definiens: or means ( a ) all federal, provincial, territorial, s tate, 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 without limitation all income, excise, franchise, gains, capital, real property, g oods and services, transfer, value added, gross rec eipts, windfall profits, severance, ad valorem, personal property, production, sales, use, license, stamp, documentary stamp, mortgage recording, employment, payroll, social sec urity, unemployment, disability, escheat, estimated or withholding taxes, and all customs and import dutie s, together with all interest, penalties and additi ons thereto imposed with respect 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 having been a member of an aff iliated, consolidated, combined or unitary group ; and ( c ) an y liability for the payment of any amounts as a res ult of being party to any tax sharing agreement or arrange ment or as a result of any express or implied oblig ation to indemnify any other person with respect to the paym ent of any amounts of the type described in clause ( a ) or ( b )