The Tax and Customs board of Estonia reads:
Granting tax advantages to companies, where employee-shareholders are paid salaries in amounts significantly below the labour market rates for such jobs, is undue.
Why do you think you can get the code signing sertificate for your Seychelles or US company? The validation center checks your presense in the country. You may need to go to notary on Seychelles/US. You need to get DUNS number, to show them the account statements of your company bank account etc. As I understand, it may be almost impossible if you don't live in the country you want to get code signing certificate for.
I'm currenty seeking for the correct way to open my own company to receive the code signing sertificate, I am communicating with the different certificate sellers as well as the company registration services. And I must say the prospects are sad.
If someone has experience of opening a company for this purpose (code signing sertificate), I would be glad to have at least some information.
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