The Portuguese coach has been linked with taking over at the French champions this summer.
Despite his relationship with the PSG hierarchy, Villas-Boas is clear that he wants to stay at White Hart Lane.
"I have had a friendship for some time with the president of PSG," he told A Bola. "He is a friend, we speak regularly, but my commitment is with Tottenham.
"It was the club that allowed me to return to the Premier League and I feel good there."
Tottenham begin the new Premier League campaign at Crystal Palace on August 17.