The 24-year-old, who is currently representing Brazil at the Confederations Cup, is one of Spurs' top targets as they look to boost their squad.
Reports suggest that Spurs have met the release clause of £17m, although Paulinho has revealed that he will decide on the offer with his family after the Confederations Cup.
"There is an official offer from Tottenham to Corinthinans but, as I did when there was an Inter Milan offer, I'll sit and decide with my family before I make any decision," Paulinho told reporters.
"And I will only do it after the Confederations Cup because it's hard to deal with all these things."
Paulinho helped Corinthians to the FIFA Club World Cup and Copa Libertadores titles last year.