definiens: means any federal, state, county, lo cal, or foreign tax, charge, fee, levy, impost, duty, tariff or other assessment or charges of what ever kind, including taxes or other charges based u pon, measured by, or otherwise related to income, diverted profit s, minimum, base erosion anti - abuse minimum, gross receipts, excise, employment, sales, use, transfer, recording, License, payroll, franchise, severance, documenta ry, stamp, occupation, windfall profits, environmental, federa l highway use, commercial rent, customs duty, capit al stock, paid - up capital, profits, withholding, U.S. Social Security, single business and unemployment, disabil ity, real property, personal property, escheatment, unclaimed property, registration, ad valorem, value added, g oods and services, alternative or add - on minimum, estimated taxes, including any interest, penalties, and addit ions imposed thereon or with respect thereto or as a result of a failure to timely, correctly or completely file an y Tax Return, and including Liability for the taxes of any other Pers on under Treasury Regulations Section 1.1502 - 6 ( or any similar provision of state, local, or foreign Law ) as a tra nsferee or successor, by contract, or otherwise