They are taken into account. The OECD, working with the G-20, most recently reformed the list and indicated that all the listed countries are now in compliance, that is, they've signed 12 TIEAs. The next step is to see whether or not they're sharing information, and as I said, our TIEAs aren't in force yet, so they're not working yet. But certainly the hope is that through this OECD/G-20 process we'll get greater or enhanced information sharing among the countries, but I'm still skeptical it'll work.
Evidence of meeting #59 for Finance in the 40th Parliament, 3rd Session. (The original version is on Parliament’s site, as are the minutes.) The winning word was problem.
A recording is available from Parliament.