definiens: or means all taxes, levies, or other like assessments, charges, fees, including, without limitation, income, gross receipts, excise, ad valorem, property, goodsand services, value added ( ), import, export, sales, use, license, payroll, franchiseand privilege taxes or other taxes, fees, duties, charges, levies, or assessments of anykind whatsoever ( whether payable directly or by withholding ), together with any interestand any penalties, additions to tax or additional amounts, imposed by state, federal, provincial or foreign government or any subdivision or agency thereof . means all Taxes ( including franchise and privilege taxes ) based upon or measured byincome or gross receipts over a period of time, including withholding Taxes imposed in lieuof Income Taxes . means all services, VAT, sales, use, transaction - based gross receipts, COFINS, ISS, PIS, China Business Tax and other similar Taxesarising in connection with [COMPANY] 's charges to Elanco under this Agreement or aparticular transfer of property, goods or services . means real and personalproperty ad valorem Taxes and any other Taxes imposed on a periodic basis andmeasured by the level of any item . means any import, export, withholding andPage 28 similar Taxes related to the importation or exportation of any goods or services, Deliverables or Work Product performed under this Agreement