Filing taxes definition

Filing taxes means submitting tax forms (or a tax “return”) to the appropriate government agencies.
Filing taxes means the amount of any Taxes due in respect of any Pre-Closing Taxable Period Return or the Pre-Closing Tax Period portion of any Straddle Period Return, in each case that is required to be filed after the Closing (excluding, for the avoidance of doubt, any Tax Return that is amended, refiled or otherwise modified in accordance with Section 10.1(c) (Tax Returns) or otherwise).