definiens: or means ( i ) any and all taxes, assessments, levies, tariffs, duties or other charges orimpositions in the nature of a tax ( together with any and all interest, penalties, additions to tax and additionalamounts, whether disputed or not, imposed with respect thereto ) imposed by any Governmental Entity, including netincome, capital gains, estimated income, gross income, gross receipts, profits, business, license, occupation, franchise, capital stock, property ( real, tangible or intangible ), sales, use, ad valorem, transfer, value added, registration, escheat, employment or unemployment, social security, health, payroll, disability, severance, alternativeor add - on minimum, customs, excise, stamp, environmental, windfall profit, commercial rent or withholding taxes,(ii ) any liability for the payment of any amounts of the type described in clause ( i ) of this sentence as a result of beinga member of an affiliated, consolidated, combined, unitary, aggregate or similar group ( including any arrangement forgroup or consortium relief or similar arrangement ) for any Tax period, and ( iii ) any liability for the payment of anyamounts of the type described in clause ( i ) or ( ii ) of this sentence as a result of being a transferee of or successor toany Person, as a result of any express or implied obligation to assume such Taxes or to indemnify any other Person, or by Contract or operation of Law