ex:PDH a dpv:Process ;
    dpv:hasProcessing dpv:Transfer ;
    dpv:hasDataExporter ex:CompanyA ;
    dpv:hasDataImporter ex:CompanyB .

ex:CompanyA a dpv:DataExporter ;
    dpv:hasLocation loc:IE .
ex:CompanyB a dpv:DataImporter ;
    dpv:hasLocation loc:US . 

# cross-border IE -> US inference:
ex:PDH dpv:hasProcessing dpv:CrossBorderTransfer .

# Transfers can also be specified with only recipients
# If the exporter is known in existing context
# since the importer is always a recipient
# e.g. CompanyA is the controller and the sender/exporter
ex:PDH dpv:hasRecipient ex:CompanyB .