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Wix.com Ltd. – ‘20-F’ for 12/31/23 – ‘EX-8.1’

On:  Friday, 3/22/24, at 6:13am ET   ·   For:  12/31/23   ·   Accession #:  1576789-24-11   ·   File #:  1-36158

Previous ‘20-F’:  ‘20-F’ on 3/30/23 for 12/31/22   ·   Latest ‘20-F’:  This Filing   ·   5 References:   

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

 3/22/24  Wix.com Ltd.                      20-F       12/31/23  106:13M

Annual or Annual-Transition Report by a Foreign Non-Canadian Issuer   —   Form 20-F   —   SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 20-F        Annual or Annual-Transition Report by a Foreign     HTML   2.79M 
                Non-Canadian Issuer                                              
 7: EX-2.1      Plan of Acquisition, Reorganization, Arrangement,   HTML     54K 
                Liquidation or Succession                                        
 8: EX-4.2      Instrument Defining the Rights of Security Holders  HTML    315K 
 9: EX-4.3      Instrument Defining the Rights of Security Holders  HTML    154K 
10: EX-8.1      Opinion of Counsel re: Tax Matters                  HTML     42K 
 4: EX-13.1     Annual or Quarterly Report to Security Holders      HTML     29K 
 5: EX-13.2     Annual or Quarterly Report to Security Holders      HTML     29K 
11: EX-97.1     Clawback Policy re: Recovery of Erroneously         HTML     46K 
                Awarded Compensation                                             
 2: EX-12.1     Statement re: the Computation of Ratios             HTML     32K 
 3: EX-12.2     Statement re: the Computation of Ratios             HTML     32K 
 6: EX-15.1     Letter re: Unaudited Interim Financial Info         HTML     30K 
17: R1          Cover Page                                          HTML     99K 
18: R2          Audit Information                                   HTML     34K 
19: R3          Consolidated Balance Sheets                         HTML    172K 
20: R4          Consolidated Balance Sheets (Parenthetical)         HTML     38K 
21: R5          Consolidated Statements of Comprehensive Loss       HTML    120K 
22: R6          Statements of Changes in Shareholders' Equity       HTML     92K 
23: R7          Consolidated Statements of Cash Flows               HTML    139K 
24: R8          General                                             HTML     32K 
25: R9          Significant Accounting Policies                     HTML    137K 
26: R10         Fair Value Measurements                             HTML     71K 
27: R11         Prepaid Expenses and Other Current Assets           HTML     39K 
28: R12         Property and Equipment, Net                         HTML     57K 
29: R13         Business Combination                                HTML     44K 
30: R14         Intangible Assets, Net                              HTML     62K 
31: R15         Accrued Expenses and Other Current Liabilities      HTML     38K 
32: R16         Convertible Notes                                   HTML     84K 
33: R17         Lease                                               HTML     54K 
34: R18         Commitments and Contingent Liabilities              HTML     33K 
35: R19         Shareholders' Equity                                HTML    155K 
36: R20         Income Taxes                                        HTML    143K 
37: R21         Financial Income (Expenses), Net                    HTML     48K 
38: R22         Basic and Diluted Net Loss Per Share                HTML     60K 
39: R23         Segments, Customers and Geographic Information      HTML     57K 
40: R24         Restructuring and Related Activities                HTML     33K 
41: R25         Subsequent Events                                   HTML     31K 
42: R26         Significant Accounting Policies (Policies)          HTML    201K 
43: R27         Significant Accounting Policies (Tables)            HTML     41K 
44: R28         Marketable Securities (Tables)                      HTML    217K 
45: R29         Prepaid Expenses and Other Current Assets (Tables)  HTML     39K 
46: R30         Property and Equipment, Net (Tables)                HTML     56K 
47: R31         Business Combination (Tables)                       HTML     42K 
48: R32         Intangible Assets, Net (Tables)                     HTML     65K 
49: R33         Accrued Expenses and Other Current Liabilities      HTML     37K 
                (Tables)                                                         
50: R34         Convertible Notes (Tables)                          HTML     57K 
51: R35         Lease (Tables)                                      HTML     54K 
52: R36         Shareholders' Equity (Tables)                       HTML    155K 
53: R37         Income Taxes (Tables)                               HTML    124K 
54: R38         Financial Income (Expenses), Net (Tables)           HTML     48K 
55: R39         Earnings Per Share (Tables)                         HTML     61K 
56: R40         Segments, Customers and Geographic Information      HTML     53K 
                (Tables)                                                         
57: R41         SIGNIFICANT ACCOUNTING POLICIES - Narrative         HTML    121K 
                (Details)                                                        
58: R42         SIGNIFICANT ACCOUNTING POLICIES - Schedule of       HTML     44K 
                useful life of property and equipment (Details)                  
59: R43         SIGNIFICANT ACCOUNTING POLICIES - Schedule of       HTML     45K 
                useful life of intangible assets (Details)                       
60: R44         FAIR VALUE MEASUREMENTS - Schedule of fair value    HTML    103K 
                hierarchy of financial assets and liabilities                    
                measured at fair value on recurring basis                        
                (Details)                                                        
61: R45         FAIR VALUE MEASUREMENTS - Narrative (Details)       HTML     58K 
62: R46         MARKETABLE SECURITIES - Schedule of Marketable      HTML     89K 
                Securities Classified as Available-for-sale                      
                Securities (Details)                                             
63: R47         MARKETABLE SECURITIES - Narrative (Details)         HTML     35K 
64: R48         Prepaid Expenses and Other Current Assets           HTML     40K 
                (Details)                                                        
65: R49         PROPERTY AND EQUIPMENT, NET - Schedule of           HTML     48K 
                composition of property and equipment (Details)                  
66: R50         PROPERTY AND EQUIPMENT, NET - Schedule of           HTML     40K 
                depreciation expense related to property and                     
                equipment (Details)                                              
67: R51         PROPERTY AND EQUIPMENT, NET - Narrative (Details)   HTML     31K 
68: R52         BUSINESS COMBINATION - Narrative (Details)          HTML     43K 
69: R53         BUSINESS COMBINATION - Schedule of Fair Values of   HTML     61K 
                Assets Acquired and Liabilities Assumed (Details)                
70: R54         INTANGIBLE ASSETS, NET - Schedule of Intangible     HTML     49K 
                Assets (Details)                                                 
71: R55         INTANGIBLE ASSETS, NET - Schedule of Estimated      HTML     45K 
                Amortization Expense (Details)                                   
72: R56         INTANGIBLE ASSETS, NET - Schedule of amortization   HTML     41K 
                of intangible assets (Details)                                   
73: R57         Accrued Expenses and Other Current Liabilities      HTML     36K 
                (Details)                                                        
74: R58         CONVERTIBLE NOTES - Narrative (Details)             HTML     60K 
75: R59         CONVERTIBLE NOTES - Schedule of Net Carrying        HTML     47K 
                Amount (Details)                                                 
76: R60         LEASE - Narrative (Details)                         HTML     33K 
77: R61         LEASE - Schedule of Components of Lease Cost        HTML     35K 
                (Details)                                                        
78: R62         LEASE - Schedule of Supplemental Cash Flow          HTML     33K 
                Information (Details)                                            
79: R63         LEASE - Schedule of Future Minimum Lease Payments   HTML     48K 
                of Operating Lease Liabilities (Details)                         
80: R64         Commitments and Contingent Liabilities (Details)    HTML     30K 
81: R65         SHAREHOLDERS' EQUITY - Narrative (Details)          HTML     63K 
82: R66         SHAREHOLDERS' EQUITY - Schedule of Stock-Based      HTML     40K 
                Compensation (Details)                                           
83: R67         SHAREHOLDERS' EQUITY - Summary Of Employee Options  HTML     80K 
                Activity (Details)                                               
84: R68         SHAREHOLDERS' EQUITY - Schedule of Stock Option     HTML     62K 
                Valuation Assumptions (Details)                                  
85: R69         SHAREHOLDERS' EQUITY - Summary of Options Data      HTML     48K 
                (Details)                                                        
86: R70         SHAREHOLDERS' EQUITY - Schedule Of Options          HTML     78K 
                Outstanding and Exercisable by Exercise Price                    
                (Details)                                                        
87: R71         SHAREHOLDERS' EQUITY - Schedule of Restricted       HTML     54K 
                Stock Unit Activity (Details)                                    
88: R72         SHAREHOLDERS' EQUITY - Schedule of summary of the   HTML     77K 
                changes in accumulated other comprehensive income                
                (Loss) (Details)                                                 
89: R73         INCOME TAXES - Narrative (Details)                  HTML     43K 
90: R74         INCOME TAXES - Schedule of Income before Income     HTML     39K 
                Tax, Domestic and Foreign (Details)                              
91: R75         INCOME TAXES - Schedule of Deferred Tax Assets and  HTML     68K 
                Liabilities (Details)                                            
92: R76         INCOME TAXES - Schedule of Components of Income     HTML     44K 
                Tax Expense (Benefit) (Details)                                  
93: R77         INCOME TAXES - Schedule of Effective Income Tax     HTML     63K 
                Rate Reconciliation (Details)                                    
94: R78         INCOME TAXES - Schedule of Unrecognized Tax         HTML     38K 
                Benefits Roll Forward (Details)                                  
95: R79         Financial Income (Expenses), Net (Details)          HTML     48K 
96: R80         BASIC AND DILUTED NET LOSS PER SHARE - Schedule of  HTML     61K 
                Earnings Per Share, Basic and Diluted (Details)                  
97: R81         BASIC AND DILUTED NET LOSS PER SHARE -              HTML     40K 
                Antidilutive Securities Excluded from Computation                
                of Earnings Per Share (Details)                                  
98: R82         Segments, Customers and Geographic Information      HTML     48K 
                (Revenues by Geographical Areas from External                    
                Customers) (Details)                                             
99: R83         Segments, Customers and Geographic Information      HTML     37K 
                (Schedule of Long-lived Assets by Geographical                   
                Areas) (Details)                                                 
100: R84         Restructuring and Related Activities (Details)      HTML     45K  
101: R85         Subsequent Events (Details)                         HTML     34K  
103: XML         IDEA XML File -- Filing Summary                      XML    189K  
106: XML         XBRL Instance -- wix-20231231_htm                    XML   2.64M  
102: EXCEL       IDEA Workbook of Financial Report Info              XLSX    195K  
13: EX-101.CAL  XBRL Calculations -- wix-20231231_cal                XML    258K 
14: EX-101.DEF  XBRL Definitions -- wix-20231231_def                 XML    753K 
15: EX-101.LAB  XBRL Labels -- wix-20231231_lab                      XML   1.85M 
16: EX-101.PRE  XBRL Presentations -- wix-20231231_pre               XML   1.19M 
12: EX-101.SCH  XBRL Schema -- wix-20231231                          XSD    199K 
104: JSON        XBRL Instance as JSON Data -- MetaLinks              576±   885K  
105: ZIP         XBRL Zipped Folder -- 0001576789-24-000011-xbrl      Zip   1.16M  


‘EX-8.1’   —   Opinion of Counsel re: Tax Matters


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



 C:   C: 
  Document  

EXHIBIT 8.1
LIST OF SUBSIDIARIES
Name of Subsidiary

Jurisdiction

Ownership Interest
Wix.com Brasil Serviços De Internet Ltda.
 
Brazil
 
100%
Wix.com, Inc.
 
Delaware, United States
 
100%
Wix.com Services Mexico S de RL de C.V.

Mexico

100%
Wix.com Colombia S.A.S.

Colombia

100%
Wix.com Luxemburg S.a.r.l
 
Luxemburg
 
100%
Wix.com UAB
 
Lithuania
 
100%
Wix Com India Private Limited

India

100%
Wix.Com Germany GmbH

Germany

100%
Wix.com Singapore

Singapore

100%
DeviantArt, Inc.

Delaware, United States

100% (held by Wix.com Inc.)
Wix Payments Canada Inc.

Canada

100% (held by DeviantArt, Inc.)
Wix Online Platform Limited

Ireland

100%
Wix.com Japan K.K.

Japan

100%
Wix What Ltd.

Israel

100%
InkFrog, Inc.

Arizona, United States

100% (held by Wix.com Inc.)
Wix.com (UK) Limited

United Kingdom

100%
Wix.com Ukraine, LLC

Ukraine

100%
SpeedETab, Inc.

Delaware, United States

100% (held by Wix.com Inc.)
Wix Procurement Ltd. (in dissolution)

Israel

100%
Modalyst, Inc.

Delaware, United States

100% (held by Wix.com Inc.)
Wix.com Poland sp. z o.o.

Poland

100%
Wix.com France SAS

France

100%
Wix.com Australia Pty Ltd.

Australia

100%
Wix.com Netherlands B.V.

The Netherlands

100%
Rise AI e-Commerce Solutions Ltd.

Israel

100%
Done.cx Ltd.

Israel

100%
Done.cx, Inc.

Delaware, United States

100% (held by Done.cx Ltd.)
Netherlandix C.V.

The Netherlands

100%
Polandix sp. z o.o.
Poland100%
Polandix sp. z o.o. sp.K.Poland100%


5 Previous Filings that this Filing References

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

 9/29/23  Wix.com Ltd.                      6-K         9/29/23    3:2M                                     Z-K Global Ltd./FA
12/20/22  Wix.com Ltd.                      6-K        12/20/22    3:196K                                   Z-K Global Ltd./FA
 8/13/20  Wix.com Ltd.                      6-K         8/13/20   10:2.3M                                   Donnelley … Solutions/FA
 3/28/17  Wix.com Ltd.                      20-F       12/31/16   79:8.2M                                   Z-K Global Ltd./FA
 8/17/15  Wix.com Ltd.                      6-K         8/17/15    3:338K                                   Z-K Global Ltd./FA
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Filing Submission 0001576789-24-000011   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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