3.28. International organizations are resident in an economic territory of their own, and not the economy in which they are physically located. This treatment applies to both international organizations located in only one territory and those located in two or more territories. International organizations are limited to those created by Governments.
3.29. An international organization that operates peacekeeping and other military forces, and/or acts as the interim administration in a territory, remains classified as an international organization and is non-resident in that territory, even if it undertakes general government functions there. In cases where these organizations are significant, it may be desirable to identify them separately.
3.30. A separately constituted pension fund of an international organization is not treated as an international organization, but is regarded as a financial corporation. It is a resident of the territory in which it is located, or if it lacks a physical presence, of the economy where it is incorporated or registered.
Paragraph 3.28 - 3.30, Page 34 MSITS 2010
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