Fox Corp. paid 21st Century Fox Inc. a cash dividend of $8.5 billion to address tax liabilities related to the company's acquisition by Walt Disney Co.

Since the final estimate of the transaction tax was $6.5 billion, Disney will make a cash payment of up to $2 billion to Fox Corp. by subtracting the final estimate of the tax liabilities from the $8.5 billion paid by Fox Corp., according to a March 20 SEC filing.

Disney's acquisition of 21st Century Fox closed at 12:02 a.m. ET on March 20. 21st Century Fox and Fox Corp. are now separate, stand-alone public companies.