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Exhibit 8.1
|
| Subsidiary |
| Country of Incorporation |
1. |
| Astrakhan Mobile |
| Russian Federation |
2. |
| BCTI |
| Turkmenistan |
3. |
| Mar Mobile GSM |
| Russian Federation |
4. |
| MSS |
| Russian Federation |
5. |
| MTS Belarus |
| Belarus |
6. |
| MTS Finance |
| Luxembourg |
7. |
| MTS Kostroma |
| Russian Federation |
8. |
| MTS-Capital |
| Russian Federation |
9. |
| MTS LLP |
| Russian Federation |
10. |
| MTS-Komi Republic |
| Russian Federation |
11. |
| MTS-Tver |
| Russian Federation |
12. |
| Novitel |
| Russian Federation |
13. |
| Primtelefon |
| Russian Federation |
14. |
| ReCom |
| Russian Federation |
15. |
| Sibintertelecom |
| Russian Federation |
16. |
| Sweet-Com |
| Russian Federation |
17. |
| Telesot Alania |
| Russian Federation |
18. |
| UMC |
| Ukraine |
19. |
| Uzdunrobita |
| Uzbekistan |
20. |
| Volgograd Mobile |
| Russian Federation |