附件8.2

2024年3月18日

Equinix，Inc.

瀉湖大道一號

加州紅杉市，郵編：94065

女士們、先生們：

以下意見是 提供給Equinix，Inc.，一家特拉華州公司（“公司”），將提交給美國證券交易委員會。（“SEC”） 作為公司生效後修正案第1號附件8.2（以下簡稱“修正案”），於本協議日期提交，對 表格S—3上的註冊聲明（文件編號333—275203），根據經修訂的1933年《證券法》（以下簡稱“法案”）於2023年10月27日提交（包括構成其一部分的招股説明書，並經修訂 ）。

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頁

我們依賴於，但沒有獨立驗證，上述假設。如果上述任何假設由於任何原因不準確或不完整，或者 如果註冊聲明、10—K表、8—K表或其任何附件或通過引用納入其中的任何文件中描述的交易已經或正在以與其中預期的方式不一致的方式完成， 我們的以下意見可能會受到不利影響，可能無法信賴。

基於並受 上述規定的約束：（i）吾等認為，表8—K附件99.1中有關税法事項的討論在所有 重大方面均為其中討論的與本公司證券持有人相關的重大税法考慮因素 （“證券”）；及（ii）吾等特此確認， 上述附件中提及的律師的意見代表吾等對該等主題事項的意見。

我們的上述意見僅限於 本文具體涵蓋的事項，我們沒有被要求處理，也沒有處理任何其他事項或任何其他 交易。此外，我們不承諾通知您此處陳述、陳述或假設的事項 的任何後續變更，或税法的任何後續變更。

本意見是針對登記聲明的歸檔而向 您提出的。建議證券的購買者和持有者諮詢其 税務顧問或法律顧問，特別是有關其收購、持有和處置證券的特定税務後果， 在不同税務情況下，這可能會因投資者而異。我們特此同意提交本意見的副本作為 註冊聲明和註冊聲明中提及我們事務所的證據。在給予此類同意時，我們不承認 我們屬於根據《法案》第7條或 根據該條頒佈的證券交易委員會的規則和條例所需同意的人類別。