If you goals are to sell online you will want to look into Cyprus, Malta or similar countries, you will want to incorporate in a low tax country either in Europe or the US. First look for the merchant account to see what options you have then go for the company formation, that would be the correct order to do things.
I would say it depends very much on what it is you want to achieve... for instant if you need online processing of payments you will find it difficult with an offshore company.
I'm looking for a super secret place to incorporate my company, so far I managed to register a Belize offshore company - IBC company in Belize which isn't working well for me, I'm looking into the Seychelles and BVI at the moment.
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