The trial of Argentina and Barcelona footballer
Lionel Messi on tax fraud charges has begun in
Spain. Messi and his father Jorge, who
manages his financial affairs, are accused of
defrauding Spain of more than €4m (£3m; $
4.5m) between 2007 and 2009.
The authorities allege that the two used tax
havens in Belize and Uruguay to conceal
earnings from image rights.
The Spanish tax agency is demanding heavy
fines and prison sentences. They have however
denied any wrongdoing. The trial is expected to
last for three days, with Messi appearing in
court on Thursday.
The income related to Messi's image rights,
including contracts with Banco Sabadell,
Danone, Adidas, Pepsi-Cola, Procter and
Gamble, and the Kuwait Food Company.