[tomschwiha]

Keep in mind there are two methods for taxation: the simplified earnings value method (13.75 factor) or the actual unrealized profit of the business. If you believe your company will not be profitable in the future because you’re moving away, you could wind it down — but you’d still end up paying the same taxes on the unrealized gain.

[bluecalm]

Why does it matter if I believe if my company is going to be profitable or not? I have no idea what happens. It may be more profitable, it might be less profitable, it might go bankrupt. It's impossible to predict. This is especially true for small companies because outcome depends on what the founder does in the future. Taxing future efforts which are going to be outside of the country is just ridiculous.