I am from Russia and I currently study in the US on F-1 visa. Last year I did some cryptocurrency trading which is taxed as capital gains in the US. US-Russia tax treaty says that:

Capital gains on assets other than real property would be taxable only in the country of residence of the person deriving the gain. (Such gains are dealt with in the residual article on "other income" which provides for exclusive taxation at residence of income not effectively connected with a place of business in the other country.) Gains with respect to real property may be taxed where the property is located.

Does this mean that my capital gains from cryptocurrency trading are not taxable in the US, or am I missing something?


1 Answer 1


It is taxes at at flat rate of 30% or what ever the tax treaty says if any. This is called non effective income

  • 2
    This answer got automatically flagged as low quality for being rather short. Can you provide some more information or references about how "non effective" income is defined and why that applies here? May 31, 2019 at 5:03

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