Soverigns do not really have subpoena power against each other, that's why they are "soverign". Can Britain subpoena records from the U.S. government? I don't think so. They can ask for them, but international law would not require we give them up.
That is how you need to view this case. Put the shoe on the other foot and ask yourself how would we, as a soverign, protect our interest. The documents apparently are part of the U.N.s records; their property. Mr. Parton signed a contract to respect that. Then, out of a sense of patriotism, he broke that contract. He's a good guy - to you and me. But that's not the question.
The US has been defrauded, and is entitled to an investigation.