Cabinet Decision No. 52 of 2017
Part 4 - Rules on Supplies
Article 22 - Place of Supply of Certain Transport Services
The place of the supply of each transport service shall be the place where the supply of such transport service commences, if the trip includes more than one stop and includes multiple supplies in accordance with Clause (5) of Article 4 of this Resolution.
The place of supply of transport-related services shall be the same as the place of supply of the transport service to which they relate.