Reworked as Debt Note, the comic tells the story of what occurs when Polandball finds a dark notebook on the floor. Whichever country's name is written in the book will be hit with crippling national debt within forty seconds.
What happens next will be very familiar to Death Note fans! And highly amusing too.
For those not in the loop, Polandball (or Countryball) is a community created internet comic, known for its biting satirical commentary upon real world events. Or, you know, just playing to national stereotypes for the lulz.
It occasionally has to fight off blatant take-over bids from right-wing extremists, who would prefer the 'lulz' to be more Nazi propagandist their nature. But the meme has largely outgrown those dodgy infiltrations. The backlash tends to come, in overwhelming numbers from the rest of the community, not necessarily because of opposing politics, but that any group is trying to steal their comic universe.
Each nation is depicted as a ball, resplendent in their flag and maybe other identifying accessories - beret for the French, monocle for the Brits etc. Here is Debt Note.