![global_tax_refund_1_.562299466f188](https://www.cpapracticeadvisor.com/wp-content/uploads/sites/2/2021/12/global_tax_refund_1_.562299466f188.61c380321c231.png)
United States and Nation of Malta Sign Agreement on Pension Funding
IRS says that U.S. taxpayers with no connection to Malta were misconstruing the pension provisions of the Treaty to avoid income tax on the earnings of, and distributions from, personal retirement schemes established in Malta.