1
EXHIBIT 21.1
COUNTRY
OF JURISDICTION
-------------------
The Profit Recovery Group International, Inc. United States
The Profit Recovery Group Australia, Inc. United States
Cost Recovery Professional PTY LTD Australia
Profit Recovery Professional PTY LTD Australia
The Profit Recovery Group Belgium, Inc. United States
The Profit Recovery Group Canada, Inc. United States
The Profit Recovery Group Germany, Inc. United States
The Profit Recovery Group France, Inc. United States
The Profit Recovery Group Mexico, Inc. United States
The Profit Recovery Group Holdings Mexico, S de RL de CV Mexico
The Profit Recovery Group Servicios Mexico, S de RL de CV Mexico
The Profit Recovery Group de Mexico, S de RL de CV Mexico
The Profit Recovery Group USA, Inc. United States
PRGRS, Inc. United States
PRGLS, Inc. United States
The Profit Recovery Group Netherlands, Inc. United States
The Profit Recovery Group New Zealand, Inc. United States
The Profit Recovery Group Asia, Inc. United States
The Profit Recovery Group Singapore PTE LTD Singapore
Malaysia Branch N/A
Indonesia Branch NO OFFICIAL PRESENCE
South Korea Branch NO OFFICIAL PRESENCE
Hong Kong Branch N/A
Philippines Branch NO OFFICIAL PRESENCE
Taiwan Branch N/A
The Profit Recovery Group Suzhou' Co, Ltd. China
The Profit Recovery Group South Africa, Inc. United States
The Profit Recovery Group Switzerland, Inc. United States
The Profit Recovery Group UK, Inc. United States
The Profit Recovery Group International Holding Co., Inc. United States
PRGFS, Inc. United States
The Profit Recovery Group Italy, Inc. United States
The Profit Recovery Group Spain, Inc. United States
PRG Holding Co. No. 1, LLC United States
Toujuth SNC France
Bismas SNC France
PRG Holding Co. No. 2, LLC United States
Payment Technologies, Inc. United States
PRG, Inc. United States
PRG USA, Inc. United States
The Profit Recovery Group Greece, Inc. United States
The Profit Recovery Group Portugal, Inc. United States
PRG France S.A. France
AP SA France
La Francaise S.N.C. France
AP Consultants S.A. France
APSIA S.A.R.L. France
Institut FORED S.A. France
F. Intiatives S.A. France
Financiere Alma, S.A. France
Alma Intervention, S.A. France
B&F Associes, S.A.R.L. France
Club Affairs Alma, S.A.R.L. France
2
COUNTRY
OF JURISDICTION
---------------
Meridian VAT Reclaim France, S.A.R.L. France
Novexrael Limited Israel
Novexel S.A. France
Novimmo SNC France
Ressources Inovations SA France
Belgium SPRL Belgium
IP Strategies, S.A. Belgium
SGP Consultants S.A. Belgium
PRG do Brasil Ltda Brazil
PRG do Argentina Argentina
Meridian VAT Corporation Limited Jersey
JA Ewing, Inc. United States
Meridian VAT Reclaim Services Limited United Kingdom
Meridian VAT Reclaim Operations Limited Ireland
Meridian VAT Trustees Limited Ireland
Meridian VAT Processing (N. America) Limited Ireland
Meridian VAT Reclaim, Inc. United States
Meridian VAT Reclaim Canada, Inc. Canada
Meridian VAT Processing (International) Limited Ireland
Meridian Vat Sverige AB Sweden
Meridian VAT Reclaim Hong Kong Limited Hong Kong
Meridian VAT Reclaim (Pty) Limited South Africa
VATClaim International (Pty) Limited South Africa
Meridian VAT Reclaim (India) Private Limited India
Meridian VAT Reclaim (UK) Limited United Kingdom
VAT Claim (International) UK Limited United Kingdom
Meridian VAT Reclaim (Australia PTY) Limited Australia
Meridian VAT Reclaim GmbH Germany
Meridian VAT Reclaim (Schweiz) AG Switzerland
Meridian VAT Reclaim Japan, Inc. Japan
Meridian VAT Reclaim Company Limited Korea
Meridian VAT Processing (Japan) Limited Ireland