definiens: or means any and all ( i ) taxes, assessments, levies, tariffs, duties, fees or other charges or impositions inthe nature of a tax ( together with any and all interest, penalties, additions to tax and additional amounts imposed withrespect thereto ) imposed by any Governmental Authority, including income, estimated income, gross receipts, profits, business, license, occupation, franchise, production, capital stock, real or personal property, sales, use, transfer, valueadded, ad valorem, employment or unemployment, social security, disability, payroll, alternative or add - on minimum, turnover, leasing, fuel, excess profits, interest equalization, severance, customs, excise, stamp, environmental, commercial rent or withholding taxes, ( ii ) amounts described in clause ( i ) above that are liabilities of a consolidated, combined, affiliated or unitary group and for which the relevant party is liable under Section 1.502 - 6 of the TreasuryRegulations, or under any other relevant Law or applicable rule imposing joint and/or several liability for such amountsand ( iii ) amounts described in clauses ( i ) or ( ii ) above for which the relevant party is liable pursuant to any Tax sharing, Tax allocation, Tax indemnification or other similar agreement, other than such agreements entered into in the OrdinaryCourse of Business and not primarily related to Taxes