In simple terms.
Spurs want player
Player is under contract at west brom
Spurs bid lower than he's valued by club
West Brom don't want to sell him....
The end 
It really is that simple.
I dont get what Spurs have got too be angry about, he is OUR player we dont want to sell and even if we will accept a bid they never matched what we wanted or how we wanted to be paid.
If they had met all of our stipulations they would have the player.
The only people who should be angry is us as a club, we never encouraged any offers, infact we openly said we will not be selling him this summer. turning down 2-3 bids was proof that we were not interested in selling.
I would say what Spurs have done all summer is pretty much tapped up Berahino, if they did bid at the last minute then surely they already had a deal agreed with the agent and the player but without permission to speak to the player from us then they have done so illegally.
Spurs have done it to other clubs aswell, Southampton last year and this year and us so they have history of it.
Yes payments are structured but we didnt accept the bid no matter how structured it was, what is the issue Spurs have other than throwing their toys out of the pram because the last 2-3 years transfer business for them has made them out to be small time and not able to bully clubs like they probably could 5-10 years ago
