Police raided PSG's offices at the Parc des Princes on Tuesday. Aurelien Meunier/Getty Images

Police investigating suspected tax fraud have raided the headquarters of Paris Saint-Germain and the homes of Angel Di Maria and Javier Pastore, a French official says.

The official said police on Tuesday entered the head offices of PSG at Parc des Princes and other offices in Boulogne-Billancourt, outside the French capital.

Anti-corruption police units also searched the homes of three Argentine players -- Di Maria, Pastore and Nantes forward Emiliano Sala.

The national financial prosecutor's office opened an investigation in December after so-called "Football Leaks" reports allegedly detailed tax arrangements by top players, coaches and clubs.

In a statement released to French media, PSG said: "Paris Saint-Germain communicated all the information and documents requested on two of its players.

"Paris Saint-Germain emphasised that all of the relative contractual documents of these two players have been concluded in perfectly regular conditions, as the club has demonstrated systematically and with the utmost rigor.

"The club will continue to answer, in perfect transparency, any new request from the competent authorities."

Di Maria, formerly of Real Madrid, was also the target of tax charges in Spain in December.

A day earlier, reports in France said PSG star Edinson Cavani was also suspected of attempting to avoid paying nearly €500,000 in taxes, though the Uruguayan told Mediapart he was "very shocked" by the allegations and "in full compliance with French tax law."

A new statement from Cavani's agent on Tuesday said: "Mr Edinson Cavani again denies, with the utmost firmness, the unfounded accusations against him."

Information from The Associated Press was used in this report.