SOME of soccer’s biggest names remain linked with a move to China but a 100 percent tax on transfer fees looks likely to hit spending when the China’s transfer window opens today.

Wayne Rooney, Diego Costa and Pierre-Emerick Aubameyang are among the stars rumored to be considering big-money moves to the Chinese Super League (CSL), which has been smashing spending records in recent seasons.

Brazilian international Oscar moved to Shanghai SIPG for 60 million euros (US$67 million) as Chinese clubs splashed an unprecedented 388 million euros in the January-February window.

But in May, the Chinese Football Association (CFA) stepped in to limit the largesse, effectively slapping a 100 percent tax on transfers for loss-making clubs, with the proceeds going to a government-run fund.

In each game next year, clubs will have to field as many Chinese under-23 players as foreigners, who are already capped at three maximum. (SD-Agencies)