@noel57: I would prefer a ready made btc exchange website with or without members. From my own findings the fiat currency banking should not pose a problem in regard to taxes, simply put you just need to follow the banking rules and the nation's applicable tax rules.
@jacktheking: Thanks for the warning. Hiring a development team for making the btc exchange would take them several weeks/months to produce a decent beta so I would like to see if there's anyone selling an existing btc exchange before going down that road. On the other hand if you know a number of trustworthy and highly experienced developers let me know