United States, Malta sign a competent authority arrangement (CAA) confirming pension fund meaning

United States, Malta sign a competent authority arrangement (CAA) confirming pension fund meaning  https://www.irs.gov/newsroom/united-s...  https://accountinginstruction.info/ 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).