Document:

EXHIBIT 10.13

                         TAX INDEMNIFICATION AGREEMENT

                                    between

                            ARTHUR D. LITTLE, INC.,
                              on behalf of itself
                                and the members
                                of the ADL GROUP

                                      and

                            NUVERA FUEL CELLS, INC.,
                              on behalf of itself
                                and the members
                              of the NUVERA GROUP

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                         TAX INDEMNIFICATION AGREEMENT

     This Agreement is entered into as of the 26th of October, 2000 between
Arthur D. Little, Inc. ("ADL"), a Massachusetts corporation, on behalf of
itself and the members of The ADL Group, and Nuvera Fuel Cells, Inc., formerly
known as Epyx, Inc., ("Nuvera"), a Delaware corporation, on behalf of itself
and the members of the Nuvera Group.

                              W I T N E S S E T H:

     WHEREAS, prior to April 4, 2000, ADL was the common parent of an
affiliated group of corporations that included Nuvera; this group and the
members thereof have elected to file consolidated federal income tax returns as
well as certain consolidated, combined or unitary state income tax returns;

     WHEREAS, on April 4, 2000 (the "Deconsolidation Date"), Nuvera issued
capital stock equal to 50% of its outstanding capital stock after such issuance
(the "Exchange") in exchange for 100% of the capital stock of De Nora Fuel
Cells, S.p.A., ("Fuel Cells") a wholly-owned Italian subsidiary of De Nora New
Energy Investments BV ("De Nora BV") and simultaneously with the Exchange, ADL
sold 5% of its capital stock in Nuvera to Amerada Hess (the "AH Sale", together
with the Exchange, the "Deconsolidation"); and the Nuvera Group is no longer
eligible to file consolidated federal income tax returns or consolidated,
combined or unitary state income tax returns with ADL;

     WHEREAS, ADL desires to set forth in this agreement its indemnity
obligations to Nuvera with respect to federal, state and local tax liabilities
that may be imposed on Nuvera as a result of Nuvera or any member of the Nuvera
Group having been a member of the ADL Consolidated Group prior to the
Deconsolidation Date;

     NOW, THEREFORE, in consideration of the mutual covenants and agreements
hereinafter set forth, the parties agree as follows:

     1. Definitions.

     (a) As used in this Agreement:

     "ADL Consolidated Group" shall mean ADL and each direct and indirect
corporate subsidiary, including a member of the Nuvera Group, that is eligible
to join with ADL in the filing of (i) for Federal Tax purposes, a

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consolidated federal income tax return, and (ii) for Combined State Tax
purposes, a Combined State Tax Return.

     "ADL Group" shall mean, at any time, ADL and each of its direct and
indirect corporate subsidiaries other than those subsidiaries that are members
of the Nuvera Group.

     "Code" shall mean the Internal Revenue Code of 1986, as amended.

     "Combined State Tax" shall mean, with respect to each state or local
taxing jurisdiction, any income, franchise or similar tax (together with any
related interest or penalty) payable to such state or local taxing jurisdiction
in which a member of the Nuvera Group files tax returns with a member of the
ADL Group, on a consolidated, combined or unitary basis.

     "Federal Tax" shall mean any tax imposed under Subtitle A of the Code and
any related interest or penalty imposed under Subtitle F of the Code.

     "Final Determination" shall mean (i) with respect to Federal Taxes, a
"determination" as defined in Section 1313(a) of the Code or execution of an
IRS Form 870AD and, with respect to taxes other than Federal Taxes, any final
determination of liability in respect of a tax that, under applicable law, is
not subject to further appeal, review or modification through proceedings or
otherwise, (ii) any final disposition of a tax issue by reason of the
expiration of a statute of limitations or (iii) the payment of tax by Nuvera
with respect to any item disallowed or adjusted by any taxing authority where
Nuvera determines in good faith that no action should be taken to recoup such
payment.

     "FY 2000" shall mean the tax year of ADL ending on December 31, 2000.

     "IRS" shall mean the Internal Revenue Service.

     "Nuvera Group" shall mean, at any time, Nuvera and any direct or indirect
corporate subsidiaries of Nuvera that would be eligible to join with Nuvera
with respect to Federal Taxes, in the filing of a consolidated federal income
tax return and, with respect to Combined State Taxes, in the filing of a
consolidated, combined or unitary income or franchise tax return, including any
predecessors thereto.

     "Post-Deconsolidation Tax Period" means (i) any tax period beginning after
the Deconsolidation Date and (ii) with respect to a tax period that begins on
or before and ends after the Deconsolidation Date, the portion of the tax
period that commences on the day immediately after the Deconsolidation Date.

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     "Pre-Deconsolidation Tax Period" means (i) any tax period ending before or
on the Deconsolidation Date and (ii) with respect to a period that begins
before and ends after the Deconsolidation Date, the portion of the tax period
ending on and including the Deconsolidation Date.

     "Prime" shall mean, the rate announced from time to time as "prime" by
Federal Reserve Bank of Massachusetts, as its prime rate with respect to the
applicable currency.

     "Return" shall mean any tax return, statement, report or form (including
estimated tax returns and reports, extension requests and forms, and
information returns and reports) required to be filed with any taxing
authority.

     "Separate State Tax" shall mean, with respect to each state or local
taxing jurisdiction, any income, franchise or similar tax (together with any
related interest or penalty) payable to such state or local taxing jurisdiction
in which a member of the Nuvera Group files a separate state or local tax
return.

     "Tax Proceeding" shall mean any tax audit, dispute or proceeding (whether
administrative or judicial).

     (b) Any term used in this Agreement that is not defined in this Agreement
shall, to the extent the context requires, have the meaning assigned to it in
the Code or the applicable Treasury regulations thereunder (as interpreted in
administrative pronouncements and judicial decisions) or in comparable
provisions of applicable law.

     2. Administrative and Compliance Matters.

     (a) Sole Tax Indemnification Agreement. Any and all existing tax sharing
or indemnification agreements or arrangements, written or unwritten, between
any member of the ADL Group and any member of the Nuvera Group shall be
terminated as of the date of this Agreement.

     (b) Designation of Agent. Each member of the Nuvera Group hereby
irrevocably authorizes and designates ADL as its agent, coordinator, and
administrator, for the purpose of taking any and all actions (including the
execution of waivers of applicable statutes of limitation) necessary or
incidental to the filing of any Return, any amended Return, or any claim for
refund (even where an item or Tax asset giving rise to an amended Return or
refund claim arises in a Post-Deconsolidation Tax Period), credit or offset of
tax or any other proceedings, and for the purpose of making payments to, or
collecting refunds from, any taxing authority, in each case relating only to
any Pre-Deconsolidation Tax Period. ADL

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covenants to Nuvera that it shall be responsible to see that all such
administrative matters relating thereto shall be handled promptly and
appropriately.

     (c) Pre-Deconsolidation Tax Period Returns.

          (i) Preparation of Returns. ADL will prepare, consistently with past
practice and applicable law and with the assistance of the Nuvera Group, the
consolidated Federal Tax Returns and Combined State Tax Returns of the ADL
Consolidated Group and the separate returns of Nuvera Group for all Tax Periods
that end on or prior to the Deconsolidation Date. ADL shall have the right with
respect to such Returns to determine (A) the manner in which such returns,
documents or statements shall be prepared and filed, including, without
limitation, the manner in which any item of income, gain, loss, deduction or
credit shall be reported, (B) whether any extensions should be requested, and
(C) the elections that will be made by any member of the ADL Group or the
Nuvera Group. At the time ADL files the ADL Consolidated Group's consolidated
Federal Tax Returns for FY 2000, ADL shall deliver to Nuvera a copy of the
portion of such returns relating to Nuvera. At the time ADL files any Combined
State Tax Returns that include Nuvera or any separate state and local tax
returns for Nuvera, ADL shall deliver a copy of such returns to Nuvera.

          (ii) Audits and Refunds. With respect to all consolidated Federal Tax
Returns and Combined State Tax Returns of the ADL Consolidated Group for all
Tax Periods that end on or prior to the Deconsolidation Date, ADL shall have
the right to (A) contest, compromise or settle any adjustment or deficiency
proposed, asserted or assessed as a result of any audit of any return filed by
ADL, (B) file, prosecute, compromise or settle any claim for refund, and (C)
determine whether any refunds to which the ADL Consolidated Group may be
entitled shall be received by way of refund or credit against the tax liability
of the ADL Consolidated Group.

     (d) Allocation. ADL may, at its option, elect and Nuvera will join ADL (if
necessary) in electing to ratably allocate items (other than extraordinary
items) of the Nuvera Group in accordance with relevant provisions of Treasury
Regulation Section 1.1502-76. If ADL exercises its option to make the election,
each member of the Nuvera Group will provide a statement stating its consent to
such election as required under the regulations.

     (e) Short-Year State and Local Returns. ADL and Nuvera agree that Combined
State Tax Returns and separate state and local returns filed for tax periods
beginning prior to the Deconsolidation Date will reflect a short taxable year
for Nuvera ending on the Deconsolidation Date in any state or local taxing

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jurisdiction in which such tax year is allowed by administrative practice,
whether or not required by law.

     3. Indemnities.

     (a) ADL Indemnities. ADL will indemnify Nuvera and the members of the
Nuvera Group that were members of the ADL Consolidated Group (that included a
member of the ADL Group) against and hold them harmless from:

          (i) any Tax Liability imposed on the Nuvera Group solely as a result
of Nuvera or any member of the Nuvera Group having been a member of the ADL
Consolidated Group; and

          (ii) all liabilities, costs, expenses (including, without limitation,
reasonable expenses of investigation and attorneys' fees and expenses), losses,
damages, assessments, settlements or judgments arising out of or incident to
the imposition, assessment or assertion of any tax liability or damage
described in (i), including those incurred in the contest in good faith in
appropriate proceedings relating to the imposition, assessment or assertion of
any such tax, liability or damage.

     (b) Discharge of Indemnity. ADL and the members of the ADL Group shall
discharge their obligations under Section 3(a) hereof, respectively, by paying
the relevant amount in immediately available funds within 30 days of demand
therefor. After a Final Determination of an obligation under Section 3(a) of
ADL, Nuvera shall send a statement to ADL showing the amount due thereunder.
Notwithstanding the foregoing, if either Nuvera, ADL or any member of the
Nuvera Group disputes in good faith the fact or the amount of its obligation
under Section 3(a), then no payment of the amount in dispute shall be required
until any such good faith dispute is resolved in accordance with Section 10
hereof; provided, however, that any amount not paid within 30 days of demand
therefor shall bear interest at a rate equal to Prime for each day until paid.

     4. Communication and Cooperation.

     (a) Consult and Cooperate. Nuvera and ADL shall consult and cooperate (and
shall cause each member of the Nuvera Group or the ADL Group, respectively, to
cooperate) fully at such time and to such extent as are reasonably requested by
the other party in connection with all matters subject to this Agreement.

     (b) Tax Attribute Matters. ADL and Nuvera shall advise each other with
respect to any proposed tax adjustments relating to a Pre-Deconsolidation Tax

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Period, which are the subject of an audit or investigation, or are the subject
of any proceeding or litigation, and which may affect any tax liability or any
tax attribute of ADL, Nuvera, the ADL Group, the Nuvera Group or any member of
the Nuvera Group or the ADL Group (including, but not limited to, basis in an
asset or the amount of earnings and profits). Except as otherwise provided
herein, ADL shall determine the apportionment of tax attributes between the ADL
Group and the Nuvera Group in accordance with applicable laws.

     5. Audits and Contest.

     Notwithstanding anything in this Agreement to the contrary, ADL shall have
full control over all matters relating to any tax return or any Tax Proceeding
relating to any tax matters of the ADL Consolidated Group. ADL shall have
absolute discretion with respect to any decisions to be made, or the nature of
any action to be taken, with respect to any matter described in the preceding
sentence.

     6. Notices.

     Any notice, demand, claim, or other communication under this Agreement
shall be in writing and shall be deemed to have been given upon the delivery or
mailing thereof, as the case may be, if delivered personally or sent by
certified mail, return receipt requested, postage prepaid, to the parties at
the following addresses (or at such other address as a party may specify by
notice to the other):

                           If to ADL, to:

                           Arthur D. Little, Inc.
                           Acorn Park
                           Cambridge, MA 02140-2390
                           Attention: Peter Fipphen
                           Fax: (617)498-7091

                           If to Nuvera, to:

                           Nuvera Fuel Cells, Inc.
                           15 Acorn Park
                           Cambridge, MA 02140
                           Attention: Danny Wong
                           Fax: (617)498-6655

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     7. Effectiveness; Termination and Survival.

     This Agreement shall become effective upon execution. All rights and
obligations arising hereunder with respect to a Pre-Deconsolidation Tax Period
shall survive until they are fully effectuated or performed. Notwithstanding
anything in this Agreement to the contrary, this Agreement shall remain in
effect and its provisions shall survive for the full period of all applicable
statutes of limitation (giving effect to any extension, waiver or mitigation
thereof).

     8 Entire Agreement; Amendments and Waivers.

     (a) Entire Agreement. This Agreement contains the entire understanding of
the parties hereto with respect to the subject matter contained herein. No
alteration, amendment, modification, or waiver of any of the terms of this
Agreement shall be valid unless made by an instrument signed by an authorized
officer of each of ADL and Nuvera, or in the case of a waiver, by the party
against whom the waiver is to be effective.

     (b) Amendments and Waivers. No failure or delay by any party in exercising
any right, power or privilege hereunder shall operate as a waiver thereof nor
shall any single or partial exercise thereof preclude any other or further
exercise thereof, or the exercise of any right, power or privilege. This
Agreement shall not be waived, amended or otherwise modified except as in
writing, duly executed by all of the parties hereto.

     9 . Governing Law and Interpretation.

     This Agreement has been made in, and shall be construed and enforced in
accordance with the laws of, the state of Massachusetts without giving effect
to laws and principles relating to conflicts of law.

     10. Dispute Resolution

     If the parties hereto are unable to resolve any disagreement or dispute
relating to this Agreement within 20 days, such disagreement or dispute shall
be resolved by a recognized law firm or accounting firm that is expert in tax
matters in the relevant jurisdiction or that is mutually acceptable to the
parties hereto (a "Referee"). A Referee so chosen shall resolve any such
disagreement or dispute pursuant to such procedures as it may deem advisable.
Any such resolution shall be binding on the parties hereto without further
recourse. Except as otherwise provided herein, the costs of any Referee shall
be apportioned between ADL and Nuvera as determined by such Referee in such
manner as the Referee deems

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reasonable, taking into account the circumstances of the disagreement or
dispute, the conduct of the parties and the result of the disagreement or
dispute.

     11. Assignments; Third Party Beneficiaries.

     Except as provided below, this Agreement shall be binding upon and shall
inure only to the benefit of the parties hereto and their respective successors
and assigns, by merger, acquisition of assets or otherwise (including but not
limited to any successor of a party hereto succeeding to the tax attributes of
such party under applicable law). This Agreement is not intended to benefit any
person other than the parties hereto and such successors and assigns, and no
other person shall be a third party beneficiary hereof.

     12. Authorization.

     Each of the parties hereto hereby represents and warrants that it has the
power and authority to execute, deliver and perform this Agreement, that this
Agreement has been duly authorized by all necessary corporate action on the
part of such party, that this Agreement constitutes a legal, valid and binding
obligation of each such party and that the execution, delivery and performance
of this Agreement by such party does not contravene or conflict with any
provision or law or of its charter or bylaws or any agreement, instrument or
order binding on such party.

     IN WITNESS WHEREOF, the parties have executed and delivered this Agreement
as of the day and year first written above.

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                                            ADL on its own behalf and on behalf
                                            of each member of the ADL Group.

                                            By:   /s/ Kim Driscoll
                                               -------------------------------
                                               Name:  Kim Driscoll
                                               Title: General Counsel

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                                            Nuvera on its own behalf and on
                                            behalf of each member of the Nuvera
                                            Group.

                                            By:   /s/ Danny Wong
                                               -------------------------------
                                               Name:  Danny Wong
                                               Title: Controller

                                       10EXHIBIT 10.14

                                                       [field for revenue stamp]
                                                                   revenue stamp
                                                    for administrative documents
                                                       to be cancelled with date
                                                           or stamp or signature

                       RENTAL CONTRACT FOR COMMERCIAL USE

1)   With this private deed I a(1)  DE NORA S.P.A.
Registered in the Milan Corporate Register as no. 200888
tax ID number 01198280123
Lessor, with residence/registered offices in MILAN
Via BISTOLFI no. 35,
hereby rents to (1) DE NORA FUEL CELLS S.P.A. registered in the Milan Corporate
Register as no. 208344/1999
tax ID number 12910180152,
Lessee, who accepts for himself, his heirs, and assignees, the real estate unit
Consisting of Loft used as a workshop located in MILAN, Via dei Canzi, no. 1,
floor 1st
For 6 (SIX) years, that is, from 10/1/1999 to 09/30/2005

2) The rent is hereby fixed as 8,000,000 lire + VAT per year, for rent alone,
in total 8,000,000 lire + VAT, to be paid at lessor's domicile in 4 (four)
equal advance installments of 2,000,000 lire + VAT, due 1/1, 4/1, 7/1, 10/1.

The parties agree that the rent will be updated annually upon lessor's request.

Rent increases shall be those found by ISTAT of the consumer price index for
worker and employee families. The provisions of this article shall also be
applied to seasonal rent contracts.

---------------
     1 For individuals, specify all personal particulars (last name, first
name, place and date of birth); for companies, complete corporate name, and
Court registration number.

<PAGE>

3) The contract is understood to be renewed for a period of 6 (SIX) years, and
so forth unless one of the parties serves notice of termination by registered
letter sent at least 12 (twelve) months prior to expiration of the lease, and
except for termination to be communicated by lessee, within the terms and
conditions set forth in art. 27, Law 7/27/78, no. 392.

4) The lease is exclusively for WORKSHOP; lessee is prohibited from altering
said use, to sublet or transfer all or part of the premises, also gratuitously,
without lessee's written permission. Lessor's silence or acquiescence to change
in the agree use, to transfer or subletting which may occur, shall have a
solely tolerance value without any effect to lessee's benefit.

5) Lessee declares that the real estate which is the subject of this contract
shall be used to conduct business which (2)DO NOT ENTAIL direct contact with the
user and consumer public; the declared hereby expressed accounts for the entire
content and consequences of articles 34 and 35 Law 7/27/78, no. 392.

6) Failure, even partial failure, to pay the rent within 30 days of the due
date, or of the shares of additional costs within two months of request to do
so, as well as alteration in the use of the premises, shall result ipso iure
termination of the contract by lessee's action and fault, and the consequent
compensation for damages, in addition to the payment of the amount due,
pursuant to art. 1456 Civil Code. If lessor does not exercise the right granted
to him by the referenced termination clause, late payment of rent shall result
in payment of interest set at 5% above legal interest.

7) Lessee formally pledges to accept the supply of central heating at the
conditions set down by lessor, with the exception of the provision of art. 10,
Law 7/27/78, no. 392, and to reimburse lessor for expenses for operating the
facilities. The following expenses shall be borne wholly by lessee: cleaning
service, operation and regular maintenance of the elevator, water, electrical
power, and air conditioning, draining cesspools and latrines, and other common
services. Lessee shall bear 90% of the cost of janitorial service.

--------------
     2 (entail - do not entail)

<PAGE>

8) The premises are delivered in normal state of maintenance pursuant to art.
1575 Civil Code, unless proof to the contrary can be provided within eight days
of commencement of the lease; lessor declares that the property is in
compliance with current laws.

9) Lessee is prohibited without prior written consent from lessor to alter the
premises and the facilities existing in same which do not allow restoring the
premises to its current state at any given time.

10) Lessor reserves the right to install meters to measure water consumption
and, in that case, lessee must reimburse, in addition to the price of the water
consumed, the cost of rental, reading, and maintenance.

11) Lessee is directly responsible to lessor and third parties for damages he
[lessee] causes due to water leaks, gas leaks, etc., and to any other misuse or
negligence to the rented premises.

12) All of the repairs as per articles 1576 and 1609 Civil Code shall be borne
by lessee, as well as all other repairs pertaining to the facilities and
services; lessor will reimburse tenant, if this is not done immediately, and
the relative cost must be reimbursed to him within 30 days of the completed
repair; should this not occur, ......... lire will be withdrawn from the
security deposit, which must be restored immediately by lessee.

13) Lessor may make repairs, include non-urgent repairs, without paying any
indemnity to lessee, even if same, due to these repairs, suffers inconvenience
for more than 20 days, thereby expressly suspending the provision of art. 1584
Civil Code.

14) Lessee pledges to allow the premises to be visited by individuals seeking
to rent same, every day from 2:00 pm to 4:00 pm, starting on the first day of
the final quarter of the lease, under penalty of paying damages, without
prejudice to lessor's, or someone representing lessor, right to visit the
premises at any time for the purpose of establishing how they are being used.

15) No legal action may be instituted by lessor in arrears; the parties
consider this clause to be an essential condition in entering into this
contract.

<PAGE>

16) For matters not provided for in this contract, please refer to the law, as
well to the provincial customs and practices relating to leases.

17) For all disputes arising from the performance of this contract, the
competent forum shall be that of the lessor's domicile, which is elected for
all effects, to be in ...

18) The loft as per clause 1 of this contract has an area of 140 square meters
(57,500 lire per square meter).

19) This contract is understood to be without security deposit.

20) This contract is subject to VAT and shall be registered at a fixed rate in
case of use.

21) The first ISTAT adjustment of the rent will be made starting 01/01/2001.

Milan, October 6, 1999

[stamp] DE NORA FUEL CELLS spa                        [stamp] DE NORA s.p.a.

/s/  Federico De Nora                                 /s/ Michele De Nora
--------------------------------                      --------------------------
     Federico De Nora                                     Michele De Nora
     Board Member                                         Board Member
     Signature of lessee                                  Signature of lessor

In compliance with articles 1341 and 1342 Civil Code, the parties, jointly
agree, by reading of the laws contained in this contract, with special
attention to clauses 1, 2, 4, 5, 6, 7, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21
hereby declare their approval thereof, henceforth rejecting all reciprocal
objections.

[stamp] DE NORA FUEL CELLS spa                        [stamp] DE NORA s.p.a.

/s/  Federico De Nora                                 /s/ Michele De Nora
--------------------------------                      --------------------------
     Federico De Nora                                     Michele De Nora
     President and CEO                                    Board Member
     Signature of lessee                                  Signature of lessor

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