A chip includes a dielectric layer having a top surface and a bottom surface, a first semiconductor layer overlying and bonded to the top surface of the dielectric layer, and a first Metal Oxide-Semiconductor (MOS) transistor of a first conductivity type. The first MOS transistor includes a first gate dielectric overlying and contacting the first semiconductor layer, and a first gate electrode overlying the first gate dielectric. A second semiconductor layer is underlying and bonded to the bottom surface of the dielectric layer. A second MOS transistor of a second conductivity type opposite to the first conductivity type includes a second gate dielectric underlying and contacting the second semiconductor layer, and a second gate electrode underlying the second gate dielectric.