[alvarosm]

Usually, if your country has a DTA with estonia you'll have to pay whatever your country takes for dividend distributions anyway. The DTA means you can pay 10% to Estonia and the rest to your country but in total you're still paying whatever your country wants, in total. There might be other advantages, however, but repatriating dividends is not going to be one of them.

[agilebyte]

Exactly, so you keep the money in the company, reinvesting the profits (and repatriate when you are a resident of say Bahamas or BVI if you build up quite a nest egg).