definiens: or means any and all taxes, assessments, levies, tariffs, duties, or other charges imposed by a Governmental Entity, including all federal, state, territory, local, foreign and other income, franchise, profits, gross receipts, capital gains, capital stock, transfer, sales, use, Valu e Added Tax, ad valorem, occupation, property, excise, severance, windfall profits, stamp, licence, payroll, employment, unemployment, disability, social security, withholding, escheat, environmental, customs duty, estimated and other taxes, assessments, c harges, duties, fees, levies or other governmental charges imposed by any Governmental Entity of any kind whatsoever ( whether payable directly or by withholding and whether or not requiring the filing of a Return ), together with any penalties and interest and any additional amounts with respect thereto and shall include any liability for such amounts as a result of ( i ) being a transferee or successor or member of a combined, consolidated, unitary or affiliated group, or ( ii ) a contractual obligation to inde mnify any Person or other entity