Among the 11.5 million Panama Papers documents leaked this month was a 2006 contract signed by Infantino for broadcast rights to the UEFA Champions League in Ecuador, the BBC reported.
The contract says UEFA sold the Ecuadorian rights to Cross Trading, owned by Hugo and Mariano Jinkis, for $111,000, who then resold the rights to broadcaster Teleamazonas for $311,170.
Cross Trading also made nearly $100,000 profit by selling the rights to the UEFA Super Cup.
U.S. prosecutors have alleged that, in unrelated deals, the father and son owners of Cross Trading, who are still fighting extradition to the U.S., paid out millions of dollars in bribes to officials in South America to obtain TV rights at a discount.
The leaked contract signed by Infantino does not supply proof of any bribes in this instance, and he told kicker: "On the on hand I am very relaxed, because I know the facts.
"On the other hand I am annoyed, because the way it has been presented is a disgrace."
Infantino, elected as the new president of world football's governing body in February, said: "The whole process of the placing of those TV ancillary rights of Champions League was correct and is well documented," adding that he welcomed investigations by the Swiss attorney general.
"If somebody struck a back door deal after the contract was signed, he should punished."
Infantino explained that, while he signed the contract, it was negotiated by UEFA's commercial agency and checked by two UEFA divisions before being signed by two UEFA directors as part of a "standard procedure."
"My signature is underneath 1,000 contracts," he added. "In this particular case I was one of two UEFA directors, but, depending on availability, it could have also been two other directors.
"The procedure was transparent. And if, after the contracts were signed, the rights-buyers carried out unfair transactions, neither UEFA nor I personally had any influence over that.
"When all things are on the table, my position [at FIFA] will be stronger."
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