definiens: means ( A ) all taxes, charges, fees, duties, levies or other similar assessments or liabilities in the nature of a tax, including income, excess profits, gross receipts, netproceeds, alternative or add - on minimum, ad valorem, premium, value - added, excise, real property, personal property ( tangibleand intangible ), inventory, stamp, capital stock, sales, use, service, transfer, withholding, employment, social security, unemployment, disability, payroll, occupational, severance, estimated and franchise taxes imposed by any Taxing Authorityand ( B ) any interest, fines, penalties, assessments or additions to tax resulting from, attributable to or incurred in connectionwith any tax described in clause ( A ) or any contest or dispute thereof, ( ii ) means all reports, returns, declarations, statements or other information required to be supplied to any Taxing Authority in connection with Taxes(including any attachments thereto or amendments thereof ), ( iii ) means any U.S. or non - U.S. federal, state, municipal or local government, court, tribunal, agency, commission, regulatory authority or instrumentality or any otherentity or person exercising executive, legislative, judicial, regulatory or administrative authority to impose, levy or assess anyTax, and ( iv ) means any U.S. or non - U.S. federal, state, provincial, 11 municipal or local law, statute, ordinance, treaty, common law, rule, regulation, standard, judgment, order, writ, injunction, decree, arbitration award, agency requirement, license or permit of any Taxing Authority