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American Beverage Co Ambev – ‘20-F’ for 12/31/12 – EX-8.1

On:  Tuesday, 4/30/13, at 6:32am ET   ·   For:  12/31/12   ·   Accession #:  1193125-13-184204   ·   File #:  1-15194

Previous ‘20-F’:  ‘20-F’ on 4/13/12 for 12/31/11   ·   Latest ‘20-F’:  This Filing

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  As Of                Filer                Filing    For·On·As Docs:Size              Issuer               Agent

 4/30/13  American Beverage Co Ambev        20-F       12/31/12    8:6.3M                                   RR Donnelley/FA

Annual Report of a Foreign Private Issuer   —   Form 20-F
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 20-F        Annual Report of a Foreign Private Issuer           HTML   3.93M 
 2: EX-8.1      Opinion re: Tax Matters                             HTML     11K 
 3: EX-11.1     Statement re: Computation of Earnings Per Share     HTML     65K 
 4: EX-11.2     Statement re: Computation of Earnings Per Share     HTML    114K 
 5: EX-12.1     Statement re: Computation of Ratios                 HTML     13K 
 6: EX-12.2     Statement re: Computation of Ratios                 HTML     13K 
 7: EX-13.1     Annual or Quarterly Report to Security Holders      HTML      9K 
 8: EX-13.2     Annual or Quarterly Report to Security Holders      HTML      9K 


EX-8.1   —   Opinion re: Tax Matters


This exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]



  EX-8.1  

Exhibit 8.1

MATERIAL SUBSIDIARIES

Our operations are conducted principally by Ambev, and, in the case of our HILA-Ex, Latin America South and Canadian operations, by direct and indirect subsidiaries of Ambev. The following is a list of the significant companies that Ambev controlled, either directly or indirectly, as of December 31, 2012:

 

   

Ambev owns 100%, directly and indirectly of Ambev Luxemburgo (incorporated in Luxemburg) which owns 100% of Labatt Brewing Co. Ltd. (incorporated in Canada). These entities explore the production of beer in Canada.

 

   

Ambev owns 100% of economic and voting interest in Quilmes International (Bermuda) Ltd., which, through its subsidiaries, produces and sells beer and soft drinks in Argentina and other South American countries.

 

   

Arosuco Aromas e Sucos Ltda. (incorporated in Brazil) produces concentrates for our soft drinks and crowns. Ambev controls 100% of the voting and total equity of this entity.

 

   

Eagle Distribuidora de Bebidas S.A. (incorporated in Brazil). Ambev controls 100% of the voting and total equity of this entity.

 

   

Jalua Spain S.L (incorporated in Spain). Ambev controls 100% of the voting and total equity of this entity.

 

   

Monthiers S.A. (incorporated in Uruguay). Ambev controls 100% of the voting and total equity of this entity.

 

   

Ambev Brasil Bebidas S.A. (incorporated in Brazil) produces and sells beer and soft drinks in Brazil. Ambev controls 100% of the voting and total equity of this entity.

 

   

CRBS S.A (incorporated in Brazil) produces and sells beer and soft drinks in Brazil. Ambev controls 100% of the voting and total equity of this entity.


Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘20-F’ Filing    Date    Other Filings
Filed on:4/30/136-K
For Period End:12/31/126-K
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Filing Submission 0001193125-13-184204   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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