Culture and tourism have a mutually beneficial relationship which can strengthen the attractiveness and competitiveness of regions and countries. Culture is increasingly an important element of the tourism product, which also creates distinctiveness in a crowded global marketplace. At the same time, tourism provides an important means of enhancing culture and creating income which can support and strengthen cultural heritage, cultural production and creativity. Creating a strong relationship between tourism and culture can therefore help destinations to become more attractive and competitive as locations to live, visit, work and invest in.