An early lockdown could have prevented nearly 40 per cent of Sweden’s coronavirus deaths in the first wave, a study suggests.
The country, which has shunned lockdowns throughout the pandemic, mainly relied on social distancing and personal hygiene measures at the start of the crisis.
As Sweden stayed open, economies across Europe were put into hibernation to try and prevent the spread of the virus.
Nearly 6,000 Swedes died of Covid-19 in the first six months in the pandemic, a death rate per capita many times higher than that of its Nordic neighbours, but lower than most European countries that opted for lockdowns.
Three German economists now estimate 2,000 of those deaths could have been avoided if a nine-week lockdown had been imposed on March 15.
The group, led by Benjamin Born at the Frankfurt School of Finance and Management, modelled the potential effects of a lockdown by examining how infection rates changed in countries with similar outbreaks, demographics and populations. The main countries used for the comparison were Norway, Denmark, Finland and the Netherlands.
The analysis showed about 75 per cent of Sweden's infections and 38 per cent of its deaths would have been prevented with a minor economic impact. The study was published in the science journal PLOS One.
Prof Gernot Muller from Tubingen University, a co-author of the study, said a lockdown during the first wave would have “lowered infections and deaths substantially”.
“But because lockdowns also come with social costs which we do not analyse, we are not taking a stand as to whether Sweden should have imposed a lockdown,” he said.
Sweden has faced three waves of infection, the latest in December and March, but Covid-19 cases are now falling.
It has registered 13,812 new cases since Friday, the latest statistics showed on Tuesday. That compares with 14,950 cases during the corresponding period last week.
The country of 10 million people has recorded 44 new deaths since Friday, taking the total to 14,217.
Restrictions including an 8.30pm closing time for restaurants and customer number limits for shops remain in place until later this month, and sports venues and public pools will remain effectively closed to visitors until then, too.
Coronavirus across Europe - in pictures
Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
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West Indies v India - Third ODI
India 251-4 (50 overs)
Dhoni (78*), Rahane (72), Jadhav (40)
Cummins (2-56), Bishoo (1-38)
West Indies 158 (38.1 overs)
Mohammed (40), Powell (30), Hope (24)
Ashwin (3-28), Yadav (3-41), Pandya (2-32)
India won by 93 runs
Cryopreservation: A timeline
- Keyhole surgery under general anaesthetic
- Ovarian tissue surgically removed
- Tissue processed in a high-tech facility
- Tissue re-implanted at a time of the patient’s choosing
- Full hormone production regained within 4-6 months