Computer Associates International, a US software provider whose database and development environment technology is forming the core of the Revenue Commissioners' new Integrated Taxation Processing System, has announced it has made a $9 billion (£6.5 billion) offer for US consulting group Computer Sciences.

A CA statement said Computer Science's shareholders would be offered $108 in cash for each share of common stock. The combined company would employ more than 50,000 professionals and achieve a turnover of approximately $11 billion, according to CA.