The 24-year-old has penned a five-year contract with the Premier League side, who moved to offset Kyle Walker's £50m departure to Manchester City earlier in the summer.
Aurier scored five goals and provided 15 assists in 81 appearances for PSG, having initially joined the Ligue One giants on loan from Toulouse in 2014.
He is Spurs' fourth summer signing, after the arrivals of defender Juan Foyth, goalkeeper Paulo Gazzaniga and centre-back Davinson Sanchez for a club record £42m.