附件8.2

2024年3月18日

Equinix，Inc.

泻湖大道一号

加州红杉市，邮编：94065

女士们、先生们：

以下意见是 提供给Equinix，Inc.，一家特拉华州公司（“公司”），将提交给美国证券交易委员会。（“SEC”） 作为公司生效后修正案第1号附件8.2（以下简称“修正案”），于本协议日期提交，对 表格S—3上的注册声明（文件编号333—275203），根据经修订的1933年《证券法》（以下简称“法案”）于2023年10月27日提交（包括构成其一部分的招股说明书，并经修订 ）。

We have acted as tax counsel for the Company in connection with the preparation of the Registration Statement. We have reviewed originals or copies of such corporate records, such certificates and statements of officers of the Company and of public officials, and such other documents as we have considered relevant and necessary in order to furnish the opinion hereinafter set forth. In doing so, we have assumed the genuineness of all signatures, the legal capacity of natural persons, the authenticity of all documents submitted to us as originals, the conformity to original documents of all documents submitted to us as copies, and the authenticity of the originals of such documents. Specifically, and without limiting the generality of the foregoing, we have reviewed: (i) the Company’s Amended and Restated Certificate of Incorporation; (ii) the Registration Statement; (iii) the Company’s Annual Report on Form 10-K for its fiscal year ended December 31, 2023 (the “Form 10-K”); and (iv) Exhibit 99.1 to the Company’s Current Report on Form 8-K filed with the SEC on February 16, 2024 (the “Form 8-K”). For purposes of the opinion set forth below, we have assumed that any documents (other than documents which have been executed, delivered, adopted or filed, as applicable, by the Company prior to the date hereof) that have been provided to us in draft form will be executed, delivered, adopted and filed, as applicable, without material modification.

The opinion set forth below is based upon the Internal Revenue Code of 1986, as amended, the Treasury regulations issued thereunder, published administrative interpretations thereof, and judicial decisions with respect thereto, all as of the date hereof (collectively, “Tax Laws”). No assurance can be given that Tax Laws will not change. In the discussions with respect to Tax Laws matters in Exhibit 99.1 to the Form 8-K certain assumptions have been made therein and certain conditions and qualifications have been expressed therein, all of which assumptions, conditions and qualifications are incorporated herein by reference. With respect to all questions of fact on which our opinion is based, we have assumed the initial and continuing truth, accuracy and completeness of: (i) the factual information set forth in the Registration Statement, in the Form 10-K, in the Form 8-K or in any exhibits thereto or any documents incorporated therein by reference; and (ii) representations made to us by officers of the Company or contained in the Registration Statement, in the Form 10-K, in the Form 8-K or in any exhibits thereto or any documents incorporated therein by reference, in each such instance without regard to qualifications such as “to the best knowledge of” or “in the belief of”. We have not independently verified such information.

Equinix，Inc.
2024年3月18日
第2页

我们依赖于，但没有独立验证，上述假设。如果上述任何假设由于任何原因不准确或不完整，或者 如果注册声明、10—K表、8—K表或其任何附件或通过引用纳入其中的任何文件中描述的交易已经或正在以与其中预期的方式不一致的方式完成， 我们的以下意见可能会受到不利影响，可能无法信赖。

基于并受 上述规定的约束：（i）吾等认为，表8—K附件99.1中有关税法事项的讨论在所有 重大方面均为其中讨论的与本公司证券持有人相关的重大税法考虑因素 （“证券”）；及（ii）吾等特此确认， 上述附件中提及的律师的意见代表吾等对该等主题事项的意见。

我们的上述意见仅限于 本文具体涵盖的事项，我们没有被要求处理，也没有处理任何其他事项或任何其他 交易。此外，我们不承诺通知您此处陈述、陈述或假设的事项 的任何后续变更，或税法的任何后续变更。

本意见是针对登记声明的归档而向 您提出的。建议证券的购买者和持有者咨询其 税务顾问或法律顾问，特别是有关其收购、持有和处置证券的特定税务后果， 在不同税务情况下，这可能会因投资者而异。我们特此同意提交本意见的副本作为 注册声明和注册声明中提及我们事务所的证据。在给予此类同意时，我们不承认 我们属于根据《法案》第7条或 根据该条颁布的证券交易委员会的规则和条例所需同意的人类别。