www.caplindrysdale.com/irs-dirty-dozen-list-includes-potentially-abusive-use-of-us-malta-tax-treaty-in-pension-plans
www.irs.gov/newsroom/irs-wraps-up-its-2021-dirty-dozen-scams-list-with-warning-about-promoted-abusive-arrangements
Home » Double Tax Treaty » US: IRS “Dirty Dozen” List includes “Potentially” abusive use of US-Malta Tax Treaty in Pension Plans