insightplus.bakermckenzie.com/bm/tax/russia-wealthy-russian-residents-may-opt-to-pay-individual-income-tax-on-fixed-cfc-profits
www.ey.com/en_ru/tax/tax-alert/2020/11/ey-controlled-foreign-company-rules-6-november-2020-tax-eng
insightplus.bakermckenzie.com/bm/tax/russian-federation-tax-amendments-affecting-dividends-paid-via-foreign-companies
www.cms-lawnow.com/ealerts/2020/12/new-tax-regime-allows-cfc-owners-to-pay-personal-income-tax-on-companys-fixed-profit?cc_lang=en