EX-8.1 4 exhibit_8-1.htm EXHIBIT 8.1

Exhibit 8.1
Subsidiaries
The following is a list of our significant subsidiaries, including the name, country of incorporation or residence, the proportion of our ownership interest in each and, if different, the proportion of voting power held by us.

Subsidiary | Jurisdiction | Ownership
Jazz Technologies, Inc. | Delaware | 100% directly
Jazz Semiconductor, Inc. | Delaware | 100% indirectly through Jazz Technologies, Inc.
Newport Fab LLC | Delaware | 100% indirectly through Jazz Semiconductor, Inc.
TowerJazz Japan Ltd. | Japan | 100% directly
TowerJazz Panasonic Semiconductor Co., Ltd., | Japan | 51% directly