Apple developer account restrictions I intend to open a new Apple developer account (for a friend), are there any restrictions for offshore companies / offshore bank accounts? 

(Both his company and bank account are in Seychelles)

Sorry if I misplaced the question, I didn't find any better suited category.
Contact Apple Developer
You should contact Apple Developer directly. Only they will be able to provide the definite answers you need.
Legal Requirements to Enroll
Apple publish a guide covering Before You Enroll and an Enrollment Support page. The support page mentions the following criteria:

Organizations enrolling in the Apple Developer Program will need:
Legal Entity Status
To enroll in an Apple Developer Program, your organization must be a legal entity so that it can enter into contracts with Apple. We do not accept DBAs, fictitious businesses, trade names, or branches. The legal entity name will appear as the “seller” for apps you distribute on the App Store and Mac App Store. Example: Seller: ABC Company, Inc.
A D-U-N-S Number
Your organization must have a D-U-N-S Number so that we can verify your organization’s identity and legal entity status. These unique nine-digit numbers are assigned by Dun &amp; Bradstreet and are widely used as standard business identifiers. You can check to see if your organization already has a D-U-N-S Number and request one if necessary. They are free in most jurisdictions. Learn more
Legal Binding Authority
As the person enrolling your organization in the Apple Developer Program, you must have the legal authority to bind your organization to legal agreements. You must be the organization’s owner/founder, executive team member, senior project lead, or have legal authority granted to you by a senior employee.