Data transfer, according to the General Data Protection Regulation (GDPR), refers to the process of transmitting or sharing personal data from one data controller or data processor to another, either within the European Economic Area (EEA) or to a third country (a country outside the EEA). The GDPR imposes specific requirements on such data transfers to ensure that the personal data remains protected and that individuals' rights are upheld, regardless of where the data is transferred.
Identifying the intended recipients of personal data helps the SME understand the associated transfers and the conditions and risks beard by them, as early as possible. To illustrate examples of such transfers, consider an Internet dating app, publicising members’ profiles to other registered members (as part of their core service offering). This is one type of transfer. However, the company may also have a statutory requirement to provide access to subscription and payments-related data to Revenue, financial audit services etc, as has been the recent case of Airbnb and tax services worldwide. This is another type of recipient and transfer.
Source: GDPR