YouTube.com via “profbyrnes”
PS: We have two residential LL.M. programs – one for foreign law graduates seeking to learn
and experience U.S. law, the other in International Investment and Trade law.

T +1 (619) 297-9700 F +1 (619) 374-6957
I: http://www.llmprogram.org
American Bar Association accredited institution
member of the American Association of Law Schools
contemporary and collaborative learning models
meeting today’s employment requirements
residential and/or online
- www.tjsl.edu

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