EX-8.1 4 f20f2017ex8-1_bosbetter.htm LIST OF SUBSIDIARIES (INCORPORATED BY REFERENCE TO ITEM 4C OF THIS ANNUAL REPORT ON FORM 20-F)

 Exhibit 8.1

 

List of Subsidiaries

 

Name of Subsidiary   Jurisdiction of Incorporation   Ownership Interest
BOS-Dimex Ltd.   Israel   100%
BOS-Odem Ltd.   Israel   100%
Ruby-Tech Inc.   New York, USA   Wholly-owned by BOS-Odem Ltd.