"Tax evasion vs. Tax avoidance"

Name: "Tax evasion vs. Tax avoidance"
Rating: 3.7 (12 reviews)

Understand the difference between tax evasion & tax avoidance, explore global compliance frameworks and real-world cases

Created byAndreea Tampu, ACAMS, ACSS

Last updated 8/2025

English

English [Auto],

What you'll learn

Clearly define tax evasion and tax avoidance through real-life examples and public cases
Distinguish between legal tax planning and illegal tax behavior
Understand the global impact of tax evasion and tax avoidance and why it matters to governments
Learn about international regulations and initiatives that target tax evasion & tax avoidance
Explore the FATCA framework (U.S.): key terms, reporting obligations, U.S. indicia, penalties, and enforcement actions
Learn how the OECD’s CRS standard enables automatic exchange of financial information across jurisdictions
Understand DAC6 (EU) and how it identifies and tracks potentially aggressive cross-border tax arrangements
Discover CESOP (EU) and how it increases transparency in cross-border e-commerce payments
Identify the roles of financial institutions, intermediaries, and taxpayers in global compliance
Analyze high-profile cases (e.g. Apple, Starbucks, Shein, Ronaldo, Messi) to see tax frameworks in action
Gain a strategic overview of global tax transparency measures and their impact on businesses today

Course content

5 sections • 24 lectures • 2h 17m total length

Introduction2:35
Overview of what you will learn in this course.

Tax Evasion vs. Tax Avoidance2:18
Overview of the main difference between tax evasion vs. tax avoidance.
Tax Evasion - Definition and Public Cases5:44
In this section, students will deep dive into the specificities of tax evasion and will delight themselves with juicy public cases.
Tax Avoidance - Definition and Public Cases8:41
In this section, students will learn more about tax avoidance and will find out about real-life cases of tax avoidance in global giants.
Conclusions2:23
Main similarities and differences of tax evasion and tax avoidance.
Let's recap!

What are the main global tools?2:46
Overview of global tools to combat tax evasion and tax avoidance.
FATCA - the USA11:34
In this section, students will deep dive into US regulations, expectations and risks - FATCA is not to be ignored.
Let's recap - FATCA!
CRS - globally, OECD9:39
In this section, students will see how international measures target taxes and what must financial institutions do to comply - expectations and risks in international requirements.
Let's recap - CRS!
DAC 6 - the European Union16:52
In this section, students will learn that tax avoidance becomes public and reportable in the EU - requirements and risks of non-compliance are not to be underestimated.
Let's recap - DAC 6!
CESOP - the European Union12:12
In this section, students will learn about measures in e-commerce and see the consequences of the implemented tools - authorities increase pressure on famous e-commerce platformes.
Let's recap - CESOP!
Global Tax Measures - Conclusions6:23
Let's recap the main global tax transparency measures!
Let's recap!

Conclusions - Tax Evasion vs. Tax Avoidance6:54
Legal vs. Illegal, we learned that. But there is more between tax evasion and tax avoidance and let's recap!
Conclusions - Global Tools11:36
After learning about each international tool, let's have an overview of all of them, in order to put the puzzle toghether!
Conclusions - Lessons Learned10:39
What did we learn from the real-life cases? In the current challenging environment, cooperation between departments is essential for compliance.
Conclusions - Key Takeaways14:11
Key takeaways to rememeber and a US vs. European perspective.

Introduction and explanations0:28
In this section you will practice what you have learned in real-life scenarios. What would you do if...? 4 real-life scenarios to practice.
Scenario 1 - Case Study and Question1:02
Analyze onboarding triggers when a Florida address and transfers from the United States indicate indicia, with missing w-9 or self-certification, and initiate Fatca actions.
Scenario 1 Questions
Scenario 1 - Answers and Explanations1:50
Explore how Fatca red flags like US indicia and US address trigger enhanced due diligence and IRS reporting, and learn steps such as self-certification and W-9 forms.
Scenario 2 Question1:03
Analyze whether royalty payments from a French subsidiary to a Luxembourg entity with minimal substance trigger doc six a, considering confidentiality and cross-border deductible payment criteria.
Scenario 2 Questions
Scenario 2 Answer and Explanations1:49
Scenario 2 reveals a cross-border deductible payment with no real substance and a confidentiality clause that triggers Hdac6 reporting. The hallmarks indicate a tax benefit, guiding disclosure within 30 days.
Scenario 3 Questions0:57
Explore a scenario where a client claims Italian tax residency but shows Belgian connections, highlighting a potential common reporting standard red flag from residency mismatch.
Scenario 3 Questions
Scenario 3 - Answer and Explanations2:03
Explore CRS risks from tax residency mismatches, clarify residency, and determine annual reporting obligations to avoid audit exposure and fines.
Scenario 4 Questions0:59
Assess how a Dutch payment service provider should respond to a non VAT-registered Chinese merchant with EU payments, weighing monitor, report to tax authority, or freeze the account, and Jessop.
Scenario 4 Questions
Scenario 4 - Answer and Explanations3:04
Report cross-border payees exceeding 25 payments per quarter to the Dutch tax authority under PSD2. Enable authorities to detect VAT fraud and boost tax compliance.

Requirements

No previous experience is needed. The course provides all the information needed to understand the topic, plus public study cases. It is appropriate both for beginners, as well as intermediate levels (tax, financial, compliance)

Description

Are you looking to master the difference between tax evasion and tax avoidance, and understand how governments around the world fight against aggressive tax behavior?

This course will provide you with a clear, structured and practical understanding of one of the most debated topics in international taxation and compliance.

You will begin by learning the fundamental definitions and legal boundaries of tax evasion versus tax avoidance, supported by real-world case studies including Al Capone, Ronaldo and Messi, Starbucks, Apple, Shein and TEMU.

From there, the course introduces you to major international transparency legal tools such as FATCA (the U.S.), CRS (OECD), DAC6 (the European Union), and CESOP (the European Union) - tools that regulators use to increase accountability and reduce tax evasion and tax avoidance globally.

You will explore who must comply with these frameworks, what must be reported, the penalties for non-compliance, triggers and red flag, and how institutions and businesses are being held accountable.

By the end of the course, you’ll be able to evaluate tax behaviors, understand compliance obligations across jurisdictions, and explain how transparency laws reshape global tax strategies.

Whether you work in finance, tax, legal, compliance, consultancy or business strategy, this course equips you with essential knowledge to navigate today’s international tax environment confidently.

Who this course is for:

Beginners and intermediate learners active in finance, tax, compliance, money laundering, AML, FATCA, CRS, DAC6, CESOP domains

"Tax evasion vs. Tax avoidance"

What you'll learn

Explore related topics

Course content

Introduction1 lecture • 3min