%0 Journal Article %T Russia’s ‘de-offshorization’ rules and the new taxation of controlled foreign companies %A Boltenko, Olga %A Gaydarova, Ayshat %J Trusts & Trustees %V 21 %N 6 %P 605-609 %@ 1752-2110 %D 2015-07-01 %I Oxford University Press %~ DeepDyve