Commissioned by Salesforce, this report is the second edition of the Cross-Border Data Flows Index (CBDFI) which was first presented in 2019. The Index quantifies and evaluates eight regulatory dimensions that serve to either restrict or enhance the volume and variety of cross-border data flows for G20 economies. For this 2021 edition of the report, Singapore has been added to the original economies covered. It has created a conducive policy and regulatory environment for the development of its digital economy. Experiences from Singapore can be leveraged to enable the seamless flow of data across borders. The report recommends long-term measures to build trust and confidence as well as short-term initiatives that will deliver immediate results in offering clarity on data transfer mechanisms.