Any and all taxes levied on account of royalties or milestone payments accruing under this Article 8 shall be paid by Antares. If   laws or regulations   require withholding of taxes, such taxes will be deducted   by Lumara   or its sublicensee   from such remittable royalties or milestone payments and will be paid by Lumara or its sublicensee to the proper taxing authority. Proof of each payment shall be sent to Antares within ninety (90) days following December 31st of each reporting year.   During the term   of this Agreement,   Antares   and Lumara agree to treat sales as if the sales are made by a   U.S.   company.