definiens: of a specified entity means any corporation, partnership, limited liability company, joint venture orother entity of which the specified entity ( either alone or through or together with any other subsidiary ) owns, directlyor indirectly, 50 % or more of the stock or other equity or partnership interests the holders of which are generallyentitled to vote for the election of the Board of Directors or other governing body of such corporation or other entity . and mean all ( i ) income, gains, franchise, excise, property, sales, use, employment, license, payroll, services, occupation, recording, value added or transfer taxes, governmental charges, fees, levies, assessments or other taxes ( whether payable directly or by withholding ), and, with respect to such taxes, charges, fees, levies and assessments, any estimated tax, interest, fines, penalties or additions and interest on such fines, penalties and additions, ( ii ) liability for the payment of any amounts of the types described in clause ( i ) as a result ofbeing a member of an affiliated, consolidated, combined, unitary or aggregate group and ( iii ) liability for the payment ofany amounts as a result of an express or implied obligation to indemnify any other person with respect to the paymentof any amounts of the type described in clause ( i ) or ( ii )