Recital 40b

Further, for the purpose of the consistent application of that Regulation, it is recalled that data transfers to a third country or an international organisation where one of the derogations of Article 49(1), points (d) and (f) to (g), of Regulation (EU) 2016/679 applies are not required to be non-repetitive. Thus, for example, the derogation in point (d) allows such data transfers where necessary for important reasons of public interest, including international data exchange between tax administrations, even where those transfers are repetitive, if that is necessary to achieve the public interest at issue.