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DTAs with developing and emerging economies are based primarily on the UN-Model, in which an article corresponding to Article 9 OECD-MTC has also been included as a basis for profit adjustments. The ALP is thus the generally accepted guiding principle in establishing an appropriate transfer price under Article 9 of the UN Model.

The UN Model contains provisions (Article 9 (3)) which stipulate that a Contracting State is not required to make the corresponding adjustment referred to in Article 9 (2) where judicial, administrative or other legal proceedings have resulted in a final ruling that, by the actions giving rise to an adjustment of profits under Article 9(1), one of the enterprises concerned is liable to a penalty with respect to fraud, or to gross or willful default.