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Published 14:26 9 Dec 2016 GMT
Updated 16:27 9 Dec 2016 GMT

The form shows that ex-Manchester United favourite Ronaldo declared €23.5m (£19.8m) of his income from inside Spain, with the vast majority of his earnings - some €203.7m (£171m) - coming from outside the country.
The statement released alongside the documents said: "This document confirms that Spain’s Tax Agency is knowledgeable of all of Cristiano Ronaldo’s assets and income. From now on, the player will not make any further statement on this subject.
"As reported in recent days, the player has been aware of his tax obligations right away from the beginning of his professional career in all of the countries in which he has resided, and has not and has never had any issue with the tax authorities of any of those countries. “This communication, which was not required by law, constitutes irrefutable proof that Cristiano Ronaldo and his representatives are in good faith and cooperate with the authorities in a spirit of transparency and compliance with legality.”
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