2.376 As the OECD`s comment model indicates, the arbitration mechanism is not intended to be an alternative to the mutual agreement procedure. Once the competent authorities have reached an agreement that leaves no outstanding issues, this case is not at issue for arbitration, even if the taxpayer does not agree with the solution that has been found. However, if an issue remains unresolved and an imposition contrary to the convention is maintained, the competent authorities cannot examine the case (either alone or collectively) and deny the person access to the arbitration mechanism. 2.318 Paragraph 3 of this article ensures that double taxation is reduced in cases where, under Article 1, paragraph 2, the same income is taxed in the hands of different persons in Australia and New Zealand. This can happen when both countries allocate income to different people for tax purposes; z.B. when one country treats the receiving unit as a tax and taxes the income collected at the enterprise level, while the other country processes the same income as that obtained by the unit participants and controls that the income is in the hands of the participants. Suppose the country of origin treats a partnership as a business and a partner`s country of residence treats it as fiscally transparent. In these cases, this paragraph obliges the country of residence of the partners to reduce the double taxation of taxes levied by the source country on these incomes, in accordance with Article 23. [Article 23, paragraph 3] Provides procedures of mutual agreement to determine the stay for persons other than individuals, if the place of effective administration does not yield results. 2.171 In the event of a redeployment of profits (i.e. under this article, or under paragraph 2, in accordance with national law), so that the profits of a company in one country are adjusted upwards, a double economic taxation (i.e. the taxation of the same income in the hands of different persons) would occur if the profits thus reallocated continued to be taxed in the hands of a related company in another country.