<?php if (is_tax()) {
  $this_term = get_term();
  if (get_term_children($this_term->term_ID) != "") {
    echo "<h2>Subcategories</h2>";
    wp_list_categories( array (
        'title_li' => '',
        'depth' => '1',
        'child_of' => '.$this_term->term_ID'
    ));
  }
} else {
wp_list_categories( array(
    'taxonomy'  => 'compliance_categories',
    'title_li'  => '',
    'depth'     => '1'
    ));
}
?>