This excerpt taken from the CMCO 8-K filed Jan 14, 2010.
Taxes. The Company and its Subsidiaries have filed all Federal, state and other material tax returns and reports required to be filed, and have paid all Federal, state and other material taxes, assessments, fees and other governmental charges levied or imposed upon them or their properties, income or assets otherwise due and payable, except those which are being contested in good faith by appropriate proceedings diligently conducted and for which adequate reserves have been provided in accordance with GAAP. There is no proposed tax assessment against the Company or any Subsidiary that would, if made, have a Material Adverse Effect. Neither any Loan Party nor any Subsidiary thereof is party to any tax sharing agreement.
This excerpt taken from the CMCO 8-K filed Oct 2, 2008.
Taxes" shall mean taxes within the meaning of Section 3 German Tax Code (AO) or comparable laws of foreign jurisdictions, customs duties, dues or payments to a public social security system under mandatory laws of any applicable jurisdiction, in each case together with any interest, penalties or additions and all ancillary charges
and any of the aforementioned items payable as a secondary liability (Haftungsschuld), regardless of whether such item is imposed directly or by virtue of joint and several liability, imposed by any governmental authority;