Jonathan Calleri is the latest player caught in the Third Party Ownership (TPO) trap at West Ham United.

The player is reportedly doing everything humanly possible to opt out of his current deal with the Hammers. Calleri has even asked that his father reach out to his former club, Sao Paulo, if they would be wiling to take him back.

The player claims that he never wanted the move to England, as he preferred Sevilla and Inter Milan ahead of his current club. A League two side in Uruguay Deportivo Maldonado has been reported to be a front for an investment firm that buys talented players with the view of loaning them to top clubs for profit. Most of the South American players have gone through the small club that boasts of only a few supporters.

FIFA and top football leagues in the world have banned TPO but there seems to be loopholes that are still being exploited. The third parties own the economic rights of any player under TPO.

The disparity in tax rates in South America forces players to agree deals that eventually tie them down. Uruguay has considerable lower tax rate compared to Brazil and Argentina. This forces players to tap into the loophole of being signed in Uruguay but loaned out to other countries to play.

In Portugal, , Joao Moutinho and Jose Bosingwa were owned by TPOs. Other top players like Angel di Maria, Pepe, Hulk et al have been victims in the past. Calleri’s deal is similar to that of Argentine stars Javier Mascherano and Carlos Tevez both signed from Corinthians – a Brazilian side – in 2006. The intricacies surrounding the deal were exposed and legal action taken against West Ham that eventually led to the end of TPO in the Premier League.