.How to Make Gmail Account

Go to https://accounts.google.com/signup
Click Create an account. ...
The sign-up form will appear. ...
Finally, review Google's Terms of Service and Privacy Policy, click the check box, and then click Next
The Create your profile page will appear. ...
Your account will be created, and the Google welcome page will appear.

How Change you Google Account country

When you register a new Google account for using Google services like: G mail, Google Play, Google Ad words, Google Ad sense, YouTube, Google Analytic, Google Plus etc ... As Google said: "A single username and password gets you into everything Google."
First of all, Google will automatically detect your location based on your IP address: