Taking the United Nations, its specialized agencies and the EC as a focal point, this article looks at the fiscal position of international organizations and their officials vis-à-vis their host state. Firstly, the fiscal privileges are examined from a theoretical point of view, after which a number of cases are analyzed in which international organizations and their host state differed in their views on the application of the aforementioned privileges.
From a broader perspective, this study explores the watercourse of standards which have sprung on the international level down to their application in daily life. A particular type of provision -concerning the fiscal immunities of an international organization and its officialscontained in a particular type of multilateral convention, dealing with the status, privileges and immunities of international organizations and their officials, is followed down to its application on the national level.