Gift a subscription to Apple TV+

Gifting

https://www.apple.com/shop/help/gifting

"When you shop for friends and family living abroad, you will be billed in the currency of the country or region where you want your products to be delivered."

To me it isn't clear if you always even can send a gift to a person in another country. For example the US version of this web page only talks about sending gifts to a limited number of countries even if you use the other country's web site.

As I thought, it may not be possible to do international gifting. Apple doesn't say why but concepts such as prevention of money laundering come to mind.