Tevez seemingly has no future at Manchester City following his recent suspension, and it is believed the club will be looking to sell the 27-year-old in January - but will insist on a sell-on fee as they look likely to make a loss on the costly Argentine, according to The Daily Mail.
Tevez's advisor Kia Joorabchian dismissed the claims that the player had refused to play – putting it down to poor translation.
"I speak Spanish and English and both of the questions were interpreted incorrectly and both the answers were interpreted incorrectly.
"One of the biggest problems is that in a situation right after a game questions are asked and things are taken out of context."
Where Tevez's future lies remains unclear after Brazilian giants Corinthians, who saw a bid rejected during the summer, said they no longer have any plans to try and sign the player.
However, Roberto Mancini has made it clear that as long as he is Manchester City's manager, Tevez will have to pursue his career away from the Etihad Stadium.