definiens: ( and, with correlative meaning, ) means ( i ) any net income, alternative or add - on minimum tax, gross income, gross receipts, sales, use, ad valorem, value added, transfer, franchise, profits, license, withholding on amounts paid by the Company or any of the Subsidiaries, payroll, employment, excise, production, severance, stamp, occupation, premium, property, environmental or windfall profit tax, custom, duty or other tax, governmental fee orother like assessment or charge of any kind whatsoever, together with any interest and/or any penalty, addition to tax oradditional amount imposed by any taxing authority, ( ii ) any liability of the Company or any of the Subsidiaries for thepayment of any amounts of the type described in ( i ) as a result of being a member of an affiliated or consolidated group, orarrangement whereby liability of the Company or any of the Subsidiaries for payment of such amounts was determined ortaken into account with reference to the liability of any other person for any period and ( iii ) liability of the Company or anyof the Subsidiaries with respect to the payment of any amounts of the type described in ( i ) or ( ii ) as a result of any express orimplied obligation to indemnify any other person . means all returns, declarations, reports, estimates, informationreturns and statements required to be filed by or with respect to the Company or any of the Subsidiaries in respect of anyTaxes, including, without limitation, ( i ) any consolidated federal income Tax return in which the Company or any of theSubsidiaries is included and ( ii ) any state, local or foreign income Tax returns filed on a consolidated, combined or unitarybasis ( for purposes of determining tax liability ) in which the Company or any of the Subsidiaries is included