EX-8.1 3 exhibit_8-1.htm EXHIBIT 8.1

Exhibit 8.1
SUBSIDIARIES
The following is a list of our significant subsidiaries, including the name, country/jurisdiction of incorporation and the proportion of our ownership interest.

Subsidiary | Jurisdiction | Ownership
Tower US Holdings Inc. | Delaware | 100% directly
Tower Semiconductor NPB Holdings Inc. | Delaware | 100% indirectly through Tower US Holdings Inc.
Tower Semiconductor Newport Beach, Inc. | Delaware | 100% indirectly through Tower Semiconductor NPB Holdings Inc.
Newport Fab LLC | Delaware | 100% indirectly through Tower Semiconductor Newport Beach Inc.
Tower Semiconductor San Antonio Inc. | Delaware | 100% indirectly through Tower US Holdings Inc.
Tower Partners Semiconductor Co., Ltd. | Japan | 51% directly
Tower Semiconductor Italy S.r.l. | Italy | 100% directly