FIFA reviewed its transfer rules after Paul Pogba's £89million move to Manchester United from Juventus, according to Football Leaks.
The transaction was described as 'reproachable' in internal correspondence at the game's international governing body by disciplinary chiefs.
The disciplinary committee at FIFA also investigated whether there had been a breach of third-party ownership (TPO) rules by Juventus.
They made a huge payment of £41.4m to Pogba's agent, Mino Raiola, but FIFA were not able to establish a rule violation.
According to German magazine Der Spiegel, leaked internal documents at FIFA showed that the organisation's disciplinary committee decided against pursuing a case because of unclear legal footing.
Even so, the committee had the unanimous view that transfers such as Pogba's were 'certainly reproachable' and 'should not be tolerated'.
There was also a recommendation that the existing rules be reviewed so that penalties could be applied in any future cases.
Raiola earned the aforementioned £41.4m while representing all three parties involved in the deal — Juventus, United and Pogba. Juventus alone paid him £24m while United gave him a fee of £16m.
There was a deal between Raiola and Juventus in 2012 — prior to FIFA's ban on TPO — that he would receive €18m plus a three-fifths bonus of any sum paid for Pogba above €90m.
FIFA's report also questioned whether United were aware that Raiola was working for Juventus and them.