Tax Residency as a US student in Greece

[pefp]

I am living in Greece on a student residence permit. I don't work a job within Greece, however I work remotely (part-time) as a contractor for a company in the United States. I was previously informed that because my bank accounts, mailing address, etc. are registered in the United States, and because I am only studying in Greece (i.e. I am not on a long-stay residency permit nor working a job in Greece) that I am technically "domiciled" in the United States and should therefore only file taxes in the United States. The accountant I spoke with told me that despite the fact that I reside in Greece for the entirety of the year, there is a special case for students (and a few other categories) where residents are not actually considered to be domiciled/a tax-resident in Greece. Is this correct?

[pefp]

After some digging, article 8 of the bilateral trade agreement between Greece and the United States, states that:

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Students or business apprentices who are residents of one of the Contracting States but who
are temporarily present in the other Contracting State exclusively for the purposes of study or for
acquiring business experience shall not be taxable by such other Contracting State upon
remittances received by them from sources without such other State for the purpose of their
maintenance or studies.

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If I am understanding this correctly, insofar as my part-time work is used to maintain myself during my studies, it is not taxable within Greece.

[AmyC]

That is basically how the US treats foreign students here, they file a nonresident return, if they have any income.

We work with the US law and you would need to file a US return since you are a US citizen and you include all income worldwide.

As for Greece, you would need to determine if their laws require you to file a nonresident return or whatever they expect of you.