www.bakermckenzie.com/en/insight/publications/2018/12/amendments-russian-tax-code-2019
www.ey.com/gl/en/services/tax/international-tax/alert–russia-to-increase-standard-vat-rate-from-18–to-20–as-of-1-january-2019
See also:
www.bakermckenzie.com/en/insight/publications/2018/12/russia-beneficial-ownership-rules