One of the most important issues in land transportation is the determination of the very basis for assigning liability to the transporter of persons. In this regard, several theories have been proffered, such as the theory of fault and the theory of default in guarding objects. Others are the theory of guarantee, the theory of damage and the theory of risk or liability. Based on a critical evaluation of these theories and analysis of relevant legal provisions and case law particularly in the French, UAE and Egyptian jurisdictions, this article argues that the theory of damage, as a basis for liability, is the most applicable to contracts for the transport of persons. Its contents are clear, specific and consistent with the general rules of guarantee adopted in domestic laws such as the UAE Civil Transactions Law. Above all, it offers affected passengers the quickest access to justice and the opportunity to receive due compensation.