The U.S. IRS has announced the signing of a competent authority arrangement with Malta regarding pension funds. --- 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). The competent authorities have entered into this agreement after becoming aware that U.S. taxpayers with no connection to Malta were misconstruing the pension provisions of the Treaty to avoid...