definiens: means any ( i ) tax ( including income, franchise, business, corporate, capital, excise, gross receipts, advalorem, property, sales, use, turnover, value added, stamp and transfer taxes ), deduction, withholding, levy, charge, assessment, tariff, duty, impost, deficiency or other fee of any kind imposed by any Governmental Body, ( i ) allinterest, penalties, fines, additions to tax or additional amounts imposed by any Governmental Body in connectionwith any item described in clause ( ii ) or for failure to file any Tax Return, ( iii ) any successor or transferee liability inrespect of any items described in clauses ( i ) and/or ( ii ) under Treasury Regulation 1502 - 6 ( or any similar provision ofstate, local or foreign law ), and ( iv ) any amounts payable under any tax sharing agreement or other contractualarrangement