How are liquidating dividends taxed as capital gains

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A fine line exists between definitions of a corporate liquidation and dissolution. But for tax purposes, the defining line can make a big difference. Witness the situation described in recent letter from the Internal Revenue Service LTR , November 7, , which addresses a seeming anomaly related to the tax code. The anomaly is corporate dissolution without liquidation. Eventually, company officers learned of their plight and reincorporated the business in the same state. If it is considered terminated, the company would have been viewed as having completely liquidated, and both it and its shareholders would have experienced the tax consequences attendant to the situation.
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What’s the Difference? Liquidation vs. Dissolution

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Residents pay tax on their worldwide income. Taxable income includes, in particular, income from employment salaries, wages, bonuses and other remuneration ; business income; interest, royalties, rental income; capital gains; pensions and scholarships except scholarships financed from state budget or paid on the basis of law. Taxable income does not include dividends paid by Estonian or foreign companies when the underlying profits have already been taxed. Non-residents pay income tax on their income from Estonian sources as listed in the Income Tax Act. Unilateral relief for double taxation in respect of income derived from abroad is available in the form of ordinary tax credit with per country limitation.

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