The best way to remember this is that the order of for loop inside the list comprehension is based on the order in which they appear in traditional loop approach. Outer most loop comes first, and then the inner loops subsequently.
So, the equivalent list comprehension would be:
[entry for tag in tags for entry in entries if tag in entry]
if-else statement comes before the first for loop, and if you have just an
if statement, it will come at the end. For e.g, if you would like to add an empty list, if
tag is not in entry, you would do it like this:
[entry if tag in entry else  for tag in tags for entry in entries]