definiens: means the gross income derived by Licensee, its Affiliates or Sublicensees from the Sales of LicensedProducts or the provision of Licensed Services to independent third party customers in bona - fide arms - lengthtransactions less the following deductions, which may not exceed reasonable and customary amounts in the country inwhich the transaction occurs : ( a)Transportation charges or allowances actually paid or granted ; ( b)Trade, quantity, cash or other discounts and brokers ’ or agents ’ commissions, if any, actually allowed andtaken ; ( c)Credits or allowances made or given on account of rejects, recalls or returns or retroactive pricereductions, or for any amount not collected that are specifically identifiable to Licensed Products ; ( d)Rebates paid pursuant to government regulations ; ( e)Any tax or governmental charge directly on sale or transportation, use or delivery of products paid by alicensed entity and not recovered from the purchaser