definiens: ( including with correlative meaning, the terms and ) shall mean ( a ) any and all, director indirect, taxes and duties and similar governmental charges, levies, imposts or withholdings ( including net income, gross income, gross receipts, sales, use, ad valorem, transfer, franchise, profits, license, lease, service, serviceuse, withholding, payroll, social security contributions, employment, excise, severance, stamp, occupation, premium, property, windfall profits, escheat, customs, duties or other taxes ) in the nature of a tax whenever and by whateverGovernmental Authority imposed, and whether of the United States, French or a foreign, state or local jurisdiction, together with in any such case any interest, fines, penalties, surcharges and charges incidental or relating to theimposing of any of such Taxes and any additions to tax or additional amounts with respect thereto, ( b ) any Liabilityfor the payment of any items described in clause ( a ) above as a result of being ( or ceasing to be ) a member of anaffiliated, consolidated, combined, unitary or aggregate group ( or being included ( or being required to be included ) ) inany Tax Return related to such group ( including any liability pursuant to Treasury Regulations Section 1.1502 - 6 ), and(c ) any Liability for the payment of any amounts as a result of any express or implied obligation to indemnify anyother Person, or any successor or transferee liability, by Contract or otherwise in respect of any items described inclause ( a ) or ( b ) above