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Does not sound like Chomsky is saying "no, iran isn't a threat" to me.
The Ruble was on it's way to complete devaluation before Trump propped up the Russian economy by signaling he's willing to give them everything in exchange for nothing.
But it's also true that the west never really fully committed to the sanctions, the fact that you still had Russian oligrarchs traveling around Europe with relative ease was a pretty strong tell.
And yes, most companies will try to minimize taxes (shareholder obligations and all that), but I do think some use much more aggressive tactics than others and will use every loophole and every accounting trick possible.