A year after leaving Fulham for Bayern, Palhinha is set to return to London with Spurs.
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The Portugal international has agreed personal terms with Spurs.
And BBC Sport says talks between the two clubs are now at an advanced stage, with Tottenham taking Palhinha on a season-long loan with an option to buy for €30m.
Palhinha is expected in London this weekend for a Tottenham medical and to sign forms. His contract with Bayern runs to 2028.
