DECLARE @cols AS NVARCHAR(MAX), @query AS NVARCHAR(MAX);
SET @cols = STUFF((SELECT distinct ',' + QUOTENAME(c.CountryName) FROM #temptest c FOR XML PATH(''), TYPE ).value('.', 'NVARCHAR(MAX)') ,1,1,'')
set @query = 'SELECT ObjectName, ' + @cols + ' from ( select ObjectName,CountryName,counts from #temptest ) x pivot ( max(counts) for CountryName in (' + @cols + ') ) p '
execute(@query)