Emerging technologies such as artificial intelligence, big data, and immersive platforms are reshaping tourism practices and destination development. These technologies enable smart tourism, which enhances the travel experience across all stages of the journey through personalised, data-driven, and mobile-first solutions. Smart tourism moves beyond traditional eTourism by integrating sustainability, accessibility, digitalisation, and cultural heritage into tourism strategies. The concept of “Never-Ending Tourism” highlights how AI-powered tools and digital humans extend tourism experiences into everyday digital life. Smart destinations strategically use technology to benefit both visitors and residents while supporting local creativity and long-term regional development. Together, emerging technologies and smart tourism form the foundation of a more inclusive and resilient tourism ecosystem.