www.bakermckenzie.com/en/insight/publications/2018/06/russian-federal-tax-service-tightens
www.gorodissky.com/publications/articles/new-approach-to-beneficial-owners-of-income/
Update:
www.gorodissky.com/publications/articles/fts-approves-form-of-inquiry-regarding-beneficial-owners/
Home » Double Tax Treaty » Russia: Federal Tax Service further tightens Beneficial Ownership requirements