definiens: or means any federal, state, local and non - U.S. taxes, including without limitation, income, gross receipts, capital stock, franchise, profits, withholding, social security, unemployment, disability, realproperty, ad valorem / personal property, stamp, excise, occupation, sales, use, transfer, value added, alternativeminimum, estimated, license, severance, registration, natural resources, environmental, customs duties, escheat, fringe benefits, goods and services, intangible, inventory, land, recording, rent, windfall profits, capital gains, capitalstock, franchise, payroll, employment, property, add - on minimum, and other taxes imposed by a GovernmentalAuthority, including any interest, penalty or addition thereto, whether disputed or not, and shall include any liability forsuch amounts as a result of being a member of a combined, consolidated, unitary or affiliated group ( includingpursuant to Treasury Regulation Section 1.1502 - 6 or comparable provisions of state, local or non - U.S. tax law ) andincluding any liability for taxes as a transferee or successor, by contract or otherwise