CHANGING APPLE ID/EDIT ACCOUNT INFORMATION/CHANGE ITUNES COUNTRY

Tap Settings / iTunes & App Stores, then tap the Apple ID signed in. Sign out of the current Apple ID account and then sign in with another account or create a new Apple ID http://support.apple.com/kb/HT2731?viewlocale=en_US

To edit account information tap Settings / iTunes & App Stores / Apple ID: / View Apple ID

To change your iTunes Store country, sign in to the account for the iTunes Store region you would like to use, tap Settings/iTunes & App Store/Apple ID/View Apple ID/Country/Region

Read this article for information http://support.apple.com/kb/HT1311