Which accumulating Ireland-domiciled UCITS ETFs do Indian investors commonly use?

Why Ireland-domiciled UCITS:

• US estate tax. US-domiciled assets above a small threshold (about $60,000) can be hit by US estate tax of up to 40% for non-US persons. Ireland-domiciled funds aren't US assets.
• Dividend withholding. Ireland's treaty with the US cuts withholding on US dividends inside the fund to 15%, versus 25% on dividends paid directly to an Indian holder of a US ETF.
• Accumulating (Acc) share classes reinvest dividends inside the fund, so there's no dividend income to report each year, and compounding is cleaner.

Commonly used accumulating USD funds (check the current TER and ISIN before buying):

• Index differences: FTSE and MSCI classify some countries differently (for example, South Korea), so a FTSE all-world fund and an MSCI world + EM pair aren't identical.
• Closures: Vanguard's FTSE Emerging Markets UCITS ETF (VFEA) closed to new investment on 31 March 2026, leaving EIMI as the main EM choice in this family.
• Choosing between similar funds: larger AUM usually means better liquidity and tighter spreads.