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just being in front of the last defender doesn't necessarily make a player offside. they need to be interfering with play in some way too. There's endless debates about what qualifies as interfering with play, hence lots of dubious referee decisions. There's loads of even weirder rules now, involving things like 'phases of play', which has made the off-side role even more esoteric than it was before. I read an interview with a player recently who said even he wasn't completely sure what qualified as off-side now.
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