This document seeks to bring together the previous work done by the Working Party of EU Data Protection Commissioners established under Article 29 of the Data Protection Directive1 into a more comprehensive set of views covering all the central questions raised by flows of personal data to third countries in the context of the application of EU data protection directive (95/46/EC). It is organised according to the system provided for international transfers of personal data set out in Articles 25 and 26 of the directive. (The text of these articles is attached as Annex 2).