Fifa is facing complex negotiations with the US authorities before the Club World Cup after failing to secure tax exemptions for the 32 competing clubs.
The world governing body announced a huge prize fund for the tournament of $1bn (£754m) in March, including up to $125.8m for the winners, but without tax agreements clubs could be left with bills of tens of millions of dollars to the US tax authorities on top of tax payable in their home countries. At least 29 clubs from outside the US, including Chelsea and Manchester City, will be competing.
