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The New York Times identified 74 corporations that have done business both in Iran and with the United States government over the last decade, using corporate records filed with the Securities Exchange Commission, company websites, news accounts confirmed by interviews with company officials, and Congressional reports. The list includes two Finnish-based corporations: Nokia and Wärtsilä.

Nokia, which has sold mobile devices and accessories to Iran since at least 2004, said in a 2010 Securities and Exchange Commission filing that it was gaining market share there. Nokia's contracts with the American government include providing telecommunication services to the Department of Defense and the Drug Enforcement Administration. Contracts that were separately awarded to Nokia-Siemens, a joint venture, were not included in the company's totals here.

Nokia-Siemens sold technology to Iran in 2008 that could be used by the government to eavesdrop on cellphones and e-mail messages. The sale proved controversial, though the technology is required by other countries, including the United States. Nokia-Siemens continues to provide services to two cellphone companies in Iran, company spokesman Ben Roome said. "We certainly think that providing telecom equipment is a force for good," Mr Roome said.

Wärtsilä Corporation has built power plants in Iran and in 2002 supplied engines for Islamic Republic of Iran Shipping Line (IRISL) container ships. IRISL is a state-owned shipping company later blacklisted by the United States for facilitating the transfer of military cargo to Iran. Wärtsilä has received federal contracts to provide engine parts to the Coast Guard. A Wärtsilä spokesman, Atte Palomäki, said that the company operates in full compliance with sanctions.

http://www.nytimes.com/interactive/2010/03/06/world/iran-sanctions.html