Sending steam gifts to other countries

Hello, I'm new to this site and I have a question about that 10% price difference for buying gifts on steam to ppl from other countries. Does it work in two ways or only for the countries where price is more than 10% higher than mine?

I'm from Poland and we have here like top 3 most expensive games on steam (which is fucked up btw) and somehow I was able to send gift to guy from Norway, where the game was 11% cheaper according to steamdb.