Liverpool and Chelsea may be the Premier League sides with the most recent Champions League titles, but neither are guaranteed progression to this season's knockout phase ahead of the final group stage match.
Teams can not be drawn against those in their current group, or from their own domestic competition.
"Our target is to win every game and on Tuesday we have a final, it's like the knockout stage already for us", Chelsea captain Cesar Azpilcueta said.
The Champions League Round of 16 draw will take place on Monday (December 16), at 11am United Kingdom time.
When is the draw and where can I watch it live?
Paris Saint-Germain look like they mean business this season and, after ensuring their place in the next round with a 2-2 comeback draw away at Real Madrid, capped off their Group A campaign in style with a 5-0 thrashing of lowly Galatasaray.
Teams can not be drawn against sides they already played in the group stage, or against sides from the same national association.
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"Professional club football is not a private business for a few where only the size of the pockets determines who is welcome", the organisation said in a statement in response to the Super League reports.
Spurs' potential last 16 opponents: Valencia, RB Leipzig, Barcelona, Juventus and PSG.
Leverkusen will now play in the Europa League.
Manchester City are favourites to win the Champions League because they will prioritise success in Europe this season, says Juventus head coach Maurizio Sarri.
Atletico Madrid vs. Lokomotiv Moscow, 3 p.m.
The 27-year-old would start each of the club's six group fixtures, scoring vital goals in both fixtures against Red Bull Salzburg, the last of which was a frankly ridiculous finish from the narrowest of angles as Jurgen Klopp's side secured qualification on Tuesday night.
Dinamo needed to beat English champions City to progress, but despite taking an early lead through Dani Olmo, were sent packing by a Gabriel Jesus hat-trick before teenage midfielder Phil Foden wrapped a 4-1 win for Pep Guardiola's side.