FBA with a Seller Central Account in another country

Hello, 

I am considering purchasing an existing FBA with a seller central account locked to another country?

If anyone has done this would like to the understand the following:

- To transfer the seller central account to a new owner does the new owner have to establish a corporation in that country ?

- If so do all the financial transactions of this FBA happen in that country's bank account?

- Does the new owner have to taxes in that country ?

Any experience you can share will be appreciated. 

Thanks,

S .