Spurs are in the Italian city of Udine for the match featuring the Champions League and Europa League winners.
The Mali international defender has been left out of the squad for persistent lateness, explained head coach Thomas Frank.
"Bissouma isn't here because of disciplinary reasons. He has been late several times, the latest one too many," explained the Tottenham manager.
"We need to give love and have demands but there have to be consequences. There's a been a consequence, we will follow it up when we get home and park it for now."
Looking ahead to the game against PSG, Frank added: "I am a big believer of principles and structures in the team, offensively and defensively.
"I want to have clear structure in phase one and two when we are building up. We want to control the game and in phase three, we want to score.
"For the club, me and everyone involved at Tottenham, it's a massive game. It's a great challenge and an even bigger opportunity.
"The way my brain works, I see opportunities instead of pressure. We will definitely embrace it and give it everything."