See also:
www.pkf-cyprus-nicosia.com.cy/according-to-the-russian-law-which-foreign-entities-cyprus-entities-might-not-be-considered-controlled-entities/#sthash.v0JoOExO.dpbs
Click to access impact%20on%20the%20international%20legal%20market.pdf
Click to access ru_law_on_taxation_eng.pdf