definiens: or means ( i ) all income, profits, franchise, gross receipts, capital, sales, use, withholding, value added, ad valorem, transfer, employment, social security, disability, occupation, asset, property, severance, documentary, stamp, estimated, payroll, license, premium, windfall profits, environmental, unemployment, registration, alternative or add - on minimum, any amount owed in respect ofany Law relating to unclaimed property or escheat, excise and any other taxes, duties and similar charges orassessments in the nature of a tax imposed by or on behalf of any Governmental Authority and any interest, fines, penalties or additions relating to any such tax, duty or similar charge or assessment in the nature of atax and ( ii ) any liability for or in respect of any amounts described in clause ( i ) as a transferee or successor, by contract, or as a result of having filed any Tax Return on a combined, consolidated, unitary, affiliated orsimilar basis with any other Person