If you want to see it a certain way, Ilsa, changes more flags than a politician. Nazis, oligarchs and in this adventure, none other than Stalin.
In this third episode of the blonde and buxom Ilsa she moved in the cold for a revolution. Let  be clear, nothing to do with Stalinism and with the boom of the Soviet Union but Ilsa after two films of tortures, blood and battered women is struggling with a small change of course. And it's not a bad idea.
Canadian director Jean LaFleur, in his third and last movie, takes the place of Don Edmonds and moves the center of gravity towards to a spy story that explodes in the second part.
We don't see tortured women, rivers of blood most the infamous torture tools but we find the prisoners of the Gulag 14, some small tool a tiger, not Siberian, which eats prisoners and many, "brainwashing "or psychological torture, if you prefer.
Produced by Roger Corman and Ivan Reitman film grossed a lot and personal judgment is not bad, although the most strong supporters of Ilsa Ilsa remained a bit speechless, though she shows more flesh than the previous movie, touching the same level of "Ilsa She Wolf Of SS".
"Ilsa The Tigress Of Siberia" is also one of the few cases of western movies where the KGB and the Soviets are good and run undisturbed for a NATO country, which in this case is Canada.
From the narrative point of view the film is divided into two parts, other difference with the other episodise, distant in time and geography. And finally, for the first time, Ilsa doesn't die or end up in jail.
For the rest is as ever. Ilsa is the usual sadistic nymphomaniac. Here she runs the aforementioned Gulag 14, with a sort of good manner: she kills or gove to the tiger only the escaped or the riotous.
She divide well the work from leisure time because when she rest she enjoys seeing the fighting among her employees and then have sex with the winner(s). For the record: the losers are heartened by two aides. Not a bad consolation prize.
In this most intimate place, comes Andrej Chykurin journalist anti regime that is subjected to psychological treatments, electroshock and tits of Ilsa, to change his ideas. In vain.
Stalin dies and Ilsa and the staff of the gulag quickly destroy the place and kill the prisoners, before fleeing to Canada.
From 1953 to 1977 in Montreal, where the protagonist always in great condition (after twentyfour years), manages The Aphrodite Club a sort of club brothel closed in which she controls everything and all thanks to cameras.
Chykurin escaped from the massacre of the Gulag is now the coach of the USSR ice hockey team and ends in the club. Ilsa recognizes him and capture him to complete the work begun twenty-four years before.
The tortures have changed, now technology allows very psychedelic and devastating methods and meanwhile the KGB suspicious for the     disappearance of Chykurin send spies in Candada and discovers that Ilsa is still alive.
The KGB agents can enter and run in Canada as if they were at home. No one stops the and so begin the classic killing of bad guys. Ilsa tries to escape on a snowmobile ending up in a frozen desert place where begs for mercy to Chykurin. He goes away and doesn't kill her. She stays there for some reason.
With this 1977 episode end the official trilogy of the busty evil Ilsa that in this film action/spy movie gains interest and longevity. This is only the final official chapter because in the same  Jess Franco soht "Greta Haus Ohne Manner" also known as "The Mad Greta Buchter" or as "Ilsa The Wicked Warden",with Dyanne Thorne and promoted in some countries with the name of Ilsa, because the character is the same.