Buy with the local Apple store/local reseller in the country you're looking at. Doing it 'globally' isn't going to work since you're hitting the person you're sending it to with VAT/GST/Import duties. That's in addition to power brick/keyboard, etc.

If you can't, still a better alternative is to fund/reimburse the purchase.

I'd look into giving each employee a budget to purchase the necessary equipment locally. What does your device provisioning entail?