Verotel is a leading Internet Payment Service Provider (IPSP) that has been enabling high-risk webmasters with building their online businesses since 1998.
www.verotel.com
Maybe Teslapay can help with company setup and account. They do high risk but I have no idea if they accept adult specifically.
I don't know if it's just me not seeing it, but I see nothing about what this merchant account is going to be used for and what industry the person is in.
You need to be a bit more specific regarding what it is you need. It's not just a matter of setting up a company in a random place and then finding some merchant account that fits all sectors and industries.
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