While most of the other definitions on this topic are technically correct, none of them attribute the joke to its originator, Yakov Smirnoff, an actor and standup comedian who is pretty recent and also still alive.
I can't believe the contributors to this definition were so stupid that they think a joke by a comedian who was incredibly famous during the late 80s and is still very famous is actually a joke that just "comes from the internet"!
Example: In soviet russia, contributors to internet sites probably know what they're talking about, because they don't here.
A magical place where things happen in quite the opposite from the good ol' USA, and where men in furry hats follow you but disappear when you look back.
The lead-in to many a tired old joke on Slashdot, where the punchline is a reverse of what is normal. Sometimes produces screamingly funny results, often produces a yawn.
Derived from old Yakov Smirnoff jokes, where Mr. Smirnoff (a Soviet expatriate) used to do the same thing when talking about the former Soviet Union during his routines.
An internet fad/meme that essentially boils down to a reversal of the norm. As can be seen in the example below, while anywhere else You would tell a bad joke...