Topic: Tax Evasion and Enforcement Key Areas Tax Evasion is an Element in Virtually all Financial Crimes Tax Evasion vs. Tax Avoidance International Scope of Tax Evasion Falsifying Deductions to Underreport Income Smuggling and Evasion of Customs Duty Evasion of Value Added Tax (Vat) and Sales Taxes Tax Fraud Through Offshore Entities Special Purpose Vehicles/Entities Repatriating Undisclosed Assets Demonstrating tax fraud in legal cases Employment Tax Fraud Red Flags of Tax Fraud Investigative Techniques to Detect and Prove Tax Fraud After studying the topics above, What has changed in your knowledge of the world of financial crimes