Say you have the following setup, where A=attacker, P=provoker, D=destination, and S=empty spaces
SSS
SAS
PDS
When the provoker moves to the destination, and the attacker gets his AoO, does the attack happen when the provoker is in the square "P" or the square "D"?
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Assuming attacker threatens adjacent squares:
If P is taking a 5-foot step, no AoO.
If P is using Acrobatics to move through threatened squares (or not!), he provokes before he moves. So "P". If the attack hits, he is dealt damage and loses his move action. If he still has another standard action available, he can try again. Hopefully "A" does not have Combat Reflexes!
First, it looks like P could move to D with a simple 5'Step which never provokes.
But, since there are situations (such as difficult terrain or P has already moved a greater distance this round) in which a 5'Step is not possible, then the answer to your question is that he provokes in the P square, not the D square.
That distinction usually does not matter because P will finish his move and still do whatever else he wants to in his round (like maybe attacking D), but if the AoO stops the guy from finishing his move (kills him, stuns him, trips him, etc.), then he remains in the P square where the provoking action was made.
thx!