##### 



Exhibit 8.1

The subsidiaries and affiliates of the Company at December 31, 2001 are
stated below:

Fully consolidated subsidiaries

|                    |  |                                                   |  |             |     |              |  |  |       |  |  | 
|------------------- |  | ------------------------------------------------- |  | ----------- | --- | ------------ |  |  | ----- |  |  | 
|Country             |  | Name of company                                   |  | Control (%) |     | Interest (%)
|                    |  |                                                   |  |             |     |             
|Argentina           |  | Equant Argentina S.A.                             |  |             | 100 |              |  |  | 100   | 
|Argentina           |  | Global One Communications S.A.                    |  |             | 100 |              |  |  | 99.9  | 
|Australia           |  | Global
One Communications, Pty. Limited           |  |             | 100 |              |  |  | 100   | 
|Austria             |  | Equant Austria Telekommunikations Dienste GmbH    |  |             | 100 |              |  |  | 100   | 
|Belgium             |  | SITA Equant S.C.                                  |  |             | 100 |              |  |  | 50    | 
|Belgium             |  | Global One Communications S.A.                    |  |             | 100 |              |  |  | 100   | 
|Bermuda             |  | Equant (Bermuda) Ltd.                             |  |             | 100 |              |  |  | 100   | 
|Bermuda             |  | Equant (Bermuda) II Ltd.                          |  |             | 100 |              |  |  | 100   | 
|Brazil              |  | Equant Integration Services, Ltda.                |  |             | 100 |              |  |  | 99    | 
|Brazil              |  | Global
One Comunicacoes Holding Ltda.             |  |             | 100 |              |  |  | 100   | 
|Brazil              |  | Global One Comunicacoes, Ltda.                    |  |             | 100 |              |  |  | 100   | 
|British West Indies |  | Equant Proton Holdings Ltd.                       |  |             | 100 |              |  |  | 100   | 
|Bulgaria            |  | Equant Bulgaria Inc.                              |  |             | 100 |              |  |  | 100   | 
|Bulgaria            |  | Equant Bulgaria Ltd.                              |  |             | 100 |              |  |  | 100   | 
|Canada              |  | Equant Canada, Inc                                |  |             | 100 |              |  |  | 100   | 
|Canada              |  | Global One Communications Inc. (Canada)           |  |             | 100 |              |  |  | 100   | 
|Chile               |  | Equant Chile S.A.                                 |  |             | 100 |              |  |  | 100   | 
|Chile               |  | Global One Communications S.A.                    |  |             | 100 |              |  |  | 99.99 | 
|China               |  | Global
One Telecommunications (Beijing) Co., Ltd. |  |             | 100 |              |  |  | 100   | 
|Colombia            |  | Equant de Colombia                                |  |             | 100 |              |  |  | 94    | 
|Colombia            |  | Global One Communications S.A.                    |  |             | 100 |              |  |  | 100   | 
|Cyprus              |  | Global One Communications Ltd.                    |  |             | 100 |              |  |  | 100   | 
|Czech Republic      |  | Equant Czech Republic s.r.o.                      |  |             | 100 |              |  |  | 100   | 
|Denmark             |  | Global One Communications A/S                     |  |             | 100 |              |  |  | 100   | 
|Egypt               |  | Global Communications Egypt                       |  |             | 100 |              |  |  | 57.5  | 
|El Salvador         |  | Global One Communications, S.A. de C.V.           |  |             | 100 |              |  |  | 100   | 
|Finland             |  | Global One Communications OY                      |  |             | 100 |              |  |  | 100   | 
|France              |  | Equant S.A.S.                                     |  |             | 100 |              |  |  | 100   | 
|France              |  | Equant Telecommunications S.A.                    |  |             | 100 |              |  |  | 100   | 
|France              |  | Equant Holdings France S.A.S.                     |  |             | 100 |              |  |  | 100   | 
|France              |  | Global One Communications S.A.                    |  |             | 100 |              |  |  | 94    | 
|Germany             |  | Equant Germany GmbH                               |  |             | 100 |              |  |  | 100   | 
|Ghana               |  | Equant Ghana Ltd.                                 |  |             | 100 |              |  |  | 100   | 
|Gibraltar           |  | Equant Gibraltar Ltd.                             |  |             | 100 |              |  |  | 100   | 
|Greece              |  | GOC Hellas, S.A.                                  |  |             | 100 |              |  |  | 100   | 
|Guam                |  | Equant Guam LLC                                   |  |             | 100 |              |  |  | 100   | 
|Guatemala           |  | Equant de Guatemala S.A.                          |  |             | 100 |              |  |  | 100   | 
|Guatemala           |  | Global One Communications, S.A. de C.V.           |  |             | 100 |              |  |  | 100   | 
|Honduras            |  | Equant Honduras                                   |  |             | 100 |              |  |  | 100   | 
|Hong Kong           |  | Equant Integration Services Limited               |  |             | 100 |              |  |  | 100   | 
|Hong Kong           |  | Global One Communications Services                |  |             | 100 |              |  |  | 100   | 
|Hong Kong           |  | Global One Communications, Ltd.                   |  |             | 100 |              |  |  | 100   | 
|Hungary             |  | Equant Hungary Telecommunications Services Ltd.   |  |             | 100 |              |  |  | 100   | 
|Iceland             |  | Equant Iceland Ehf                                |  |             | 100 |              |  |  | 100   | 
|India               |  | Equant India Pte. Ltd.                            |  |             | 100 |              |  |  | 100   | 
|India               |  | Global One Private (India) Ltd.                   |  |             | 100 |              |  |  | 99.99 | 
|Ireland             |  | Equant Network Services International Ltd.        |  |             | 100 |              |  |  | 100   | 
|Ireland             |  | Equant Network Systems Ltd.                       |  |             | 100 |              |  |  | 100   | 
|Ireland             |  | Global One Communications Limited                 |  |             | 100 |              |  |  | 100   | 
|Israel              |  | Global One (Telecommunications World Group) Ltd.  |  |             | 100 |              |  |  | 100   | 
|Italy               |  | Global One Communications SpA.                    |  |             | 100 |              |  |  | 100   | 
|Japan               |  | Equant Co. Ltd.                                   |  |             | 100 |              |  |  | 100   | 
|Japan               |  | Global One Communications Network Inc. (Japan)    |  |             | 100 |              |  |  | 100   | 
|Korea               |  | Equant Global One Korea Ltd.                      |  |             | 100 |              |  |  | 100   | 
|Korea               |  | Equant Network Services (Korea) Ltd.              |  |             | 100 |              |  |  | 100   | 
|Korea               |  | Equant Integration Services Co. Ltd.              |  |             | 100 |              |  |  | 100   | 
|Latvia              |  | Equant Latvia Ltd.                                |  |             | 100 |              |  |  | 100   | 
|Luxembourg          |  | Equant S.A.                                       |  |             | 100 |              |  |  | 100   | 
|Malaysia            |  | Equant Network Services (Malaysia) Sdn. Bhd.      |  |             | 100 |              |  |  | 100   | 
|Malaysia            |  | Equant Integration Services Sdn. Bhd.             |  |             | 100 |              |  |  | 99.99 | 
|Malaysia            |  | EGN (Malaysia) Sdn. Bhd.                          |  |             | 100 |              |  |  | 30    | 
|Mauritius           |  | Equant Mauritius Holdings Ltd.                    |  |             | 100 |              |  |  | 100   | 
|Mexico              |  | Equant Integration Services S.A. de C.V.          |  |             | 100 |              |  |  | 100   | 
|Mexico              |  | Equant S.A. de C.V.                               |  |             | 100 |              |  |  | 99.9  | 



---



##### 



List of Subsidiaries and Affiliatescontinued

Fully consolidated subsidiariescontinued

|                |  |                                                |  |             |      |              |  |  |       |  |  | 
|--------------- |  | ---------------------------------------------- |  | ----------- | ---- | ------------ |  |  | ----- |  |  | 
|Country         |  | Name of company                                |  | Control (%) |      | Interest (%)
|                |  |                                                |  |             |      |             
|Mexico          |  | Equant de Mexico                               |  |             | 100  |              |  |  | 98    | 
|Mexico          |  | Global One Communications Trading S.A. de C.V. |  |             | 100  |              |  |  | 99.99 | 
|Morocco         |  | Equant Morocco Inc.                            |  |             | 100  |              |  |  | 100   | 
|The Netherlands |  | Equant Finance B.V.                            |  |             | 100  |              |  |  | 100   | 
|The Netherlands |  | EGN B.V.                                       |  |             | 100  |              |  |  | 100   | 
|The Netherlands |  | Equant European Networks B.V.                  |  |             | 100  |              |  |  | 100   | 
|The Netherlands |  | Equant Netherlands B.V.                        |  |             | 100  |              |  |  | 100   | 
|The Netherlands |  | NOVUS International B.V.                       |  |             | 100  |              |  |  | 100   | 
|The Netherlands |  | Global One Communications B.V.                 |  |             | 100  |              |  |  | 100   | 
|The Netherlands |  | Global One Communications Holding B.V.         |  |             | 100  |              |  |  | 100   | 
|The Netherlands |  | Global One Communications World Holding B.V.   |  |             | 100  |              |  |  | 100   | 
|New Zealand     |  | Global One Communications Limited              |  |             | 100  |              |  |  | 100   | 
|Norway          |  | Global One Communications A.S.                 |  |             | 100  |              |  |  | 100   | 
|Panama          |  | Equant Panama Inc.                             |  |             | 100  |              |  |  | 100   | 
|Panama          |  | Global One Communications, Inc.                |  |             | 100  |              |  |  | 100   | 
|Peru            |  | Global One Communications, S.A.                |  |             | 100  |              |  |  | 100   | 
|Poland          |  | Equant Poland Sp.z.o.o.                        |  |             | 100  |              |  |  | 100   | 
|Philippines     |  | Global One Communications, Philippines, Inc.   |  |             | 100  |              |  |  | 100   | 
|Poland          |  | Equant Communications Poland Sp.z.o.o.         |  |             | 100  |              |  |  | 100   | 
|Portugal        |  | Global One Communicaçoes S.A.                  |  |             | 100  |              |  |  | 99    | 
|Puerto Rico     |  | Equant Puerto Rico                             |  |             | 100  |              |  |  | 100   | 
|Romania         |  | Equant Romania S.A.                            |  |             | 100  |              |  |  | 99.5  | 
|Russia          |  | Equant LLC                                     |  |             | 51   |              |  |  | 51    | 
|Russia          |  | Equant O.O.O.                                  |  |             | 100  |              |  |  | 100   | 
|Russia          |  | Global One JSC                                 |  |             | 100  |              |  |  | 100   | 
|Russia          |  | Global One Networks JSC                        |  |             | 79.8 |              |  |  | 79.8  | 
|Russia          |  | Global One Marketing                           |  |             | 100  |              |  |  | 100   | 
|Saudi Arabia    |  | Equant Co. Ltd. Saudi Arabia                   |  |             | 100  |              |  |  | 100   | 
|Singapore       |  | Equant Network Services Pte. Ltd.              |  |             | 100  |              |  |  | 100   | 
|Singapore       |  | Equant Pte. Ltd.                               |  |             | 100  |              |  |  | 100   | 
|Singapore       |  | Equant Integration Services Pte. Ltd.          |  |             | 100  |              |  |  | 100   | 
|Singapore       |  | Global One Communications Pte. Ltd.            |  |             | 100  |              |  |  | 100   | 
|Singapore       |  | Global One Communications Service Pte. Ltd.    |  |             | 100  |              |  |  | 100   | 
|Slovak Republic |  | Equant Slovakia s.r.o.                         |  |             | 100  |              |  |  | 100   | 
|South Africa    |  | Global One Communications S.A. (Dormant)       |  |             | 100  |              |  |  | 100   | 
|Spain           |  | Equant
Spain S.A.U.                            |  |             | 100  |              |  |  | 100   | 
|Sweden          |  | Global One Services A.B.                       |  |             | 100  |              |  |  | 100   | 
|Sweden          |  | F.T. Nordphone A.B.                            |  |             | 100  |              |  |  | 100   | 
|Sweden          |  | Global One Communications A.B.                 |  |             | 100  |              |  |  | 100   | 
|Switzerland     |  | Equant Integration Services S.A.               |  |             | 100  |              |  |  | 99.7  | 
|Switzerland     |  | Equant (Switzerland) S.A.                      |  |             | 100  |              |  |  | 100   | 
|Switzerland     |  | Equant Communications Service S.A.             |  |             | 100  |              |  |  | 100   | 
|Switzerland     |  | Lablaq S.A.                                    |  |             | 100  |              |  |  | 100   | 
|Tanzania        |  | Equant Tanzania Ltd.                           |  |             | 100  |              |  |  | 100   | 
|Thailand        |  | Equant Integration Services Co. Ltd.           |  |             | 100  |              |  |  | 30    | 
|Thailand        |  | Equant (Thailand) Ltd.                         |  |             | 100  |              |  |  | 99.9  | 
|Thailand        |  | Global One Communications Ltd. (Thailand)      |  |             | 100  |              |  |  | 100   | 
|Turkey          |  | Equant
Istanbul Telekom AS                     |  |             | 100  |              |  |  | 100   | 
|Turkey          |  | Artemis Iletsim Hizmeleri Anonim Sirketi       |  |             | 100  |              |  |  | 100   | 
|Turkey          |  | Global One Telekomünikasyon Ltd. Sirkati       |  |             | 100  |              |  |  | 99.9  | 
|Ukraine         |  | Equant Ukraine Ltd.                            |  |             | 100  |              |  |  | 100   | 
|UK              |  | Equant Holdings UK Ltd.                        |  |             | 100  |              |  |  | 100   | 
|UK              |  | Equant Security Services Ltd.                  |  |             | 100  |              |  |  | 100   | 
|UK              |  | Equant Network Services Ltd.                   |  |             | 100  |              |  |  | 100   | 
|UK              |  | Equant Network Services (Europe) Ltd.          |  |             | 100  |              |  |  | 100   | 
|UK              |  | Equant Integration Services, Ltd.              |  |             | 100  |              |  |  | 100   | 
|UK              |  | Equant UK Ltd.                                 |  |             | 100  |              |  |  | 100   | 
|UK              |  | Warpcrest Ltd.                                 |  |             | 100  |              |  |  | 100   | 
|UK              |  | Global One Communications Holding Ltd.         |  |             | 100  |              |  |  | 100   | 
|UK              |  | Global One Communications Operations           |  |             | 100  |              |  |  | 100   | 
|UK              |  | Global One Communications Ltd.                 |  |             | 100  |              |  |  | 100   | 
|UK              |  | Global One Communications Services             |  |             | 100  |              |  |  | 100   | 
|UK              |  | Global One (UK) Limited                        |  |             | 100  |              |  |  | 100   | 
|UK              |  | UK SPC                                         |  |             | 100  |              |  |  | 100   | 



---



##### 



List of Subsidiaries and Affiliatescontinued

Fully consolidated subsidiariescontinued

|                  |  |                                                                         |  |             |     |              |  |  |       |  |  | 
|----------------- |  | ----------------------------------------------------------------------- |  | ----------- | --- | ------------ |  |  | ----- |  |  | 
|Country           |  | Name of company                                                         |  | Control (%) |     | Interest (%)
|                  |  |                                                                         |  |             |     |             
|UK                |  | Roe Finco                                                               |  |             | 100 |              |  |  | 100   | 
|UK                |  | Row Finco                                                               |  |             | 100 |              |  |  | 100   | 
|US                |  | Equant Holdings U.S., Inc.                                              |  |             | 100 |              |  |  | 100   | 
|US                |  | Equant Network Services International Corp.                             |  |             | 100 |              |  |  | 100   | 
|US                |  | Equant Operations, Inc.                                                 |  |             | 100 |              |  |  | 100   | 
|US                |  | Equant Inc.                                                             |  |             | 100 |              |  |  | 100   | 
|US                |  | Global One Communications Central America Inc.                          |  |             | 100 |              |  |  | 100   | 
|US                |  | Global One Communications East, Inc.                                    |  |             | 100 |              |  |  | 100   | 
|US                |  | Global One Communications Technical Operation & Management Services Co. |  |             | 100 |              |  |  | 100   | 
|US                |  | Global One Communications Services, Inc.                                |  |             | 100 |              |  |  | 100   | 
|US                |  | Global One Communications (Australia), Ltd.                             |  |             | 100 |              |  |  | 100   | 
|US                |  | Global One Communications (New Zealand) Ltd.                            |  |             | 100 |              |  |  | 100   | 
|Uruguay           |  | Equant Telecommunications Uruguay S.A.                                  |  |             | 100 |              |  |  | 100   | 
|Uzbekistan        |  | Equant Global Networks Uzbekistan                                       |  |             | 100 |              |  |  | 100   | 
|Venezuela         |  | Global One Telecomunicaciones S.A.                                      |  |             | 100 |              |  |  | 100   | 
|Venezuela         |  | Equant Venezuela S.A.                                                   |  |             | 100 |              |  |  | 100   | 
|Venezuela         |  | Equant Integration Services S.A.                                        |  |             | 100 |              |  |  | 99.99 | 
|US Virgin Islands |  | Equant U.S. Virgin Islands Inc.                                         |  |             | 100 |              |  |  | 100   | 
|Zambia            |  | Equant Zambia Limited                                                   |  |             | 100 |              |  |  | 100   |