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Nobody at Apple cares about your ip.
All you need to make an account is a US gift card. It's maybe advisable to get a email address that is hosted in the states but in that case Google is your friend :-)
They also will ask you for a valid US address when you open the account so be prepared.
When generating the account don't choose to enter a credit card. Instead redeem the credit on your gift card.
After that you can start spending your money.
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