The source is a video posted on YouTube
Timeline – Presentation by Valentin Moiseev (video available in Russian language)
0:00 – Introduction. What is a personal trust fund in terms of taxation? Pros and contras of a personal trust fund as an instrument of tax planning
3:56 – Three key milestones in the lifespan of a personal trust fund. Income tax. VAT
6:45 – Distribution of property from a personal trust fund: when the personal income tax exemption is applicable?
7:38 – Documenting of resolutions of personal trust fund’s management bodies
9:00 – Examples of aggressive tax planning leveraging a personal trust fund