Gifting right now is only possible in the US Amazon store, but various competitors in various contries are coming up with ways to gift ebooks as well. I hope it will be easier in the future, especially across geographical borders.
I just had to gift myself a EURO 7,79 giftcard from the German store (so I would receive the email), log in to my sister's German Amazon account, redeem the gift card code, then purchase a book for her so I can transfer it over to her new kindle. I had found and purchased numbers 2 and 3 of a trilogy in the US store, only to then realize that the first book is not available here.
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