definiens: or means ( a ) any federal, provincial, territorial, state, municipal, school board, school, local or non - U.S. taxes, like charges, levies, like fees or assessments imposed by any Governmental Authority, including income, gross receipts, business, capital, capital gains, goods and services, provincial sales, registration, value added, escheat, excise ( including medical device excise ), severance, premium, windfall proﬁt, customs, duties, landtransfer, personal property, employment, payroll, license, employee, capital stock, franchise, proﬁts, withholding, social security, unemployment, health, employment insurance, governmental pension plan premiums or contributions, disability, real property, ad valorem / personal property, stamp, occupation, sales, use, transfer, value added, alternative minimum, estimated or other similar tax, and ( b ) any interest, penalty or addition thereto imposed by anyGovernmental Authority whether disputed or not