Recital 37

(37) The group of enterprises should include the controlling enterprise and the controlled enterprises, with the controlling enterprise being an enterprise that can exert a dominant influence over the other enterprises due to, for example, its ownership structure, financial interest, or regulations governing its operations, or the power to order the implementation of data protection regulations. An enterprise that controls the processing of personal data in its affiliated enterprises should be considered a group of enterprises, together with those enterprises.

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Recital 37 of the preamble to the GDPR | ODO 24