definiens: shall mean any and all ( a ) federal, state, local, foreign or other tax ( including any income tax, franchise tax, profits tax, license tax, capital gains tax, gross receipts tax, value - added tax, surtax, estimated tax, employment tax, unemployment tax, national health insurance tax, excise tax, ad valorem tax, transfer tax, stamptax, sales tax, use tax, property tax, business tax, withholding tax, payroll tax, environmental tax, escheat orunclaimed property obligation, custom tax, goods and services tax, service use tax, license tax, profit tax or otherlike assessments or charges of any kind whatsoever ), and ( b ) charge, fine, penalty, interest, additions to tax, oradditional amounts imposed by any Governmental Body in connection with ( i ) any item described in clause ( a)above or ( ii ) the failure to comply with any requirement imposed with respect to any Tax Returns