Visa is a global payments technology company that enables fast, secure and reliable electronic payments across more than 200 countries and territories. They facilitate global commerce through the transfer of value and information among a global network of consumers, merchants, financial institutions, businesses, strategic partners, and government entities.
Paragraph 16(2), Schedule 19, Finance Act 2016 requires Visa to set out the tax strategy of its UK companies and this is detailed below. This strategy covers all taxes and applies from the date of publication until it is superseded.