While such tax supports can apply to all Irish companies, due to lack of take-up in the sector, they have become more targeted at SMEs - most recently with the announced increase in the R&D tax credit to 30% for such entities.
Foreign funds can be complex. If this is not for you, then a regulated Irish fund may be the answer - the Irish tax compliance should be taken care of by the Fund itself, this needs to be checked
An ever more popular topic in this era of low interest rates. Here is a list of some interesting enough tax points for client share investments. Relevant for Irish tax resident individuals and skips the basics