www.ey.com/en_gl/tax-alerts/new-us-malta-competent-authority-arrangement-confirms-meaning-of-pension-fund-for-tax-treaty-purposes
www.irs.gov/newsroom/united-states-malta-sign-a-competent-authority-arrangement-caa-confirming-pension-fund-meaning
www.irs.gov/pub/irs-utl/malta-competent-authority-arrangement-pension-funds.pdf
See also:
bit.ly/31LB9tQ
IRS Criminal Investigation of Malta Pension Plan | Meadows, Collier, Reed, Cousins, Crouch & Ungerman, L.L.P. – Attorneys at Law (meadowscollier.com)