definiens: or means any ( a ) all federal, provincial, territoria l, state, municipal, local, foreign or other taxes, imposts, rates, levies, assessments and othe r charges in the nature of a tax ( and all interest and penalties thereon and additions thereto imposed by any Govern mental Authority ), including all income, excise, fr anchise, gains, capital, real property, goods and services, transfer, value added, gross receipts, windfall pro fits, severance, ad valorem, personal property, production, sales, u se, license, stamp, documentary stamp, mortgage rec ording, employment, payroll, social security, unemployment, disability, escheat, estimated or withholding taxe s, and all customs and import duties, together with all intere st, penalties and additions thereto imposed with re spect to such amounts, in each case whether disputed or not ; ( b ) any liability for the payment of any amounts of the type described in clause ( a ) as a result of being or hav ing been a member of an affiliated, consolidated, c ombined or unitary group ; and ( c ) any liability for the paymen t of any amounts as a result of being party to any tax sharing agreement or arrangement or as a result of any expr ess or implied obligation to indemnify any other pe rson with respect to the payment of any amounts of the type d escribed in clause ( a ) or ( b )