Big-spending PSG were thought to have made Villas-Boas one of their top targets to replace Real Madrid-bound Carlo Ancelotti at the Parc des Princes.
Villas-Boas, who took charge at White Hart Lane last summer, admits he is a close friend of PSG president Nasser Al Khelaifi, but told the Portuguese press he remains committed to Tottenham
"I have had a friendship for some time with the president of PSG," Villas-Boas is quoted by A Bola. "He is a friend and 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."
Former France coach Laurent Blanc is the overwhelming favourite to replace Ancelotti at PSG with the ex-Manchester United defender set for talks this week with the capital club.