definiens: ( and, with correlative meaning, and ) means ( i ) any net income, alternative or add - onminimum tax, gross income, estimated, gross receipts, sales, use, ad valorem, value added, transfer, franchise, fringebeneﬁt, share capital, proﬁts, license, registration, withholding, payroll, social security ( or equivalent ), employment, unemployment, disability, excise, severance, stamp, occupation, premium, property ( real, tangible or intangible),environmental or windfall proﬁt tax, custom duty, escheat amounts or other amounts due in respect of unclaimed property orother tax, governmental fee or other like assessment or charge ( direct or reverse ) of any kind whatsoever in the nature of atax, together with any interest or any penalty, addition to tax or additional amount in relation to such tax ( whether disputed ornot ) imposed by any Governmental Authority responsible for the imposition of any such tax ( domestic or foreign ), and ( ii ) anyLiability for the payment of any amounts of the type described in clause ( i ) of this sentence as a result of being a member ofan aﬃliated, consolidated, combined, unitary, aggregate or group ( including any arrangement for group or consortium reliefor similar arrangement ) for any Taxable period