Exhibit 8.1

 

SUBSIDIARIES OF GORILLA TECHNOLOGY GROUP INC.

 

Name of Subsidiary

Jurisdiction of Organization

Gorilla Science & Technology Holding, Inc. (1)

British Virgin Islands

Telmedia Technology Limited (1)

Hong Kong

ISSCore Technology, Inc. (1)

California (USA)

Gorilla Technology Inc. (2)

Taiwan

NSGUARD Technology Inc. (2)

Taiwan

Gorilla Technology (India) Private Limited (2)

India

Global SPAC Partners Co. (1)

Cayman Islands

Gorilla Technology UK Limited (1)

United Kingdom

Gorilla Technology Egypt LLC (3)

Egypt

Gorilla Distribution Partners Limited (4)

United Kingdom

Gorilla Distribution Egypt (5)

Egypt

Gorilla Technology (Thailand) Co., Ltd. (1) Thailand
Gorilla Technology Pte. Ltd. (1) Singapore

 

 

(1)

A wholly owned subsidiary of Gorilla Technology Group Inc.

 

 

(2)

A wholly owned subsidiary of Gorilla Technology UK Limited.

 

 

(3)

A subsidiary of Gorilla Technology Group Inc. (99.9%) and Gorilla Technology UK Limited (0.1%).

 

 

(4)

A majority owned subsidiary of Gorilla Technology UK Limited (55%).

 

 

(5)

A subsidiary of Gorilla Technology UK Limited (99.9%) and Gorilla Technology Egypt LLC. (0.1%).