Is it permissible to create a website to promote tourism that includes hotel reservations and travel tickets for a commission, knowing that tourism may lead to some forbidden things such as nudity, fornication, and alcohol?

It is impermissible to create a website promoting tourism in countries where nudity and fornication are prevalent, and it is impermissible to take a commission for doing so. This is because it constitutes cooperation in sin and transgression. Allah Almighty says: "And cooperate in righteousness and piety, but do not cooperate in sin and aggression. And fear Allah; indeed, Allah is severe in penalty."