Who does Carlos Tevez belong to?

This summer Carlos Tevez has been linked with Man Utd., Liverpool, Chelsea and Man City. He can be bought for £25 million which Man Utd. were willing to pay but Tevez turned down the offer- but he real question is: 'Who are they buying him from?'.

Over the past two seasons Tevez has played for Manchester Utd. but since they had to pay a transfer fee to secure his services he obviously didn't belong to him. He definitely is not contracted to another club so he must belong to 3rd party company MSI who previously held his economic rights. Now if I am not mistaken West Ham were fined £5.5million for playing Tevez and Mascherano while they belonged to MSI so why have Manchester United been cleared to buy him. Is this another case of the much greater power big clubs and especially United hold in English football. If it had been a team such as Portsmouth -no disrespect to Pompey- who loaned Tevez for two seasons would it have been allowed? I doubt it.

I personally am hoping for the amusing situation which could theoretically occur. If none of the teams sign him then who will he play for next season. No club owns him so he can't play for anybody. I doubt very much that this will happen as he is a world class player but it would mean he would be in the same situation as a free agent. Free agents under the Bosman ruling can move for free- so since Tevez doesn't belong to a 3rd party company because he has been allowed to play for Manchester United; then when his contract runs down on 30th June, Man City, Chelsea and any other potential suitors should be able to sign him for free not this £25million pound fee which has been bandied around.

All this leads us back to the original question: Who is the 25million pounds going to? Therefore who does he belong to? And if this is not a club then Why has this been allowed? I will naively trust in the FA's judgement on the matter- that they know of the situation and it abides by all laws but with the evidence available it certainly appears to demonstrate the power the 'big' clubs hold in the way football is run.