Tax optimization , distributed or accumulating ETFs

Hello all. I would like to see if anyone here has an insight about which strategy is more tax efficient.

I have been looking at accumulating ETFs (such as IGLA) so would avoid paying dividend tax. If I were to move out of Japan in the future I could transfer the ETF to another account in the new country avoiding capital gains tax as well. On the other hand I could buy Japanese based mutual funds but would need to sell those when leaving the country leading to capital gains taxes .

Thoughts ?

by nelsongcg