# Binding corporate rules 47(m) — GDPR — provision context

> Focused context for a single provision (47(m)), curated from overview.legal on 2026-08-22. Canonical: https://overview.legal/laws/gdpr/art-47#par-2-pnt-m
> Verify against the official text (EUR-Lex / wetten.overheid.nl) before relying on it.

Part of **Binding corporate rules** (GDPR, full article: https://overview.legal/laws/gdpr/art-47).

## Provision text

### 47(m)

the mechanisms for reporting to the competent supervisory authority any legal requirements to which a member of the group of undertakings, or group of enterprises engaged in a joint economic activity is subject in a third country which are likely to have a substantial adverse effect on the guarantees provided by the binding corporate rules; and


## Topics on this provision

- **Codes of Conduct** — https://overview.legal/topics/codes-of-conduct
  Industry codes of conduct for data protection
- **International Transfer** — https://overview.legal/topics/internationale-doorgifte
  Transfer of personal data outside the EU/EEA
- **Supervisory Authorities** — https://overview.legal/topics/supervisory-authorities
  National data protection authorities and their powers
- **Supervision** — https://overview.legal/topics/toezicht
  Oversight and enforcement by supervisory authorities

## Cited by (exact-provision citations)

- **Recommendations 1/2022 on the Application for Approval and on the elements and principles to be found in Controller Binding Corporate Rules (Art. 47 GDPR)** (guidance) — https://overview.legal/posts/125849

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Generated by overview.legal · https://overview.legal/laws/gdpr/art-47#par-2-pnt-m · 2026-08-22