definiens: or means : ( a ) any federal, state, local, foreign or other tax, including any income, capital gain, gross receipts, capital stock, proﬁts, transfer, estimated, registration, stamp, premium, escheat, unclaimed property, customs duty, ad valorem, occupancy, occupation, alternative, add - on, windfall proﬁts, value added, severance, property, business, production, sales, use, license, excise, franchise, employment, payroll, socialsecurity, disability, unemployment, workers ’ compensation, national health insurance, withholding or other taxes, duties, fees, assessments orgovernmental charges, surtaxes or deﬁciencies thereof of any kind whatsoever, however denominated, and including any ﬁne, penalty, addition to tax orinterest imposed by a Governmental Body with respect thereto ( b ) any liability for the payment of any amounts of the type described in clause ( a ) as aresult of being a member of an aﬃliated, consolidated, combined, unitary or similar group ( including any arrangement for group or consortium relief orsimilar arrangement ) for any period, and ( c ) any liability for the payment of any amounts of the type described in clauses ( a ) or ( b ) as a result of anyexpress or implied obligation to indemnify any other Person or as a result of any obligation under any agreement or arrangement with any other Personwith respect to such amounts and including any liability for taxes of a predecessor or transferor or otherwise by operation of Law