definiens: or means any ( a ) federal, provincial, territorial, state, municipal, local, foreign or other taxes and other charges inthe nature of a tax, including all income, excise, franchise, gains, capital, real property, goods and services, transfer, value added, grossreceipts, windfall profits, severance, ad valorem, personal property, production, sales, use, license, stamp, documentary stamp, estimatedor withholding taxes, and all customs and import duties ; ( b ) any liability for the payment of any amounts of the type described in clause ( a)as a result of being or having been a member of an affiliated, consolidated, combined or unitary group ; and ( c ) any liability for the payment ofany amounts as a result of being party to any tax sharing agreement or arrangement or as a result of any express or implied obligation toindemnify any other person with respect to the payment of any amounts of the type described in clause ( a ) or ( b )