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Exhibit 8.1
Subsidiaries of Taiwan Liposome Company, Ltd.
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NAME OF SUBSIDIARY |
| STATE OF OTHER JURISDICTION OF INCORPORATION |
TLC Biopharmaceuticals, Inc. |
| Delaware |
TLC Biopharmaceuticals, B.V. |
| Netherlands |
TLC Biopharmaceuticals, (H.K.) Limited |
| Hong Kong |
TLC Biopharmaceuticals, (Shanghai) Limited |
| China |
TLC Biopharmaceuticals Pty Ltd |
| Australia |
TLC Biopharmaceuticals Japan Co., Ltd |
| Japan |
TLC Holding Corp. |
| Cayman Islands |
InspirMed Inc. |
| Cayman Islands |
InspirMed Corp. |
| Republic of China (ROC) |