During its meeting on 8 December 2023, the EU Economic and Financial Affairs Council endorsed an expansion of the geographical scope of the EU listing exercise (screening process) for the purpose of the EU list of non-cooperative jurisdictions. The screening process is performed by the Code of Conduct Group (Business Taxation). The expanded scope includes the addition of Brunei, Kuwait, and New Zealand. Following the screening process, these countries may be added to the EU list of non-cooperative jurisdictions if they are found to not meet standards of transparency, fair taxation, and the implementation of the OECD BEPS minimum standards....