Mirage

[Villavic]

Originally Posted by sleepless child

Mick was starting to have some money troubles and he wanted to escape taxes by recording in France.

Right. This is how Mick explained in his first book.
I had asked the band to record outside the United States, so that as a citizen of Monte Carlo I wouldn't be liable for American taxes. I
was beginning to get into dire straits with money, having taken bank loans out at some of the highest interest rates in living memory to pay for real estate. I had to prove this new album was recorded out of the country. I was still thinking of emigrating to Australia and giving up my American green card to live as Lord of the Manor at Wendsley Dale, but at the same time, Lord of the Manor was getting more nervous every day. In the back of my mind, I knew I couldn't operate out of the United States. If I stayed away too long, Fleetwood Mac might drift apart, and I was obsessed with keeping this band together and working no matter what.

There is no other studio mentioned, but the Mirage page at Wikipedia (Don't have an álbum or cd book right now) says:
Recorded 1981–82 at Le Château in Hérouville, France, Larrabee Sound Studios and the Record Plant (both in Los Angeles, California) mixed at George Massenburg Labs in West Los Angeles, California