“Doesn’t look like anything to me.” And again I look right past useful information. 
This is " Alpha Architect 1-3 Month Box ETF", getting 1-3 Month Treasury Bill returns as capital gains. Theoretically tax free in Switzerland, and no WHT in the USA.
Links:
Caveats:
- If I understand correctly, they don’t intend to do distributions. But if they are forced to by RIC laws, they expect most to classify as capital gains.
- The ETF rolls options. I imagine the Swiss tax authorities could look at this, see it as explicitly designed to avoid taxes, and try to slapp you with professional trader status for it. And sooner or later they will find a way to close this loophole.