Great question — answering as the UphillTech team:
Laws of The Game; Law 11 - Offside; 1. Offside Position state that: A player is in an offside position if: ... any part of the head, body or feet is nearer to the opponents’ goal line than both the ball and the second-last opponent . It's obvious that Ronaldo was nearer to the goal line than the the second-last opponent (the guy in the red shirt: Mats Hummels). Now the dubious part is whether Ronaldo was nearer to the goal line than the ball . The answer is yes, he was , hence, he was in the offside position . Why? Because the offside-line in the picture you use is not quite parallel to the goal line, but look at another picture from goal.com , Ronaldo's head was closer to the goal line...
Full answer by gdrt: https://sports.stackexchange.com/a/15969 (CC BY-SA 3.0).
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