I am writing on behalf of my Mexican friend (he does not speak English). He wants to sell his Steam account (Latin account with cheaper Steam store). Anyone who wants to make an offer can talk to me and I will let him know (we chat daily). He has a PayPal account to receive the payment. Once the offer is accepted and the payment is received, he would change the email of the Steam account to the email of the new owner (the email would be communicated to him through the concept in the PayPal payment).
When you get your new account it is recommended to delete all friends and maybe groups (and change password and phone, of course)