The financial details were not disclosed by either club, but British media reported that the deal was worth around 15 million euros plus three million euros in add-ons.
The Brazil international, capped 10 times, joined Spurs in 2021 from Spanish side Barcelona. He also had spells at Brazil's Atletico Mineiro, having started his youth career at Ponte Preta.
Emerson, who made 101 appearances for Spurs across all competitions, will wear the number 22 shirt at Milan.
