definiens: or means any and all federal, state, local, or non - U.S. taxes, levies, imposts, duties, or other like assessments, charges orfees ( including estimated taxes, charges and fees ), including taxes based upon, measured by, or determined with reference to gross or net income, grossreceipts, base erosion anti - abuse, diverted profits, digital services, license, payroll, employment, excise, severance, stamp, occupation, premium, windfall profits, environmental, capital stock, franchise, profits, withholding, social security ( or similar, including FICA ), unemployment, disability, realproperty, personal property, escheat, unclaimed property, sales, use, transfer, registration, value - added, goods and services, alternative or add - onminimum, or other tax of any kind or any charge of any kind in the nature of ( or similar to ) taxes whatsoever, including any interest, penalty, or additionthereto and any penalties imposed for any failure to timely, correctly or completely file any Tax Return