EX-8.1 2 clwt_ex8-1.htm OPINION ON TAX MATTERS
EXHIBIT 8.1
LIST OF SUBSIDIARIES
The Company presently wholly owns Euro Tech (Far East) Limited, a Hong Kong corporation, which, in turn, owns the following corporations:
Wholly-Owned

| ● | Euro Tech Trading (Shanghai) Limited — a People's Republic of China corporation
| ● | Euro Tech (China) Limited — a Hong Kong corporation
| ● | Shanghai Euro Tech Limited — a People's Republic of China corporation
| ● | Shanghai Euro Tech Environmental Engineering Company, Ltd. — a People's Republic of China corporation
| ● | Chongqing Euro Tech Rizhi Technology Company, Limited — a People's Republic of China corporation
| ● | Rizhi Euro Tech Instrument (Shaanxi) Company Limited— a People's Republic of China corporation
| ● | Guangzhou Euro Tech Environmental Equipment Company Limited— a People's Republic of China corporation

Majority Owned

| ● | Yixing Pact Environmental Technology Company Limited — a People's Republic of China corporation
| ● | Pact Asia Pacific Limited — a BV1 corporation ("PACT")

Other Entities
Zhejiang Tianlan Environmental Protection Technology Company Limited — a People's Republic of China corporation.*
Zhejiang Jiahuan Electronic Co. Ltd., — a People's Republic of China corporation.*
* A 50 percent or less owned person accounted for by the equity method as defined by SEC rules and regulations.