The gameplan of management is actually transparent (unless they get Icardi...then I'll be confused). But every player sold has a less favourable tax structure. At £200,000 pw, you're looking at £10,400,000 gross per year, which nets out to £5,720,000 net or €6,234,000 net. Dybala earns ~€7,000,000 net or €12,280,000 gross. If we were to swap them, Lukaku if offered the same net of €6,234,000 would gross up to €7,900,000. I guess the way Juve's management is looking at it is: we can sign a "top Striker" while selling a player who has struggled since CR7 came in. We can receive potentially €20M in cash extra (if reports are correct), and reduce payroll by €4 million by replacing Dybala with a player who fills a need (apparently we need a #9, even though I disagree), while reducing the like for like gross salary by 35%.