[32][33] In the same month, the website claimed that both Manchester City and Paris Saint-Germain were violating UEFA Financial Fair Play Regulations.
[34] In December 2016, Der Spiegel and other partners at the European Investigative Collaborations (EIC) network (including L'Espresso, Le Soir, NRC Handelsblad, The Romanian Centre for Investigative Journalism / The Black Sea, Mediapart, Politiken, Falter, NewsWeek, El Mundo, The Sunday Times, and Expresso) began publishing information about tax avoidance by several football stars.
"[37] On 5 December, El Mundo revealed a judicial decree from Spanish judge Arturo Zamarriego that prohibits EIC from publishing information until "the legal investigation of its obtaining".
[38][better source needed] The leaks revealed Third-Party Ownership (TPO) of footballers, "whereby a player's economic rights are owned in stakes by investors".
[39] According to the Football Leaks documents obtained by Der Spiegel and shared with the EIC, certain individuals, international corporations and even large banks were implicated.