Paypal doesn't support my country (Bangladesh) yet, but I want to open a small ecommerce site to accept payment from paypal. 

 1. Can a friend living in a different country (may be US, Canada, Australia etc.) accept the money in his account and send me the money via Bank transfer? Is this a viable option?
 2. Since I'm the one earning here and not my friend, can he legally avoid tax on these transactions? Please note that I don't have any legal status in those countries.