Taxation of Irish Exchange Traded Funds (ETFs)

Why Ireland is the European domicile of choice for over 50% of ETF assets

How Irish ETFs reap the benefits of operating in a jurisdiction which adopts a tax neutral regime in relation to funds, and which has the added benefit of being able to access the reduced rates of withholding tax provided for under the terms of the US/Ireland Double Tax Treaty.
Taxation of Irish ETFs