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    <subfield code="a">Um esquema fraudulento despojou um grande n&#xFA;mero de empresas do sector privado da Dinamarca dos seus activos, deixando-as com d&#xED;vidas fiscais e causando enormes perdas &#xE0; administra&#xE7;&#xE3;o fiscal dinamarquesa. Os articulistas prop&#xF5;em-se analisar o modo como uma fraude desta envergadura ocorreu numa economia de mercado madura, com um forte sistema de regulamenta&#xE7;&#xE3;o empresarial e um baixo &#xED;ndice de corrup&#xE7;&#xE3;o, demonstrando as consequ&#xEA;ncias do desrespeito dos profissionais pelos seus deveres de servi&#xE7;o de interesse p&#xFA;blico.</subfield>
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