Deals

Johnson Controls Merges With Tyco in Tax-Lowering Maneuver

  • Another inversion moves U.S. company's tax address to Ireland
  • JCI will continue with spinoff of automotive-seating unit

Why Johnson Controls Combining With Tyco Makes Sense

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Johnson Controls Inc., already exiting the auto-industry’s supply chain after decades as a key player, is now seeking to shed its U.S. corporate citizenship in a multibillion-dollar tie-up with Tyco International Plc.

The deal, announced early Monday, marks the latest attempt by a historic U.S. company to reduce its tax bill through a so-called inversion, a maneuver that allows U.S. corporations to acquire foreign-domiciled companies and shift their legal address to reduce their tax rates.