definiens: means ( a ) any taxes ( including foreign, federal, state, county or local income, sales and use, excise, franchise, real and personal property, gross receipt, capital gains, land betterment, purchase, alternative minimum, profit, value added, net worth, documentary stamp, production, business and occupation, disability, employment, health tax, National Insurance, payroll or severance ), levies, imposts, duties, deductions, withholdings ( includingbackup withholding ), assessments, fees or other similar charges imposed by any Governmental Entity, including anyinterest, linkage differentials, indexing, additions to tax or penalties applicable thereto, ( b ) any liability for Taxesdescribed in clause ( a ) under Treasury Regulation Section 1.1502 - 6 ( or any similar provision of state, local or foreignLaw ) and ( c ) any liability for Taxes described in clause ( a ) or ( b ) as a transferee or successor