"SoftBank is one of our substantial shareholders. During fiscal year 2019, SoftBank, through one of its non-U.S. subsidiaries, provided roaming services in Iran through Telecommunications Services Company (MTN Irancell), which is or may be a government-controlled entity. During fiscal year 2019, SoftBank had no gross revenues from these services and no net profit was generated. This subsidiary also provided telecommunications services in the ordinary course of business to accounts affiliated with the Embassy of Iran in Japan. During fiscal year 2019, SoftBank estimates that gross revenues and net profit generated by these services were both under US$17,000. We were not involved in, and did not receive any revenue from, any of these activities. These activities have been conducted in accordance with applicable laws and regulations, and they are not sanctionable under U.S." (SEC, "Form 20-F," 6/5/2019).
Alibaba has a website for its Iran Channel.
"To contain nuclear proliferation as sanctions against Iran are eased, world powers may need help from Alibaba and EBay. United Nations sanctions monitors and government officials suspect Iran has used online marketplaces to make contacts and obtain supplies while building up its nuclear program in defiance of international restrictions over the past decade. Officials and technology executives have struggled to modernize outdated controls that can be bypassed by 21st-century smugglers. While U.S. officials have known since 2007 that Iran was using e-commerce sites, they haven't been able to stamp out illegal procurement, in part because no international body exists to enforce the rules. Indeed, Alibaba Group Holding Ltd and EBay Inc. both acknowledged facing problems with some listings on their sites. Alibaba is trying to improve its systems for removing such listings, a company spokeswoman said. EBay spokesman Ryan Moore said his company works with governments and law enforcement officials to increase the effectiveness of its monitoring tools." (Bloomberg, "Nuclear Smugglers Abusing Alibaba Listings Challenge Iran Deal," 5/5/2015)
"Alibaba has removed listings from its online marketplace for enterprises sanctioned by the US and other countries for their role in the proliferation of weapons of mass destruction. The Chinese ecommerce group has hosted listings on its eBay-style websites for companies that have been accused of helping Iran and North Korea procure nuclear and ballistic missile technology... Most recently, the company removed advertisements for Sinotech (Dalian) Carbon & Graphite Manufacturing, which makes graphite electrodes that can be used in ballistic missiles. That group had been designated in April by the US Treasury Department as a front company that has been used to send shipments to Iran. The US Treasury said that the company sold ballistic missile technology to Iran in violation of UN sanctions. It said that it belonged to Chinese national Li Fangwei, who also goes by the English name Karl Lee." (Financial Times, "Alibaba Takes Down Weaponry Listings," 11/14/14)
"Some factories that have been targeted by sanctions for procuring and producing nuclear-sensitive materials have listings on Alibaba. Machine Sazi Arak, a company that has been sanctioned by the EU, the US and other countries for its work at Iran’s Arak heavy water reactor, is listed as a supplier of boilers, heat exchangers and petrochemical equipment." (Financial Times, "Weapons of Mass Ecommerce," 9/26/14)