Exhibit 8.1
Tenaris – List of subsidiaries of Tenaris S.A.
Principal subsidiaries
The following is a list of Tenaris’s subsidiaries at December 31, 2005.
Company | Country of | Main activity | ||
Algoma Tubes Inc. | Canada | Manufacturing of seamless steel pipes | ||
Confab Industrial S.A. and subsidiaries (c) | Brazil | Manufacturing of welded steel pipes and capital goods | ||
Dalmine Energie S.p.A. (h) | Italy | Trading of energy | ||
Dalmine Holding B.V. and subsidiaries | Netherlands | Holding company | ||
Dalmine S.p.A. | Italy | Manufacturing of seamless steel pipes | ||
Tenaris Fittings S.A. de C.V. (previously Empresas Riga S.A. de C.V.) | Mexico | Manufacturing of welded fittings for seamless steel pipes | ||
Energy Network S.R.L. (b) | Romania | Trading of energy | ||
Exiros S.A. | Uruguay | Procurement services for industrial companies | ||
Information Systems and Technologies N.V. | Netherlands | Software development and maintenance | ||
Information Systems and Technologies S.A. (d) | Argentina | Software development and maintenance | ||
Inmobiliaria Tamsa S.A. de C.V. | Mexico | Leasing of real estate | ||
Insirger S.A. and subsidiaries (g) | Argentina | Electric power generation | ||
Intermetal Com SRL (a) | Romania | Marketing of Scrap and other raw materials | ||
Inversiones Berna S.A. (b) | Chile | Financial company | ||
Inversiones Lucerna S.A. (b) | Chile | Financial company | ||
Invertub S.A. and subsidiaries (g) | Argentina | Holding Company | ||
Lomond Holdings B.V. and subsidiaries | Netherlands | Procurement services for industrial companies | ||
Matesi, Materiales Siderurgicos S.A. (a) | Venezuela | Production of hot briquetted iron (HBI) | ||
Metalcentro S.A. | Argentina | Manufacturing of pipe-end protectors and lateral impact tubes | ||
Metalmecánica S.A. | Argentina | Manufacturing of steel products for oil extraction | ||
NKK Tubes K.K. | Japan | Manufacturing of seamless steel pipes | ||
Operadora Eléctrica S.A. (e) | Argentina | Electric power generation |
Company | Country of | Main activity | ||
Quality Tubes (UK) Ltd. (h) | United Kingdom | Marketing of steel products | ||
S.C. Donasid and subsidiary (b) | Romania | Manufacturing of steel products | ||
S.C. Silcotub S.A. and subsidiaries (a) | Romania | Manufacturing of seamless steel pipes | ||
Scrapservice S.A. | Argentina | Processing of scrap | ||
Servicios Generales TenarisTamsa S.A. de C.V. (f) | Mexico | Handling and maintenance of steel pipes | ||
Siat S.A. | Argentina | Manufacturing of welded steel pipes | ||
Siderca International A.p.S. | Denmark | Holding company | ||
Siderca S.A.I.C. | Argentina | Manufacturing of seamless steel pipes | ||
Siderestiba S.A. | Argentina | Logistics | ||
Sidtam Limited | B.V.I. | Holding company | ||
Siprofer A.G. (b) | Switzerland | Holding company | ||
SO.PAR.FI Dalmine Holding S.A. | Luxembourg | Holding company | ||
Sociedad Industrial Puntana S.A. | Argentina | Manufacturing of steel products | ||
Socominter S.A. | Venezuela | Marketing of steel products | ||
Socominter Ltda. | Chile | Marketing of steel products | ||
Talta – Trading e Marketing Lda. (a) | Madeira | Holding Company | ||
Tamdel LLC and subsidiaries (f) | Mexico | Holding company | ||
Tamser S.A. de C.V. (f) | Mexico | Marketing of scrap | ||
Tamsider LLC | USA | Holding company | ||
Tamsider S.A. de C.V. and subsidiaries (g) | Mexico | Promotion and organization of steel-related companies and marketing of steel products | ||
Tamtrade S.A.de C.V. (g) | Mexico | Marketing of steel products | ||
Techint Investment Netherlands B.V. | Netherlands | Holding company | ||
Tenaris Autopartes S.A. de C.V. | México | Manufacturing of supplies for the automotive industry | ||
Tenaris Confab Hastes de Bombeio S.A.(a) | Brazil | Manufacturing of steel products for oil extraction |
Company | Country of | Main activity | ||
Tenaris Connections A.G. and subsidiaries | Liechtenstein | Ownership and licensing of steel technology | ||
Tenaris Financial Services S.A. | Uruguay | Financial Services | ||
Tenaris Global Services B.V. | Netherlands | Sales agent of steel products | ||
Tenaris Global Services (B.V.I.) Ltd. | B.V.I. | Holding company | ||
Tenaris Global Services (Canada) Inc. | Canada | Marketing of steel products | ||
Tenaris Global Services de Bolivia S.R.L. (previously Socominter de Bolivia S.R.L.) | Bolivia | Marketing of steel products | ||
Tenaris Global Services Ecuador S.A. | Ecuador | Marketing of steel products | ||
Tenaris Global Services (Egypt) Ltd. (b) | Egypt | Marketing of steel products | ||
Tenaris Global Services Far East Pte. Ltd. | Singapore | Marketing of steel products | ||
Tenaris Global Services (Japan) K.K. (previously DST Japan K.K.) | Japan | Marketing of steel products | ||
Tenaris Global Services (Kazakhstan ) | Kazakhstan | Marketing of steel products | ||
Tenaris Global Services Korea | Korea | Marketing of steel products | ||
Tenaris Global Services LLC | U.S.A. | Sales agent of steel products | ||
Tenaris Global Services Nigeria Ltd. (Previously Tubular DST Nigeria Ltd.) | Nigeria | Marketing of steel products | ||
Tenaris Global Services Norway AS | Norway | Marketing of steel products | ||
Tenaris Global Services (Panama) S.A. | Panama | Marketing of steel products | ||
Tenaris Global Services S.A. | Uruguay | Holding company and marketing of steel products | ||
Tenaris Global Services (UK) Ltd. | United Kingdom | Marketing of steel products | ||
Tenaris Global Services (U.S.A.) Corporation | U.S.A. | Marketing of steel products | ||
Tenaris Investments Ltd. (a) | Ireland | Holding company | ||
Tenaris Qingdao Steel Pipes Ltd. (b) | China | Manufacturing of steel pipes and connections | ||
Tenaris West Africa Ltd. | United Kingdom | Finishing of steel pipes | ||
Texas Pipe Threaders Co. | U.S.A. | Finishing and marketing of steel pipes |
Company | Country of | Main activity | ||
Tubman Holdings (Gibraltar) LLP (a) | Gibraltar | Holding company | ||
Tubman International Ltd. (a) | Gibraltar | Holding company | ||
Tubos de Acero de México S.A. | Mexico | Manufacturing of seamless steel pipes | ||
Tubos de Acero de Venezuela S.A. | Venezuela | Manufacturing of seamless steel pipes |
(a) | Incorporated or acquired during 2004 |
(b) | Incorporated or acquired during 2005 |
(c) | Tenaris holds 99% of the voting shares of Confab Industrial S.A. and has, directly or indirectly, the majority of voting rights in all of its subsidiaries. |
(d) | Included in December 2003 in “Information Systems and technologies N.V. and subsidiaries” and in December 2004 in “Invertub S.A. and subsidiaries” |
(e) | Included in December 2004 in “Insirger S.A. and subsidiaries” |
(f) | Included in December 2004 in “Tamsider S.A. de C.V. and subsidiaries” |
(g) | Merged during 2005 |
(h) | Included in December 2003 and 2004 in “Dalmine Holding B.V. and subsidiaries” |