Gifting in iTunes to people in other countries
According to Apple support, from the U.S., you can gift physical goods to: 


  Mexico, 15 countries in Europe, and four countries in Southeast Asia (Indonesia, Malaysia, the Philippines, and Thailand).


Those 15 European countries are: Austria, Belgium, Denmark, Finland, France, Germany, Ireland, Italy, Netherlands, Norway, Portugal, Spain, Sweden, Switzerland, United Kingdom. Anywhere else and it seems you need a credit card with a billing address in the target country to send gifts.

However, this does NOT apply to gifting apps:


  [iTunes] Gift Cards and Certificates are valid for use only in the country in which they were purchased. Only residents of the U.S may redeem gift certificates purchased in the U.S.