Top Ten Most Expensive Players Of 2013: Ranking Based On Overall Cost Of Fee and Wage Demands

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9. Gonzalo Higuain – Real Madrid to Napoli (€88.3m)

€37m Transfer Fee

Higuain’s five-year contract at the San Paolo could earn him as much as €6m per annum if he meets all of the bonus targets included in the negotiations, on which the club would pay as much as €16.8m in taxes. Add in a €1.5m signing-on fee and €3m in commission to agents.

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