AC Milan's Kaka move breaks down

AC Milan vice-president Adriano Galliani has revealed that negotiations with Real Madrid over a move for playmaker Kaka have "broken down".

All three parties have been in discussions to facilitate the Brazilian's return to the Italian club this month.

"The negotiations for Kaka have broken down," Galliani told reporters. "It's not possible to complete the deal for fiscal reasons.

Kaka joined Madrid from Milan in the summer of 2009.