it is either a GAZ 64 or 67 depending on year, couple of small differences in them but cant tell from that distance.
done a lot of work in the former USSR and by all accounts they were pretty crap due to being so gutless and unreliable, still want one though, just to top up collection.
heres a picture close up of a GAZ 64, biggest difference os the front suspension, quarter elleptical on the 64 semi on the 67.
the GAZ amphib jeep is very rare, and quite pricey if you can find one for sale. also piccy attached, taken 60th D-Day
Baz