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US, you need one of the ppl in charge of the company to be a US citizen, so that wouldn't work for you.
Rumors I have heard, you just need an EU corperation to use the european ones.
Gibraltar is aparently the country you want to incorperate in, b/c if you are a foreign presence, you can apply not to pay taxes there, and you don't have to collect the VAT, but Visa considers it part of EU visa.
ZoiNk
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