Messi has scored 37 goals in 83 games for Argentina. Although that's impressive, it's nowhere near his sensational form for Barcelona.

Lionel Messi investigated on accusations of tax evasion

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Barcelona newspaper El Periodico is reporting that Spanish authorities have targeted Lionel Messi and his father Jorge on suspicions of tax fraud and tax evasion.

The paper cites a €13 million ($17.3 million) figure owed by the Argentinian superstar, although subsequent reports in other media outlets have set the target more around €4 million ($5.3 million).

The paper cites a source which describes the deliberate evasion process by Messi as having been channeled through a process which sounds eerily similar to money laundering.

The source says the dodge “consisted of simulating the assignment of image rights to front companies based in tax havens [Belize, Uruguay] and, at the same time, formalising contracts of licensing, agency or benefit from services between these companies, and other such instruments domiciled in convenient jurisdictions [the UK, Switzerland]. This was done with the intended and successful aim that the incomes would move from countries where the companies or entities were based, to companies domiciled in tax havens, without being submitted to any taxation and, furthermore, with total opacity towards the Spanish Tax Authorities. The beneficiary of these incomes was no other than the person served – Lionel A. Messi.”

The period in question is apparently between 2007-2009.

UPDATE: Messi released a post on his official Facebook page denying the allegations. “We have just known through the media about the claim filed by the Spanish tax authorities. We are surprised about those news, because we have never committed any infringement. We have always fulfilled all our tax obligations, following the advices of our Tax Consultants who will take care of clarifying this situation.” Barcelona refused to comment on the situation.

Forbes ranks Messi as the 10th-highest paid athlete in the world at $41.3 million earned last year between salary, endorsements, and the like.

The case, at least in the beginning stages, will be brought to court in the Catalan town of Gava where Messi is registered for taxes.

The 25-year-old has been with the Argentinian national side, making an appearance as a substitute in Argentina’s 1-1 World Cup qualifying draw with Ecuador. His country has all but wrapped up a spot in Brazil 2014, sitting atop the CONMEBOL table with 26 points. Argentina are scheduled to play a friendly with Guatemala on Friday.

Vincent Kompany forced off just nine minutes into Man City’s UCL semi

MADRID, ENGLAND - MAY 04: Pepe of Real Madrid checks on the injured Vincent Kompany of Manchester City  during the UEFA Champions League semi final, second leg match between Real Madrid and Manchester City FC at Estadio Santiago Bernabeu on May 4, 2016 in Madrid, Spain.  (Photo by Michael Regan/Getty Images)
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Vincent Kompany managed just nine minutes in Manchester City’s Champions League semifinal against Real Madrid before going down with a thigh injury.

The City captain pulled up around midfield and immediately went down, replaced by Eliaquim Mangala.

[ FOLLOW LIVE: Real Madrid vs. Man City ]

Earlier this season in the Champions League, Kompany lasted just six minutes before leaving the pitch with a calf injury against Dynamo Kiev.

At 30-years-old, injuries have been Kompany’s biggest enemy this season, with the Belgian center-back managing just 13 starts in the Premier League.

Anfield nights: Liverpool prepares for second leg vs Villarreal

LIVERPOOL, ENGLAND - MAY 04:  Dejan Lovren (L) and Jurgen Klopp, manager of Liverpool arrive for a press conference ahead of the UEFA Europa League Semi-Final Second Leg match against Villarreal at Melwood Training Ground on May 4, 2016 in Liverpool, England.  (Photo by Clint Hughes/Getty Images)
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Denis Suarez found Adrian Lopez on a streaking counter attack in the last gasps of stoppage time, breaking 90 minutes worth of stern resilience from Liverpool.

What a difference a minute can make.

Villarreal enters the second leg of its UEFA Europa League semifinal against Liverpool with a 1-0 lead and the knowledge that a draw or one-goal scoring loss will put it into the final.

[ PL PLAYBACK: What does Leicester’s title say for the future? ]

For their part, the Reds will be amped up by the Anfield faithful on Thursday, and Jurgen Klopp will hope to make amends for a Starting XI and substitution set that left Liverpool fans asking, “Why no Sturridge, boss?

Liverpool won’t be too worried, though, given its Europa record when in need of a comeback. The Reds came back to topple Borussia Dortmund in the quarterfinals, one of the most enthralling matches in recent memory.

Suffice it to say that Reds don’t want to go down 2-0 again, and expect a bit more of a chess match this go-round. Here’s Dejan Lovren, from LiverpoolFC.com:

“[It will be] maybe even more than 90 minutes, so like I said – we need to be clever enough. We don’t just have 20 minutes to play the game, we have 90 minutes so everything is possible. The fans know and are expecting a massive game, but we will take it smarter than the last time [against Dortmund]. It would be a great season for us if we go to the final and win it.”

Klopp opted to rest several regulars in Sunday’s loss to Swansea, with names like Smith, Stewart, Ojo, Chirivella and Ward on the pitch. Those will likely give way to more established names Mignolet, Lucas and Lallana come Friday.

Villarreal is coming off a 2-0 win over Valencia, and holding onto a shutout streak of more than three matches (including Thursday’s win over Liverpool). They’ll have to do very well to hold Liverpool scoreless, but perhaps a road goal will be all “The Yellow Submarine” needs to advance to the final in Basel.

UCL FOLLOW LIVE: Man City looks to upend Real Madrid in Spain

MANCHESTER, ENGLAND - APRIL 26:  Sergio Aguero of Manchester City and Pepe of Real Madrid CF battle for the ball during the UEFA Champions League Semi Final first leg match between Manchester City FC and Real Madrid at the Etihad Stadium on April 26, 2016 in Manchester, United Kingdom.  (Photo by Shaun Botterill/Getty Images)
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Real Madrid needs a win at home against Manchester City to give the UEFA Champions League its second Madrid Derby final in three years.

Kickoff is at 2:45 p.m. ET from the Bernabeu and, unlike the first leg, Cristiano Ronaldo will be in the lineup for Real Madrid.

[ UCL: Pellegrini hails road record | Ronaldo in ]

Man City has Yaya Toure back in the fold, and Vincent Kompany will captain the unit.

To follow live, click here.

LINEUPS

Real Madrid: Navas; Carvajal, Pepe, Ramos, Marcelo, Kroos, Modric, Bale, Jese, Isco, Ronaldo. Subs: Casilla, Varane, James, Kovacic, Lucas Vazquez, Danilo, Borja Mayoral.

 Manchester City: Hart, Sagna, Kompany (C), Otamendi, Clichy, Fernando, Fernandinho, Toure, Navas, De Bruyne, Aguero. Subs: Caballero, Mangala, Kolarov, Delph, Sterling, Bony, Iheanacho.

Reports say Wambach entering the fields of broadcasting, reporting

RANCHO PALOS VERDES, CA - FEBRUARY 02:  America soccer player and two-time Olympic gold medalist Abby Wambach  attends the 2016 MAKERS Conference Day 2 at the Terrenea Resort on February 2, 2016 in Rancho Palos Verdes, California.  (Photo by Jonathan Leibson/Getty Images for AOL)
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She’s dipped her toes into the pool during the FIFA elections, and now USWNT soccer legend Abby Wambach may have found her second career.

The all-time leading goal scorer in international competition, Wambach will be branching into the media field.

[ UCL: Pellegrini hails road record | Ronaldo in ]

The Associated Press’ Anne M. Peterson says it’ll be as an analyst and contributor, while Sports Illustrated media mastermind Richard Deitsch expects her to dig a bit deeper into the reporting world.

Many athletes have succeeded in becoming broadcasters, but true reporting is a different animal. This will be an interesting story to follow.

Wambach’s name was in the news earlier this year when she plead guilty for a DUII charge. She retired from the playing field in December.