Well there is no list of
high risk / offshore processors, but there are 2 lists with PCI and CISP (US term) compliant payment service providers and Acquriing Banks.
Also some new from Visa about when you need to be compliant, More...
You should always check the below list of compliant payment service providers before you jump into any solution, also if it is "offshore" they will need to be listed, if they are not, and you use them, and Visa or MC catch you they can issue HUGE fines by using a non compliant
payment gateway. Also be informed, you as the merchant has also to be compliant, failing to do so, will also set off fines.
Here is the Visa Europe list
More...
Here the list for US and most part of the world:
http://usa.visa.com/download/merchants/cisp-list-of-pcidss-compliant-service-providers.pdf