Willian is available on a free after failing to agree terms on a new contract with Chelsea, where he has spent the past seven years of his career.
However, Joorabchian has played down suggestions that his client has already agreed to reunite with Jose Mourinho at Tottenham.
"Willian wanted to sign a three-year contract and then see where his career takes him," he told Sky Sports News. "Chelsea's policy only allows two, so that's where the sticking block was.
"Chelsea have a policy, which we respect and understand, but Willian has a career and he has ambition. He wants to finish his playing career at a very high level.
"At the moment, he's a Chelsea player. He has a contract with Chelsea until the season is over, so I think it is disrespectful to talk about him moving to other clubs.
"We have not spoken to Tottenham, or any other club, at the moment."
Willian has five goals and five assists in 28 Premier League appearances this season.