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Offshore company and offshore bank account better two different countries?

Not necessarily, it depend very much on what it is you try to achieve. However, if privacy and anonymity is an issue then most incorporate a company in the Seychelles and open the bank account in Cyprus.
 
leoborn said:
Best is to bank a different place than the company is registered.
Second that... if possible open several different bank accounts in several different offshore and even onshore jurisdictions this makes your setup more agile and you can move around as required.
 
Many figured out that it is of benefit to have both several bank accounts in different countries (i.e. both offshore and onshore) and even for different entities. The more offshore companies and bank accounts the better the level of privacy.