This article was originally posted in the cult of Mac website link here and has been adjusted slightly.
In order to create an iTunes account anywhere in the world to take advantage of apps not available in your country simply follow the steps below (for this example we are using USA) simply substitute the country to the country of your choice.
1) Open iTunes and Log out of your iTunes Store account.
2) In the bottom of the iTunes Store for window you’ll see a “flag” icon. Click on the icon or select Change Country. This where you can navigate to the other international iTunes stores.
3) Choose the United States iTunes Store. Once you’re in the U.S. iTunes Store, DON”T create an account!!!!!! That’s the SECRET. Simply start browsing the App Store and find any FREE app and click to download it…
4) You’ll be prompted to log in or create a new account. Choose Create New Account.
5) Fill in your email address, password and security question.
6) The next window asks you to register a credit card, but if you register an international credit card, Apple will block your registration as it won’t accept your card (your international billing address will make you ineligible) BUT if you choose “None” you’re good to go. Note: This option is available ONLY if you try to download a free app first…
7) Boom!!! You now have a working USA iTunes store account!! This account is good for any free app you want to download right away.