MILAN — AC Milan Vice President Adriano Galliani has blamed the Spanish tax system after revealing that the Italian club's hopes of bringing Kaka back to the San Siro from Real Madrid are dead in the water. “The deal for Kaka is off, we were waiting to hear from a tax man in Spain and we got his reply today. The deal is off because it is too risky,” Galliani told Milan's official website. The website continued: “After a year in Italy the so-called ‘Beckham law' would no longer have applied meaning that Kaka's taxes would have risen drastically as Italian tax laws state making it virtually impossible for the Rossoneri to make such an investment.” Kaka left the Rossoneri for Real Madrid in 2009 for a reported $81.7m, but has endured a difficult spell in Spain, with injuries and loss of form seeing him fall down the pecking order under Jose Mourinho. The ‘Beckham Law' was introduced in Spain in 2005 as a means of attracting foreign workers into the country by considerably reducing their tax liabilities. Milan did complete one signing Tuesday, however, with France under-21 international striker Mbaye Niang, 17, signing from Caen on a three-year deal. “He can play in every role up front, he will train with (coach Massimiliano) Allegri and the first team and we think he is a good player although I always prefer to wait six months before I make up my mind on new signings.” Niang had also been linked with English Premier League clubs Arsenal — with whom he spent time on trial earlier this summer — and Everton. He made his Ligue 1 debut with Caen aged 16 in April, 2011, and went on to make a total of 30 top-flight appearances, scoring five goals. Carvalho not part of Real's plans Real Madrid coach Jose Mourinho has told defender Ricardo Carvalho to find a new club before the close of the transfer deadline Friday or be prepared to spend the season on the sidelines. Mourinho says the 34-year-old center back “does not form part of our plans” despite being under contract until June 30. The Portuguese coach spoke Tuesday on the eve of the Spanish Super Cup second leg against Barcelona. He said Madrid will respect Carvalho's contract but “it's his decision whether he wants to continue playing football or to stay at Real Madrid” this season. Carvalho, who previously played under Mourinho at FC Porto and Chelsea, had been linked with a move to English club Queens Park Rangers. He left Chelsea to join Madrid when Mourinho arrived in 2010. — Agencies
