A recent update to Valve's gifting requirements and rules has made gifting games on Steam a little easier. For starters, buyers will no longer need to have a Steam account in order to purchase gifts for a Steam user. They can now check out as guests, and the recipient will receive an email with their Steam gift, as per usual.
Additionally, and more pertinent in the modern gaming landscape, where people may play with friends across the globe, Steam no longer restricts gifts to the same region. In other words, buyers can now purchase gifts for friends in different regions.