Article 18 of the GCC Common VAT Agreement establishes a special rule for determining the place of supply for transportation services. As a specific exception to the general provisions outlined in Article 15, this article stipulates that the place of supply for services involving the transportation of both goods and passengers, including any directly related services, is the location where the transportation physically commences. This principle provides a clear and definitive criterion for transport operators and tax authorities to identify the correct tax jurisdiction, ensuring VAT is levied in the state where the journey begins.