Which ETFs Have the Lowest Tax Costs: U.S., Ireland or Luxembourg ETFs?

Are ETFs from the U.S., Ireland or Luxembourg the most favorable from a tax perspective? i read that U.S. ETFs are the better choice for investing in U.S. companies, while Irish ETFs are better for investing in companies outside of the U.S. Is that true? Or could Luxembourg ETFs be better suited to investing in certain countries than Irish ETFs? Could you recommend any good reference material on how the location in which the investment fund is domiciled affects tax costs?

Here are a few links to information which might be helpful:

https://www.estv.admin.ch/dam/estv/de/dokumente/verrechnungssteuer/merkblaetter/da-m.pdf.download.pdf/da-md.pdf

https://finanzportal.vermoegenszentrum.ch/Wissen-Tools/Wissen-Tools/Wissen/Finanzwissen/etf/Wie-ETF-besteuert-werden.html?lang=de

https://www.justetf.com/ch/news/etf/steuereinfach-in-etfs-investieren.html

You could also ask the federal tax administration directly...