definiens: ( including the plural form and, withcorrelative meaning, the terms and ) means all U.S. federal, state, local andnon - U.S. income, gain, profits, windfall profits, franchise, gross receipts, environmental, customsduty, capital stock, severances, stamp, payroll, sales, employment, unemployment, disability, use, property, unclaimed property, escheat, withholding, excise, production, value added, occupancyand other taxes, duties or assessments of any nature whatsoever, together with all interest, penalties and additions imposed with respect to such amounts and any interest in respect of suchpenalties and additions, ( B ) the term means all returns and reports ( includingelections, declarations, disclosures, schedules, estimates and information returns ) filed or requiredto be filed with a Tax Authority relating to Taxes, and ( C ) the term means anyRelevant Authority responsible for the assessment, collection or enforcement of laws relating toTaxes ( including the Internal Revenue Service ( the ) and the Revenue Commissioner and anysimilar state, local, or non - U.S. revenue agency )