Recital 48

(48) Administrators who are part of a group of undertakings or entities linked to a central body may have a legitimate interest in the transfer of personal data within the group of undertakings for internal administrative purposes, including the processing of personal data of customers or employees, without prejudice to the general rules on the transfer of personal data within the group of undertakings to an undertaking located in a third country.

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Recital 48 of the preamble to the GDPR | ODO 24