LONDON (Reuters) - Britain will promise on Wednesday to set up an agreement with developing countries to combat tax evasion by the end of the year, a finance ministry spokesman said on Tuesday.

The proposal would provide a framework for developing countries, predominantly in Africa, to share information on possible tax evasion with Britain and each other without having to set up a series of bilateral agreements.

"The UK will commit to finalise a multilateral tax information exchange agreement by the end of the year with a variety of developing countries and will urge other developed nations to follow our lead," the spokesman said.

Multilateral tax information exchange agreements already operate between the developed countries in the European Union.

The financial secretary to the Treasury, Stephen Timms, will promote the idea at a meeting of the Organisation for Economic Cooperation and Development in Paris on Wednesday, and will urge the OECD to consult on new rules on how multinational companies report earnings from developing countries.

Britain wants multinationals that operate in developing economies to provide country-by-country breakdowns of profits and revenue -- rather than the regional breakdowns that are common at present -- to make it easier for officials to see where tax is due.

Britain will also provide technical assistance to tax authorities in developing countries, to help make them more reliant on their own resources rather than overseas aid, the finance ministry added.