UEFA Champions League Preview: Which Atlético Madrid will meet Milan at the San Siro?

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It’s not just that Milan has struggled all season, their 10th place standing in Serie A a testament to the club’s most disappointing seasons in 15 years. It’s the fact that they matchup particularly poorly against Atlético Madrid, a team as comfortable without the ball as with. For a Rossoneri side strong in possession but weak in defense — a team that’s had trouble keeping goals off the scoresheet against capable counter attackers Napoli and Juventus (allowing eight in three games) — it’s a potential recipe for a landslide. As a Milan team that’s had trouble converting possession into goals presses for a home result, Atlético forwards Diego Costa and David Villa will get their chances against central defenders Adil Rami and Cristian Zaccardo.

Given how Atlético’s performed for most of this season, that’s how this game should play out, but in light of the Rojiblancos’ recent slide, the extent to which ‘most of this season’ applies is open to debate. Through the beginning of February, Atlético had only lost once all season. Then, in the span of eight days, Atleti lost three times: twice to Real Madrid; once to Almería. Though they bounced back this weekend with a 3-0 win over Valladolid (scoring twice in the first four minutes), 90 minutes weren’t enough to answer all questions. Has the Atlético that blew through the first five months of this season returned, or has February brought them back to earth?

[MORE: Champions League matchup with Atlético Madrid a cursed blessing for Milan’s Seedorf]

If February’s Atlético is not the same team that tore through fall, Milan has reason to think they can advance. Though they have not been convincing since Clarence Seedorf took over for Max Allegri as head coach on Jan. 16, the team has improved, enough so that talents like Mario Balotelli and Kaká could craft a tie-turning goal if needed. If Atletico are closer to Milan’s level than they appeared this fall, the Rossoneri can play for that one crucial goal. They can play a possession game that waits (rather than pushes) for openings, trusting that a 180-minute game will produce at least one opportunity.

That’s Milan’s best hope, but consider the odds of that situation coming to fruition. In the six months since the 2013-14 season started, Atlético has had one back week. While that week has come relatively recently, it’s also been put into the near past by the team’s weekend result against Valladolid. What are the odds that, over this two-leg tie, Atlético will regress to that poor form? And what are the odds Diego Simeone’s team will play as they have throughout the other five-plus months of the season?

[MORE: Atlético Madrid make a statement before Champions League matchup against Milan]

The only argument that sees Milan as a realistic threat relies on the irrelevant: history. With seven European titles, Milan is European elite, a status the means nothing come kickoff on Wednesday. While those results may translate into faith among the fanbase and some belief within the team, they also say nothing about the capabilities of the current squad. Better measures of Milan’s potential to upset Atlético are this year’s results, few of which recommend the Rossoneri as potential quarterfinalists.

Even if with midfield linchpin Tiago and left back Felipe Luis unlikely to play, Atlético should be considered heavy favorites to advance. The principles that allowed them to join Barcelona and Real Madrid in Spain’s title race will still be evident on the field. Consistently able to outwork opponents without unduly exposing themselves, Atlético has developed a way to match up with almost any team in the world, their faith in their own effort making them a dark house in both Spain and Europe.

Whether Milan can match their effort will depend on the Atlético that shows up at the San Siro. If it’s the team that struggled throughout the middle of February, the Rossoneri can claim a result. If it’s the team that’s defined Atlético’s 2013-14 surge, Milan will be out of their league.

Chinese clubs to pay 100% tax on foreign transfers

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The days of Chinese Super League sides spending eye-popping figures on a handful of international superstars are over — either that, or those figures are about to double — for now, at least.

[ MORE: Oscar given 8-game ban for petulant display in China ]

China’s Football Association announced Thursday that, effective immediately, any foreign player signed for a fee exceeding $6.63 million would be subject to a 100-percent tax on top of the fee paid to acquire the player. The tax will remain in effect until the end of China’s ongoing transfer window, July 14. The tax will also apply to Chinese players signed for a fee exceeding $3 million.

It’s Chinese authorities’ latest attempt to prevent big spending by CSL clubs, which has in every instance been detrimental to the development of young Chinese players making their way through the academy system. The taxed money will then be reinvested in “youth training, construction of public sporting facilities and scientific progress in football development,” according to a statement by the CFA.

Just last week, China was eliminated from contention to qualify for next summer’s World Cup in Russia. The only time China has ever qualified for the World Cup was in 2002.

Young Englishman Oxford goes abroad, to Gladbach, on loan

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MOENCHENGLADBACH, Germany (AP) Borussia Moenchengladbach has signed English central defender Reece Oxford on loan for the season from Premier League club West Ham.

Gladbach sporting director Max Eberl says “Oxford has gone through all the England youth teams and is one of the biggest defensive talents in Britain.”

The 18-year-old Oxford, who spent the second half of last season on loan at second-division club Reading, is Gladbach’s fifth arrival of the off-season.

Qatar stadium safety concerns again raised by death investigation

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An investigation into why a British man fell to his death on a building site for the 2022 Qatar soccer World Cup has raised concerns about stadium roof safety.

World Cup organizers on Thursday released partial findings of an assessment of the accident at the Khalifa International Stadium, but said the full report cannot be released while local authorities continue their own investigation. It is one of two work-related deaths detailed in Qatar’s latest welfare report on preparations for the 2022 soccer tournament, which currently involves 12,367 workers on eight construction sites.

The 40-year-old British man fell 39 meters in January after one end of the roof catwalk he was installing dropped and a safety rope snapped.

“During the course of the investigation, the team had raised concerns with the method of installation of the raised catwalk system,” the welfare report from Qatar’s World Cup organizers stated. “This required further investigation regarding the method itself and the supervision skills of the specialist contractor staff.”

It has led to “corrective and preventative actions” being implemented by the contractor, a joint venture between Belgian and Qatari firms, along with safety checks across all stadium sites, the report said.

“These included a review of all working-at-height activities across all SC projects, an enhanced process when reviewing specialist activities within construction sites, and a detailed review of all roof and gantry designs,” the Supreme Committee overseeing stadium projects added.

The British man is the only European working on Qatar stadiums to have died in a country relying on a low-paid migrant workforce from south Asia to prepare for the first World Cup in the Middle East. Six non-work related deaths have been announced by organizers, with most suffering from heart or breathing problems.

Hassan Al Thawadi, the supreme committee’s secretary general, said medical staff are trying to raise awareness of the “importance of healthy lifestyles” by evaluating diets and identifying health issues, including hypertension and diabetes. Cooling helmets have also been developed in an attempt to make it safer for workers on outdoor sites during the searing summer heat.

World Cup preparations have been dogged by concerns about the welfare of workers since the natural gas-rich Gulf nation won the FIFA vote in 2010. Mounting international pressure led to Qatar raising living standards and worker rights. Inspections led to three contractors being blacklisted and 14 entities “demobilized” from projects for failing to tackle welfare issues, the World Cup report reveals.

“There is still work to be done to ensure our workers’ welfare standards continue to have a tangible impact on the ground and we are comprehensive in our attempts to tackle the myriad of issues facing migrant workers across the SC program,” Khalid Al-Kubaisi, who oversees worker welfare at the Supreme Committee, said in a statement.

The report has been released as Qatar is gripped by a diplomatic crisis that has seen it isolated in the region. Saudi Arabia, the UAE and Bahrain cut ties with Qatar earlier this month and blocked air, sea and land traffic over its support for Islamist groups and ties with Iran. Qatar denies the charges and says the allegations are politically motivated.

Official (finally): Salah completes move from Roma to Liverpool

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It was the summer’s first transfer rumor-turned-real-story-turned-never-ending-saga that seemed to refuse to cross the finish line, but it’s finally come to pass: Mohamed Salah is a Liverpool player.

Salah’s move from Roma to Liverpool took so long to complete that the club’s poor social-media manager probably never wants to read the words “Announce Salah” for the rest of his/her life.

The deal will cost Liverpool something in the neighborhood of $50 million — a new Liverpool club record — and completes the utterly terrifying attacking quartet Jurgen Klopp can’t wait to unleash on the Premier League come August — Salah on one side, Sadio Mane opposite, Philippe Coutinho in the middle, and Roberto Firmino at striker. Salah, by the way, will take over Firmino’s no. 11 shirt, with the Brazilian switching to no. 9.