party who, according to domestic law, is competent to decide about the contents and use ofpersonal data regardless of whether or not such data are collected, stored, processed or disseminated by that party or by an agent on its behalf\ “detailed, comments It is explained in paragraph 40 (under the title: “ ” , " and the sub-title: paragraph 1: definitions ) that the term '"''attempts to define a subject who under domestic law, should carry , ultimate responsibility for activities concerned with the processing of personal data " . Paragraph 16 (under the title: "basic principles of international application: free flow and legitimate restrictions") of the OECD Guidelines revised in 2013 ("the OECD Guidelines (2013)，，） further provides that “a data controller remains accountable for personal data under its control without regard to the location of the data". 37. On the other hand, chapter 17 (titled “transborder data /low”）of the LRC Report, which was heavily relied on by the Appellant in advancing his argument on extra-territorial effect of the Ordinance, provides that: " Summary 17.1 This chapter examines the controls which should be imposed on the transfer of personal data to jurisdictions lackins adequate data protection, whether or not the transfer is by automated means. It raises the question of the territorial scope of a data protection law in Hong Kong. We conclude that Hons Kons's data protection law should apply to any personal data which is processed or controlled in Hons Kons, regardless of whether or not the personal data is held within the territory. 26