definiens: or means any United States, Australia, Brazil, China, European Union, France, Germany, HongKong, Italy, Netherlands, Singapore or United Kingdom federal, national, state, local, provincial, municipal or foreignnet income, alternative or add - on minimum, estimated, gross income, gross receipts, sales, use, ad valorem, valueadded, transfer, franchise, capital profits, lease, service, fringe benefits, license, withholding, payroll, employment, social security, excise, severance, stamp, occupation, premium, property, environmental or windfall profit tax, registration, capital stock, social security ( or similar ), unemployment, disability, customs duty or other tax, governmental fee or other like assessment or charge of any kind whatsoever ( including any liability incurred or borneby virtue of the application of Treasury Regulation Section 1.1502 - 6 ( or any similar or corresponding provision of U.S