system -- 4.2 Competent taxation system -- 4.2.1 Merger within a consolidated business group -- 4.2.2 Merger as a joint … system -- 4.3.1.1 Handling of the merged company X -- 4.3.1.2 Handling of merging company Y -- 4.3.1.3 Handling of company X … stockholders -- 4.3.2 Numerical example of the competent taxation system -- 4.3.2.1 Handling of merged company X -- 4 …