The U.S. IRS has announced the signing of a competent authority arrangement with Malta regarding pension funds.
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United States, Malta sign a competent authority arrangement (CAA) confirming pension fund meaning
IR-2021-253, December 21, 2021
WASHINGTON — The competent authorities of the United States and Malta signed a competent authority arrangement (CAA) confirming their understanding of the meaning of pension fund for purposes of the United States–Malta income tax treaty (Treaty). …