Good evening, 
  First off thanks for checking out this question. What would be nice
to find is some information with regards to if there are any
international merchant accounts (those in tax-exempt areas, Sweden,
Caymen Islands, etc) that don't hold reserves or do charge-backs and
accept Visa, Mastercard, and such. Also if these same accounts offer
Visa/Mastercards to use, that would be great as well. Preferably
within a bank that has a merchant account directly related to the
bank, rather than a 3rd party so that instant credit can be allocated.
Thanks for your help in advance, and 5 stars will be given to a
well-done answer.

http://www.compagne-matred.com/Offshore_Merchant_Services.htm