DUBLIN – Smurfit Kappa is in discussions to merge with U.S. rival WestRock, in a tie-up of two of the world’s largest paper and packaging producers. The combined entity would be named Smurfit WestRock and domiciled in Ireland with its global headquarters in Dublin, Smurfit said in a statement. It would be listed on the New York Stock Exchange. …Smurfit, which operates in 22 European countries and 13 in South, Central and North America, is Europe’s largest paper and packaging producer. WestRock is the second largest packaging company in the U.S. At current market prices, the combined market capital of the two firms would be around $19 billion. They had combined revenue of $34 billion in the 12 months to the end of June. …The combined entity, which would have around 100,000 employees. …The merger would be effected though an Irish scheme of arrangement involving Smurfit Kappa and a merger of a subsidiary with WestRock, Smurfit said.