definiens: or shall mean all taxes, charges, fees, duties, levies, penalties or otherassessments or governmental charges imposed by any federal, state, local or foreign Governmental Entity, including income, gross receipts, excise, property, sales, gain, use, license, 14 custom duty, unemployment, capital stock, transfer, franchise, payroll, withholding, social security, minimumestimated, profit, gift, severance, value added, disability, premium, recapture, credit, occupation, service, leasing, employment, stamp and other taxes, and shall include ( a ) interest, penalties or additions attributablethereto or attributable to any failure to comply with any requirement regarding Tax Returns and ( b ) anyLiability for such amounts as a result either of being a member of a combined, consolidated, unitary oraffiliated group or of a contractual obligation to indemnify any other Person