I am getting such conflicting answers to my taxation question that I'm hoping someone can direct me to a good source for reliable information. I am a U.S. citizen currently in Italy to study and travel. I am not an Italian citizen. I have a permanent home in the U.S., but I had to register residency in Italy in order to open a bank account, which I use solely to pay my apartment rent and utilities in Italy. I transfer the minimum amount I need from my bank in the U.S. Now, I'm thinking that was a big mistake! I am a retired teacher and I am being told by Italian tax accountants that I must pay taxes to Italy on my pension because I registered residency in Italy. I have not made Italy my permanent home; I am here to study the language and travel. I understood that my "tax residency" is in the U.S., but the Italian accountants disagree. I have read so many conflicting articles regarding "tax residency" and pension taxation as they relate to the Tax Treaty that I don't know which way to turn. Can anyone give me a direction? Thanks much.