I regularly tape two 120's together to form a 220. It can be a little tricky sometimes and take some time, but the key is to keep cool and not to rush. I use the existing tape at the end of the first film. First, I put the first film normally on the reel, leaving about two inches of the film available. Then I remove the backing paper but leave the tape on the film. Then, I take the next film and carefully "drag" it along the first film (make sure the films are not at an angle) until it hits the tape. Then, you have to carefully feel that the ends of the films are straight to each other (not at an angle) and without an offset. It's easiest to feel that there are no gaps on either edge of the film, or at least the gap is equal. When the joint feels good and even, press the tape firmly to the film, then continue feeding to the reel. If it doesn't go smoothly, start over.
Sound pretty difficult but it's not rocket science, more like a process of trial and error! If there is an angle of just a degree or two or an offset of 0.5 mm or so, it won't cause problems; but if the films are just randomly taped together, it won't work unless you are very lucky.
Usually, it goes pretty straightforward, but sometimes I have to redo it a few times. In those cases, it's most important to keep your cool. Contrary to APUG legends, this is not any more risky than developing film altogether. You can ruin even a single roll if you push it violently on a reel when it is not running smoothly for any reason. This is the key point; it just has to go smoothly, then it will work.