Nokia may or may not be liable to this tax. The rule of the land you have to follow.
You've just hit on the real problem here, but not how you meant it.
Yes, each culture has its own "rule of the land" that foreign investors need to follow. In the case of India, that means "Grease every palm you see or everyone from the PM down to the beat-cop will make your life hell". And that holds true in a great many places, not just India (though India seems to have institutionalized that practice to a degree that completely dwarfs any other nominally-1st-world nation).
Unfortunately, since Nokia also does business in the US, and the US has this curious delusion that we can impose our laws on the rest of the world, obeying this Indian "unwritten law" would put Nokia in violation of the FCPA. That then puts everyone in an awkward situation.
I fully expect we'll start seeing more and more companies simply skip the US market entirely to avoid dealing with our bullshit. We resemble the guy at the party giving away free cocaine at this point - Grudgingly popular, but no one hangs out with him the next day.