Can I receive money as a gift on iTunes from a different country?
Apple Store Gift Cards can only be redeemed in the country of purchase.

To make iTunes purchases, you must use the store for the country you are physically located in. (You might be able to use a different Country store front, however it is a TOS violation you you can eventually have problems with your account); 
To make iTunes purchases, you must have an iTunes account for that country store.
To make an account for that country store,
- you must have an iTunes Gift Card specific to that country and and a mailing address in that country.
- Or you must have a credit card issued from a bank in that country and a billing address in that country.

http://store.apple.com/ie/help/gifting

I hope that it helps a litlle.