definiens: shall mean the total amount actually received by theCorporation or permitted Sublicensees from the sale of Products by it or by permitted Sublicensees, provided that as to sales other than at arms - length, the term shall mean the total amount thatwould have been due in an arms - length sale, according to the then current conditions for such sale or — inthe absence of such current conditions — according to reasonable conditions for such sale, in all casesafter deduction of : ( aa)sales taxes ( including value added taxes ) to the extent applicable to such sale and not collectedseparately from the counter - party to the sale ; and ( bb)credits or allowances, if any, actually granted on account of price adjustments, recalls, rejections orreturn of Products previously sold;and provided further as to sales by the Corporation or permitted Sublicensees to an entity affiliated, directly or indirectly, to the Corporation or to such Sublicensees, that the term shall mean thehigher of ( x ), as defined above, with respect to sales other than at arms - length ; and ( y ) thetotal amount actually received by the affiliated entity on resale to an independent third party purchaserafter the deductions specified in subparagraphs ( aa ) and ( bb ) above, to the extent applicable