definiens: ( including the pluralform and, with correlative meaning, the terms and ) means any andall taxes ( including customs duties or fines ), fees, levies, imposts, duties or other similarassessments in the nature of a tax, imposed by or payable to any federal, state, provincial, localor non - U.S. Tax Authority, and includes all U.S. federal, state, local and non- U.S. gross or net 54 income, gain, profits, windfall profits, franchise, gross receipts, estimated, capital, documentary, transfer, ad valorem, premium, environmental, customs duty, capital stock, severances, stamp, payroll, sales, employment, unemployment compensation, social security, disability, use, property, unclaimed property, withholding or backup withholding, excise, production, valueadded and occupancy taxes, together with all interest, penalties and additions imposed withrespect thereto, ( B ) the term means all returns and reports ( including elections, declarations, disclosures, schedules, estimates, claims for refunds and information returns ) filedor required to be filed with a Tax Authority relating to Taxes, including all attachments thereto andany amendments or supplements thereof and ( C ) the term means anyGovernmental Entity responsible for the assessment, collection or enforcement of laws relating toTaxes ( including the United States Internal Revenue Service ( the ) and the Irish RevenueCommissioners and any similar state, local, or non - U.S. revenue agency )