http://en.wikipedia.org/wiki/Commonwealth_of_Independent_States and Brazil for some AAA titles that are locked in CIS.
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I think sometimes Ukraine has even lower prices than Russia.
You can check the prices yourself for any country by visiting http://store.steampowered.com/?cc=xx where xx is the 2 character country code.
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If you want to know it for a specific game, you can compare prices on steamprices.com
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What countries have the cheapest steam games? I remember reading talks here that mexicans and russians have lowest VAT on Steam or what??:D
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