definiens: and ) means ( a ) any United States local, state or federal or foreign taxes, including income, capital gains, alternative or add - on minimum, est imated, gross income, gross receipts, sales, use, value add ed, ad valorem, franchise, capital stock or other e quity securities, profits, license, registration, withhol ding, employment, unemployment, disability, severan ce, occupation, social security ( or similar including F ICA ), payroll, transfer, conveyance, documentary, s tamp, property ( real, tangible or intangible ), premium, e scheat or unclaimed property obligation, environmen tal, windfall profits, customs duties, net proceeds, goo ds and services, leasing, registration or other tax es of any kind or any fees, charges, levies, excises, duties or as sessments of any kind in the nature of ( or similar to ) taxes whatsoever, and including any addition to tax or ad ditional amount, together with any interest, penalt ies or addition thereto, whether disputed or not, and ( b ) any Liability for the payment of any amount of any type described in clause ( a ) of this sentence as a resul t of being or having been a member of an member of an affiliated, consolidated, combined, unitary or aggr egate group for any Tax period, and ( c ) any Liabili ty for the payment of any amounts of the type described in cla use ( a ) or ( b ) of this sentence as a result of bein g a transferee of or successor to any Person or as a result of any express or implied obligation to assume such Taxes or to indemnify any other Person, by Contract or otherwis e