Reports in Portugal on Friday claimed Cristiano Ronaldo is desperate to leave Spain in the wake of tax fraud allegations and that his decision is "irreversible" and there will no be shortage of big clubs wanting to clinch his signatureThe Real Madrid superstar is said to be angry over claims by authorities that he defrauded the Spanish authorities of €14.7million, which he refuted through his lawyers.A Bola newspaper claims Ronaldo does not want to continue in La Liga and will look to leave Spain next month. The Portuguese superstar only signed a new deal with the club back in November, and should he make up his mind to walk away from Real Madrid following another memorable season which saw him play a major role in helping Real Madrid win the La Liga title and the Champions League, there will be top sides lined up to snaphim up.Here we take a look at five potential destinations for the Portugal captain who scored an incredible 42 goals in just 46 appearances and reached a special milestone when he notched his 400th goal for the club for the Spanish giants.1. Manchester UnitedFollowing the exit of Zlatan Ibrahimovic and Jose Mourinho's failure to wrap up a deal for Antoine Griezmann before FIFA's transfer sanction on Atletico, the Red Devils manager who needs no introduction to the Portuguese superstar having managed him at Real Madrid and knows exactly what he would bring to the party at Old Trafford may just turn his attention to the 32-year old.Ronaldo spent six memorable years at Old Trafford and became a fans favourite after helping the club win three Premier League titles, the Champions League, two League Cups and the FA Cup. With United now back in the Champions League and Mourinho ready to splash the cash this summer, Ronaldo could be tempted by a move back to Manchester.2. Chinese Super LeagueTalking of big money, they don't come much bigger than playing in the Chinese Super League.Just ask Carlos Tevez who picks up a staggering £615,000-a-week and is the world's highest paid player so wages are not a problem for the big teams in China.There are no doubts that Ronaldo would overtake the Argentine star and earn even more money after Ibrahimovic recently turned down the chance of earning more than £1m-a-week to play in the Far East. The figures are off the scale but the Portuguese superstar could be tempted for one final major pay day and the chance to finish his career in a different type of league.3. Paris Saint-Germain Money talks and that is not a problem for PSG who are backed by one of the wealthiest owners in world football. Qatar Sports Investment took charge of the club back in May 2011 and have the financial power to go for any player in Europe.With Monaco winning the Ligue 1 title last season, the owners will certainly not be happy with events in Paris and will be looking for a marquee signing this summer to help them challenge for major silverware once again.Having already bought the likes of Zlatan Ibrahimovic, Thiago Silva, Edinson Cavani, David Luiz and Angel Di Maria, you would not bet against the French side pulling out all the stops to secure another major signing like Ronaldo.4. Major League SoccerThe MLS is growing steadily by the year and a number of high profile stars including Steven Gerrard, Frank Lampard, Kaka and David Villa have made a big decision to finish their careers in the States.The crowds are getting better and the attraction of a big name like Ronaldo would only help take the MLS onto another level. LA Galaxy have shown in the past that they are prepared to pay big for the major stars while Seattle Sounders have been named as the most valuable team by Forbes Magazine so they have the finances to compete.They would certainly have to pull out all the stops to attract someone like Ronaldo, but he could be tempted by the lifestyle in America.5. Borussia DortmundHaving played in the Premier League and La Liga, Cristiano Ronaldo may consider testing his mettle in the German Bundesliga and Borussia Dortmund may consider swooping for the goal poacher as they are set to lose Pierre Emerick-Aubameyang.Paris Saint-Germain on Thursday turned their back on Pierre-Emerick Aubameyang after deciding to pursue other transfer targets instead, opening the door to a potential Premier League switch as Arsenal and Manchester United are said to be interested, according to Bild.The Gabon international finished last season as the Bundesliga leading scorer, netting 31 times, and was seemingly on the verge of moving to Paris and should he leave the Bundesliga giants with Manchester United, Real Madrid and Arsenal reportedly interested, Ronaldo could provide the perfect replacement for the Gabonese.