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Merge no SQL Server


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Pessoal, no Oracle existe o "DUAL", eu preciso passar o seguinte merge para SQL SERVER:

MERGE INTO TESHISTORICOS USING DUAL
ON (Empresa = '01'
AND CodHistorico = 90000 )
WHEN
   NOT MATCHED
THEN
   INSERT INTO
      TesHistoricos (Empresa, CodHistorico, DscHistorico, IdDebCred, IdConciliacaoAutom, IdDocumento, IdContabilizacao, IdAtivo, IdContabilizar)
   VALUES
      (
         '01', 90000, 'STR0007 - Transferencia de IF para conta cliente', 'D', 'S', 'O', 'A', 'S', 'S'
      )
;
WHEN
   MATCHED
THEN
   UPDATE
      TESHISTORICOS
   SET
      DSCHISTORICO = 'STR0007 - Transferencia de IF para conta cliente', IDDEBCRED = 'D'
   WHERE
      EMPRESA = 01
      AND CODHISTORICO = 90000;

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