Annotation

The study examines the legislative features of tax control that are connected to the realization of financial services with the participation of a foreign party. The composition of the participants in these relations is specified, and the main criteria for their differentiation are determined. The impact of international agreements on the financial system is assessed. The legislative institutions of tax control that are used when involving a foreign element in the implementation of financial services are systematized. Based on the results of the study, a general procedure is being formed for the tax authority to assess the correctness of fulfilling tax obligations when foreign organizations provide services on the territory of the Russian Federation.