oblak

So a lot of people have been asking about Jan Oblak, his buyout clause with Atletico Madrid and the likelihood of Liverpool bringing the player to Anfield. Allow me to shed some light on the situation.
Oblak is under contract to Atletico Madrid until June '21 and his buyout clause is reported to be 100m euros (£88.4m). The buyout clause cannot be triggered by the buying club; only the player can trigger the clause (this means the buying club would transfer funds to the player).
Up until two years ago, simply transferring the funds to the player from a buying club was subject to income tax but a change in Spanish tax rules two years ago made such transactions essentially tax-free.
The key thing to note is that the ENTIRE sum would need to be deposited by LFC to Oblak, in this specific example. Furthermore, depending upon how acrimonious the situation was to become, there would be the possibility of IVA (the Spanish equivalent of VAT) becoming applicable.
As explained by @FootballLaw on my most recent Money Talks podcast for @AnfieldIndexPro, transfer fees are normally paid in three installments. Therefore, in simple terms, putting down £88.4m as a single payment would be the equivalent first installment on £265m for normal deals.
Does the club have that kind of money available? Yes, but it would then severely compromise other transfer plans. I estimate LFC saw an increase in revenue of circa £90m between 16/17 (£364m turnover) and 17/18 (est. £450m turnover).
That increase in revenue as a sum could in itself feasibly trigger the release clause, however the club may have an assortment of other commitments planned to be paid for from that money (e.g. increasing payments towards Main Stand borrowing, Kirkby redevelopment, other deals).
Furthermore, the club already has installments to pay for on recruits from recent seasons (in 16/17 the club parted with £97m to pay installments on existing deals), though money from the Coutinho sale will help offset those commitments this summer.
The key point to consider is whether Liverpool would prefer to part with £88m for a single player (and a goalkeeper, at that) or use that money to finance several deals which accumulate to far greater value but are paid for over several years.
Could Liverpool, alternatively, take out a loan to trigger the clause and repay it over several years? I'm not aware of anything that could prohibit such an action but it would arguably be financially irresponsible and contrary to how FSG operate.

Another option would be for the club to try and negotiate a deal with Atleti that wouldn't involve making a single lump sum payment to activate the buyout clause. The chances of Atleti agreeing to such a deal are extremely unlikely.
It's also worth noting that journalists close to the club have stressed on several occasions about the lack of appetite to match Roma's reportedly lower asking price for Alisson.
Given all of the above financial (and non-financial) factors, it is highly unlikely Liverpool will make a move for Oblak. Is the club financially in a position to trigger the clause? At a stretch, absolutely, but it would have to make too many compromises to make it worthwhile.