The i's have been dotted and the t’s have been crossed on Connor Barron’s four-year contract with Rangers. There is, however, still negotiating to be done and a deal to be completed. This wrangling will have no impact on the player but it will see Rangers and Aberdeen take their chances at Hampden if no agreement can be reached between the Premiership foes.

Barron put pen-to-paper at Ibrox last week as he became the fourth signing of the summer for Philippe Clement. The midfielder was out of contract at Pittodrie and opted to join Rangers amid interest from England and Italy.

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Aberdeen are now due compensation. An initial offer from Rangers – reported to be around £500,000 – has been rejected by the Dons. If the impasse continues, the clubs will be required to take part in an SPFL tribunal to determine what fee Rangers will be obliged to pay.

Here, the Rangers Review breaks down the process and the key considerations for both parties. No date has yet been set and discussions are ongoing in an attempt to find a resolution to the stand-off.

What is a compensation tribunal and why is it convened?

Under SPFL Rule F3, clubs are entitled to financial recompense if a player under the age of 23 moves under freedom of contract. It protects clubs from losing their top young talents for nothing and recognises the time, money and effort invested in their development in previous seasons. Barron was Under-18s captain at Pittodrie and skippered his side to the SFA Youth Cup Final after spending several years rising through the ranks at his boyhood outfit.

If the two clubs involved are unable to find common ground on a transfer fee, the player’s old club can ask for a tribunal to be held. Aberdeen, as is the case here, must have offered Barron an extension to his contract to retain their right to compensation. 

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SPFL Rule F8 states: "If Clubs are unable to reach agreement on the amount of Compensation payable then either of the Clubs concerned or the Board shall have the right, at any time, to have any Compensation payable, if any, determined by a Compensation Tribunal."

The compensation can be deemed payable as a single sum or an initial fee ‘with such further sum or sums as to be payable on the occurrence of a future event or events.’

Under FIFA regulations, there is a framework in place that gives clubs a clearer idea of what will be due. The Scottish system is closer in its working to that used in England as various considerations are taken into account. Liverpool were involved in two of the most high-profile cases in the Premier League when they were ordered to pay £8million for Danny Ings in 2016 and a fee of up to £4.3million to Fulham for the transfer of Harvey Elliott three years ago.

Will Aberdeen take Rangers to a tribunal?

If the Dons board believe they will receive a higher fee at a hearing than Rangers are prepared to offer then they will go down this route. Speaking on Tuesday, chief executive Alan Burrows insisted Aberdeen would take this action if necessary. If Barron had moved to England, it is understood the fee recouped would have been in the region of £500,000. 

“If there isn’t an agreement between the clubs then we’re fully prepared to go to a tribunal,” Burrows said. “It’s our job to get the best value for any player and we will try to do that with Connor Barron. Ideally we would like to avoid situations where you have to go to tribunals, but if we have to, we will.

“We are still trying to negotiate with Rangers. The formal process, before it goes to a tribunal, is that there has to be an attempt by both parties to try to find a solution. One has to put an offer forward and you either agree or disagree. You then put a counter-offer forward and you either agree or disagree with that.

"If the two parties can’t come to an arrangement, it goes to a tribunal. Where we are with that is at the final stages of that and I’m hoping we can come to an amicable agreement. That lets everyone move on. If that doesn’t happen then it will have to be a tribunal and we’ll see how that runs.”

Have Rangers commented on the case?

The official confirmation of Barron's move came last Thursday. The Rangers Review had earlier revealed that Clement had seen off competition to secure his signature and that the 21-year-old would be following Jefte, Oscar Cortes and Clinton Nsiala in making the move to Ibrox. 

Clement said he was 'thrilled' to welcome Barron to Rangers. Nils Koppen, the director of football recruitment, said: “It is important that young Scottish talents play a big part in the years ahead, and we are delighted to add a talented midfielder in Connor to the ranks at Rangers. He is a player that we have directly competed against on the pitch in recent years and, through his hard work and dedication, we believe he will prove a real asset to the side.”

Rangers are likely to return to the table with another offer in an attempt to bring matters to a close. If a tribunal is required, the club will make their case in strong terms.

Who sits on a tribunal panel and is the judgement final?

The SPFL state that a panel is comprised of a legally qualified chairman independent of the clubs concerned, a member or nominee of the League board and a person representing or representative of players.

Rule F16 reads: “A Compensation Tribunal shall be entitled to call for any documentary evidence required by it and shall have the power to order the attendance of any Club, Official or Player at any relevant hearing. The secretary to a Compensation Tribunal shall be the Secretary or his appointed deputy.”

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The decision of the tribunal is binding by all parties. There is no appeal process. In 2018, Hamilton Accies were left furious at the decision to set a fee of just £250,000 for Lewis Ferguson following his move to Pittodrie. Aberdeen had initially offered £100,000 for the midfielder, while Accies set a demand of £1.2million. Accies insisted the guidelines ‘should be made available for public and media scrutiny.’

What criteria are taken into account?

Costs relating to the player – including the likes of training and playing facilities, education and welfare requirements and medical bills – are considered. The age of the player in question is a key point, as is the length of time he spent with his former club.

The tribunal will also look at the terms of the contracts offered by each of the respective clubs, his record in domestic and international matches and ‘substantiated interest shown by other clubs in acquiring the services of the Player’.

Rule F12 reads: "The action of a Club in securing the Professional Player's signature on a Contract of Service shall constitute an acknowledgement of that Club's liability to pay any Compensation due in accordance with these Rules."

Will Rangers have to pay more than they have offered already?

That is the risk and the reward for both clubs. In theory, the tribunal could set a fee lower than any money on the table from Rangers. Aberdeen must be confident enough in their case that they will receive a higher sum than any negotiations would result in.

READ MORE: Clement message, silverware targets and Rangers selling point - Connor Barron Q&A

Under SPFL Rule F11, the balance or balances of compensation ‘must be paid within 28 days of the date of publication of a Compensation Tribunal determination or, when an award in appropriate terms has been made by the Compensation Tribunal, of the occurrence or the relevant event or events.'

The off-field discussions have no impact on Barron. He joined up with Clement’s squad on Monday as the Belgian returned to pre-season training at Auchenhowie and he will be eligible to play when the summer schedule begins during their trip to Holland next month.