Garcia's report was once expected to be explosive and became a holy grail for FIFA critics who thought the votes that gave the World Cups to Russia and Qatar could be re-run, but Bild journalist Peter Rossberg, who obtained the leaked copy, said the "report does not provide proof that the World Cup was bought in 2018 or 2022."

FIFA critics believed bid leaders in Russia and Qatar must have engaged in wrongdoing to earn the votes of a FIFA executive committee lineup in 2010 that has since been widely discredited.

Most of those who took part in the 2010 vote have since been banned for unethical conduct, indicted on corruption charges by the U.S. Department of Justice, or remain under scrutiny by Swiss federal prosecutors who have 25 ongoing investigations involving more than 170 bank transactions suspected as money laundering.

The newspaper was planning to publish extracts from the 430-page dossier, authored by former FIFA independent ethics investigator Michael Garcia, over the next few days, when football's world governing body published its entire findings on Tuesday.

Previously, FIFA had only published a 42-page summary of his findings that was released by Hans-Joachim Eckert, a move that upset Garcia, who said the reduced document misrepresented his work.

Garcia said he lost confidence in the independence of FIFA's ethics committee after the body failed to release the whole report, and resigned.

While Bild concluded that there was no proof the World Cups were bought, its summary does say the Garcia report includes details of a two million Swiss franc ($2m) payment into the account of the 10-year-old daughter of a FIFA official.

The tabloid also said it will explain the role that the leadership of the Qatari Aspire Academy played in manipulating FIFA officials with voting rights. It said three FIFA executive committee members travelled to Rio in a private Qatari FA plane in late 2010, just days prior to the vote that saw Qatar awarded the 2022 World Cup.

Rossberg said it would "be naive to believe that people like Garcia or [then deputy chairman of the investigatory chamber of FIFA ethics committee Cornel] Borbely could have been able to find definite proof."

However, he added that "especially with Qatar there are many strong indicators which basically don't allow for another conclusion. It's a genre picture about greed, corruption and cover-ups."