definiens: means any tax or other like governmental assessment or charge of any kind whatsoeverincluding income, franchise, profits, corporations, advance corporation, gross receipts, transfer, excise, property, sales, use, value - added, ad valorem, license, capital, wage, employment, payroll, withholding, social security, severance, occupation, import, custom, stamp, alternative, add - on minimum, environmental or other governmentaltaxes or charges ( including taxes, charges, or other assessments which are imposed upon or incurred under TreasuryRegulation § 1.1502 - 6 ( or any similar provision of state, local or foreign law ) as a result of membership in an affiliated, consolidated, combined or unitary group for Tax purposes, or as transferee or successor, by contract or otherwise),together with any interest, penalty, addition to tax or additional amount with respect thereto, whether disputed or notand including any obligations to indemnify or otherwise assume or succeed to the Tax liability of any other Person(other than any such obligations arising under commercial agreements or arrangements entered into in the ordinarycourse of business )