Ronaldo reaches deal to end tax case

Spain’s Tax Office has accepted a deal with Cristiano Ronaldo to plead guilty to tax fraud and pay a fine of close to €19 million (£16.88m) in exchange for a reduced prison sentence that will likely be suspended.

A source with knowledge of the deal confirmed the agreement will be finalised in the coming days. The deal was first reported in Spanish media.

In Spain, a judge can suspend sentences for two years or less for first-time offenders. Ronaldo, pictured, had already reached a tentative deal with the state prosecutor’s office, but Spain’s tax authorities had yet to sign off on the agreement.

Last year, a Spanish state prosecutor accused Ronaldo of four counts of tax fraud from 2011-14 worth €14.7m (£13.06m). The prosecutor accused the Portugal forward of having used shell companies outside Spain to hide income made from image rights. The accusation does not involve his salary from his former Real Madrid club. Ronaldo denied any wrongdoing when questioned by a judge last July. He left Real Madrid this month to sign for the Italian champions Juventus.

In 2016, Barcelona forward Lionel Messi received a suspended 21-month jail sentence after being found guilty of defrauding tax authorities of €4.1m (then £3.64m). l Bayern Munich have agreed to sign Canadian teenageforwardalphonsodavies from the Vancouver Whitecaps for a fee which could rise to more than €18.75m (£16.66m), a record for a MLS player. The Bundesliga champions say the 17-yearold, a naturalised Canadian born in Ghana, will join on 1 January and his contract will run through June 2023. He turns 18 in November.

Bayern sporting director Hasan Salihamidzic says, “He offers a lot of promise for the future. Alphonso already possesses great ability, which is why a lot of top clubs were keen on him.”

Davies scored three goals for Canada in the 2016 CONCACAF Gold Cup.