According to adsense terms and conditions it not possible. One man only have one Adsense account. No one needs multiple Adsense account, because you can show ads to multiple sites with your single account.
It really doesn't matter that where you live. You just can't have multiple Google adsense accounts and even if you have managed to do so, you'll get banned soon because this is against Google adsense Policies.
Are you serious?????? Try reading their TOS!!! If you don't know that you shouldn't have one to begin with...
Use a friends address or a relative. If you know someone who will let them use there address then use it.
As for same payee name its not allowed, but you can same address, we also have 3 accounts with different payee name on same address, and using this without any problem.