How can I gift music to someone in another country?

You cannot gift to another country

Sorry.

You can't, you can only gift content (or an amount) to people who are in, and whose account is based in, the same country as yourself - you can't gift to another country

Gifting in another country - http://store.apple.com/us/help/gifting#services - only in certain other countries and only the Apple Store, not the iTunes Store.