BUENOS AIRES – Authorities in Argentina are investigating alleged tax evasion in the transfer of 444 footballers, with deals involving Manchester City’s Sergio Aguero and Barcelona’s Javier Mascherano among those under the spotlight."An investigation is under way concerning supposed (tax) evasion in transfers of footballers,” a senior judicial source told AFP on Monday.Other well-known players whose transfers are now under scrutiny include Pablo Zabaleta of Manchester City, Ever Banega and Pablo Piatti of Valencia, Martin Demichelis of Malaga and Diego Forlan, now of Internacional in Brazil.However, the same source told AFP that the Federal Administration of Public Revenues (AFIP) will only be able to investigate any irregularities involving transfers of players from Argentina to foreign countries.As a result, Aguero’s move from Independiente to Atletico Madrid will be investigated, but not his subsequent move to City.Similarly, Mascherano’s switch from River Plate to Corinthians is also being examined, but not his later moves to England or Spain.Financial operations involving footballers have become less and less transparent because of the growing proliferation of private investors and intermediaries who hold player registrations.