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This site provides general information related to creating and running a business. The content of
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advice or opinions. The contents of this site, and the viewing of the information on this site,
should not be construed as, and should not be relied upon for, legal, financial or tax advice in any particular
circumstance or fact situation. No action should be taken in reliance on the information contained
on this site, and Visa Inc. disclaims all liability in respect to actions taken or not taken based
on any or all of the contents of this site to the fullest extent permitted by law. You should
contact an attorney to obtain advice with respect to any particular legal or tax issue or problem,
including those relating to your current or potential business.
The contents of this site have been developed for a U.S. audience.