The 26-year-old midfielder moved to White Hart Lane from Corinthians in his homeland Brazil two years ago for around £17m – one of several new arrivals at the club with the money generated from the sale of Gareth Bale to Real Madrid.
Paulinho’s fee was a club record at the time, since surpassed by Erik Lamela, but after impressing in his first few months he failed to kick on and in particular figured little following the departure of Andre Villas-Boas in December 2013.
The Brazilian was unable to command a regular place under Tim Sherwood, who replaced Villas-Boas and under Maurico Pochettino last season made just three starts in the Premier League.
Now he will move to Asia to be reunited with Luis Felipe Scolari, who is in charge of Guangzhou and selected him for Brazil’s squad at the 2013 Confederations Cup.
Paulinho’s move will go through officially later this week and he will link up with his new club on a four-year contract on Thursday – ending a two-year spell in north London where he scored 10 goals in 67 appearances for the club.