definiens: or means ( i ) any foreign, federal, state or local in come, gross receipts, license, payroll, employment, excise, severance, st amp, occupation, premium, property, windfall, profi ts, environmental, customs, capital stock, franchise, e mployees ’ income withholding, foreign or domestic withholding, social security, unemployment, disabil ity, real property, personal property, sales, use, transfer, value added, alternative or add - on minimum or other similar tax, governmental fee, governmental assess ment or governmental charge, including any interest, penalt ies or additions to tax or additional amounts with respect to the foregoing, and ( ii ) any liability for the payme nt of any amounts of the type described in the imme diately preceding clause ( i ) as a result of being a member of an affiliated, combined, consolidated or unitary group for any period, as a result of any tax sharing or tax a llocation agreement, arrangement or understanding, or as a result of being liable for another Person ’s taxes a s a transferee or successor, by contractual obligat ion or otherwise