And that's exactly what they have, specifically they have a unique form of corporate taxation that means that only dividends are taxed at the end of the FY.

Nothing particularly unique about that. For example, Latvia has that too, although they did that at least in part because of the Estonian example.

Yes, Latvia and Estonia are the only two countries in Europe which allow this. That seems pretty unique to me.

Also corporate tax rates are veery low there compared to most other European countries (this this is the case in most of Eastern Europe)