diff --git a/addons/hr/models/res_users.py b/addons/hr/models/res_users.py
index a00e9b1d134..d4fe54e74e2 100644
--- a/addons/hr/models/res_users.py
+++ b/addons/hr/models/res_users.py
@@ -198,13 +198,7 @@ class User(models.Model):
             user.employee_id = self.env['hr.employee'].search([('id', 'in', user.employee_ids.ids), ('company_id', '=', self.env.company.id)], limit=1)
 
     def _search_company_employee(self, operator, value):
-        employees = self.env['hr.employee'].search([
-            ('name', operator, value),
-            '|',
-            ('company_id', '=', self.env.company.id),
-            ('company_id', '=', False)
-        ], order='company_id ASC')
-        return [('id', 'in', employees.mapped('user_id').ids)]
+        return [('employee_ids', operator, value)]
 
     def action_create_employee(self):
         self.ensure_one()
diff --git a/addons/test_mail/tests/test_performance.py b/addons/test_mail/tests/test_performance.py
index 078f8778799..1ffea697f4a 100644
--- a/addons/test_mail/tests/test_performance.py
+++ b/addons/test_mail/tests/test_performance.py
@@ -231,7 +231,7 @@ class TestMailAPIPerformance(BaseMailPerformance):
             #voip module read activity_type during create leading to one less query in enterprise on action_feedback
             category = activity.activity_type_id.category
 
-        with self.assertQueryCount(__system__=18, emp=22):
+        with self.assertQueryCount(__system__=16, emp=20):
             activity.action_feedback(feedback='Zizisse Done !')
 
     @users('__system__', 'emp')
@@ -248,7 +248,7 @@ class TestMailAPIPerformance(BaseMailPerformance):
 
         record.write({'name': 'Dupe write'})
 
-        with self.assertQueryCount(__system__=19, emp=22):
+        with self.assertQueryCount(__system__=17, emp=20):
             record.action_close('Dupe feedback')
 
         self.assertEqual(record.activity_ids, self.env['mail.activity'])
@@ -290,7 +290,7 @@ class TestMailAPIPerformance(BaseMailPerformance):
             }).create({})
             composer.onchange_template_id_wrapper()
 
-        with self.assertQueryCount(__system__=39, emp=42):
+        with self.assertQueryCount(__system__=37, emp=40):
             composer.send_mail()
 
         # remove created partner to ensure tests are the same each run
@@ -302,7 +302,7 @@ class TestMailAPIPerformance(BaseMailPerformance):
     def test_message_assignation_email(self):
         self.user_test.write({'notification_type': 'email'})
         record = self.env['mail.test.track'].create({'name': 'Test'})
-        with self.assertQueryCount(__system__=39, emp=40):
+        with self.assertQueryCount(__system__=37, emp=38):
             record.write({
                 'user_id': self.user_test.id,
             })
@@ -355,7 +355,7 @@ class TestMailAPIPerformance(BaseMailPerformance):
     def test_message_post_one_email_notification(self):
         record = self.env['mail.test.simple'].create({'name': 'Test'})
 
-        with self.assertQueryCount(__system__=32, emp=33):
+        with self.assertQueryCount(__system__=30, emp=31):
             record.message_post(
                 body='<p>Test Post Performances with an email ping</p>',
                 partner_ids=self.customer.ids,
@@ -494,7 +494,7 @@ class TestMailComplexPerformance(BaseMailPerformance):
         self.container.message_subscribe(self.user_portal.partner_id.ids)
         record = self.container.with_user(self.env.user)
 
-        with self.assertQueryCount(__system__=68, emp=69):
+        with self.assertQueryCount(__system__=63, emp=64):
             record.message_post(
                 body='<p>Test Post Performances</p>',
                 message_type='comment',
@@ -511,7 +511,7 @@ class TestMailComplexPerformance(BaseMailPerformance):
         record = self.container.with_user(self.env.user)
         template_id = self.env.ref('test_mail.mail_test_container_tpl').id
 
-        with self.assertQueryCount(__system__=78, emp=80):
+        with self.assertQueryCount(__system__=73, emp=75):
             record.message_post_with_template(template_id, message_type='comment', composition_mode='comment')
 
         self.assertEqual(record.message_ids[0].body, '<p>Adding stuff on %s</p>' % record.name)
@@ -582,7 +582,7 @@ class TestMailComplexPerformance(BaseMailPerformance):
         })
         rec1 = rec.with_context(active_test=False)      # to see inactive records
         self.assertEqual(rec1.message_partner_ids, self.partners | self.env.user.partner_id)
-        with self.assertQueryCount(__system__=39, emp=40):
+        with self.assertQueryCount(__system__=37, emp=38):
             rec.write({'user_id': self.user_portal.id})
         self.assertEqual(rec1.message_partner_ids, self.partners | self.env.user.partner_id | self.user_portal.partner_id)
         # write tracking message
@@ -602,7 +602,7 @@ class TestMailComplexPerformance(BaseMailPerformance):
         customer_id = self.customer.id
         user_id = self.user_portal.id
 
-        with self.assertQueryCount(__system__=116, emp=117):
+        with self.assertQueryCount(__system__=109, emp=110):
             rec = self.env['mail.test.ticket'].create({
                 'name': 'Test',
                 'container_id': container_id,
@@ -631,7 +631,7 @@ class TestMailComplexPerformance(BaseMailPerformance):
         rec1 = rec.with_context(active_test=False)      # to see inactive records
         self.assertEqual(rec1.message_partner_ids, self.user_portal.partner_id | self.env.user.partner_id)
         self.assertEqual(len(rec1.message_ids), 1)
-        with self.assertQueryCount(__system__=82, emp=82):
+        with self.assertQueryCount(__system__=77, emp=77):
             rec.write({
                 'name': 'Test2',
                 'container_id': self.container.id,
@@ -668,7 +668,7 @@ class TestMailComplexPerformance(BaseMailPerformance):
         rec1 = rec.with_context(active_test=False)      # to see inactive records
         self.assertEqual(rec1.message_partner_ids, self.user_portal.partner_id | self.env.user.partner_id)
 
-        with self.assertQueryCount(__system__=90, emp=90):
+        with self.assertQueryCount(__system__=85, emp=85):
             rec.write({
                 'name': 'Test2',
                 'container_id': container_id,
@@ -701,7 +701,7 @@ class TestMailComplexPerformance(BaseMailPerformance):
         rec1 = rec.with_context(active_test=False)      # to see inactive records
         self.assertEqual(rec1.message_partner_ids, self.partners | self.env.user.partner_id | self.user_portal.partner_id)
 
-        with self.assertQueryCount(__system__=32, emp=33):
+        with self.assertQueryCount(__system__=29, emp=30):
             rec.write({
                 'name': 'Test2',
                 'customer_id': customer_id,
@@ -951,7 +951,7 @@ class TestMailHeavyPerformancePost(BaseMailPerformance):
         ]
         self.attachements = self.env['ir.attachment'].with_user(self.env.user).create(self.vals)
         attachement_ids = self.attachements.ids
-        with self.assertQueryCount(emp=85):
+        with self.assertQueryCount(emp=81):
             self.cr.sql_log = self.warm and self.cr.sql_log_count
             record.with_context({}).message_post(
                 body='<p>Test body <img src="cid:cid1"> <img src="cid:cid2"></p>',
diff --git a/addons/test_mail_full/tests/test_sms_performance.py b/addons/test_mail_full/tests/test_sms_performance.py
index 42b6763e30c..8acdf795b6a 100644
--- a/addons/test_mail_full/tests/test_sms_performance.py
+++ b/addons/test_mail_full/tests/test_sms_performance.py
@@ -51,7 +51,7 @@ class TestSMSPerformance(BaseMailPerformance, sms_common.SMSCase):
     def test_message_sms_record_1_partner(self):
         record = self.test_record.with_user(self.env.user)
         pids = self.customer.ids
-        with self.mockSMSGateway(), self.assertQueryCount(employee=25):  # test_mail_enterprise: 25
+        with self.mockSMSGateway(), self.assertQueryCount(employee=23):  # test_mail_enterprise: 25
             messages = record._message_sms(
                 body='Performance Test',
                 partner_ids=pids,
@@ -66,7 +66,7 @@ class TestSMSPerformance(BaseMailPerformance, sms_common.SMSCase):
     def test_message_sms_record_10_partners(self):
         record = self.test_record.with_user(self.env.user)
         pids = self.partners.ids
-        with self.mockSMSGateway(), self.assertQueryCount(employee=43):  # test_mail_enterprise: 43
+        with self.mockSMSGateway(), self.assertQueryCount(employee=41):  # test_mail_enterprise: 43
             messages = record._message_sms(
                 body='Performance Test',
                 partner_ids=pids,
@@ -80,7 +80,7 @@ class TestSMSPerformance(BaseMailPerformance, sms_common.SMSCase):
     @warmup
     def test_message_sms_record_default(self):
         record = self.test_record.with_user(self.env.user)
-        with self.mockSMSGateway(), self.assertQueryCount(employee=28):  # test_mail_enterprise: 28
+        with self.mockSMSGateway(), self.assertQueryCount(employee=26):  # test_mail_enterprise: 28
             messages = record._message_sms(
                 body='Performance Test',
             )
diff --git a/addons/test_mass_mailing/tests/test_performance.py b/addons/test_mass_mailing/tests/test_performance.py
index b6d784f1723..5ae91d52aa6 100644
--- a/addons/test_mass_mailing/tests/test_performance.py
+++ b/addons/test_mass_mailing/tests/test_performance.py
@@ -51,7 +51,7 @@ class TestMassMailPerformance(TestMassMailPerformanceBase):
         })
 
         # runbot needs +50 compared to local
-        with self.assertQueryCount(__system__=1914, marketing=1915):
+        with self.assertQueryCount(__system__=1714, marketing=1715):
             mailing.action_send_mail()
 
         self.assertEqual(mailing.sent, 50)
@@ -91,7 +91,7 @@ class TestMassMailBlPerformance(TestMassMailPerformanceBase):
         })
 
         # runbot needs +62 compared to local
-        with self.assertQueryCount(__system__=2241, marketing=2242):
+        with self.assertQueryCount(__system__=1993, marketing=1994):
             mailing.action_send_mail()
 
         self.assertEqual(mailing.sent, 50)
diff --git a/odoo/addons/base/tests/test_expression.py b/odoo/addons/base/tests/test_expression.py
index 4e1c6197b10..9cacf15ac5b 100644
--- a/odoo/addons/base/tests/test_expression.py
+++ b/odoo/addons/base/tests/test_expression.py
@@ -1130,14 +1130,14 @@ class TestMany2one(TransactionCase):
             self.Partner.search([('company_id', '=', self.company.id)])
 
         with self.assertQueries(['''
-            SELECT "res_company".id
-            FROM "res_company"
-            WHERE ("res_company"."name"::text LIKE %s)
-            ORDER BY "res_company"."id"
-        ''', '''
             SELECT "res_partner".id
             FROM "res_partner"
-            WHERE ("res_partner"."company_id" IN (%s))
+            WHERE ("res_partner"."company_id" IN (
+                SELECT "res_company".id
+                FROM "res_company"
+                WHERE ("res_company"."name"::text like %s)
+                ORDER BY "res_company"."id"
+            ))
             ORDER BY "res_partner"."display_name"
         ''']):
             self.Partner.search([('company_id.name', 'like', self.company.name)])
@@ -1145,35 +1145,35 @@ class TestMany2one(TransactionCase):
         with self.assertQueries(['''
             SELECT "res_partner".id
             FROM "res_partner"
-            WHERE ("res_partner"."name"::text LIKE %s)
-            ORDER BY "res_partner"."id"
-        ''', '''
-            SELECT "res_company".id
-            FROM "res_company"
-            WHERE ("res_company"."partner_id" IN (%s))
-            ORDER BY "res_company"."id"
-        ''', '''
-            SELECT "res_partner".id
-            FROM "res_partner"
-            WHERE ("res_partner"."company_id" IN (%s))
+            WHERE ("res_partner"."company_id" IN (
+                SELECT "res_company".id
+                FROM "res_company"
+                WHERE ("res_company"."partner_id" IN (
+                    SELECT "res_partner".id
+                    FROM "res_partner"
+                    WHERE ("res_partner"."name"::text LIKE %s)
+                    ORDER BY "res_partner"."id"
+                ))
+                ORDER BY "res_company"."id"
+            ))
             ORDER BY "res_partner"."display_name"
         ''']):
             self.Partner.search([('company_id.partner_id.name', 'like', self.company.name)])
 
         with self.assertQueries(['''
-            SELECT "res_country".id
-            FROM "res_country"
-            WHERE ("res_country"."code"::text LIKE %s)
-            ORDER BY "res_country"."id"
-        ''', '''
-            SELECT "res_company".id
-            FROM "res_company"
-            WHERE ("res_company"."name"::text LIKE %s)
-            ORDER BY "res_company"."id"
-        ''', '''
             SELECT "res_partner".id
             FROM "res_partner"
-            WHERE (("res_partner"."company_id" IN (%s)) OR ("res_partner"."country_id" IN (%s)))
+            WHERE (("res_partner"."company_id" IN (
+                SELECT "res_company".id
+                FROM "res_company"
+                WHERE ("res_company"."name"::text LIKE %s)
+                ORDER BY "res_company"."id"
+            )) OR ("res_partner"."country_id" IN (
+                SELECT "res_country".id
+                FROM "res_country"
+                WHERE ("res_country"."code"::text LIKE %s)
+                ORDER BY "res_country"."id"
+            )))
             ORDER BY "res_partner"."display_name"
         ''']):
             self.Partner.search([
@@ -1182,6 +1182,23 @@ class TestMany2one(TransactionCase):
                 ('country_id.code', 'like', 'BE'),
             ])
 
+    def test_explicit_subquery(self):
+        self.Partner.search([('company_id.name', 'like', self.company.name)])
+
+        with self.assertQueries(['''
+            SELECT "res_partner".id
+            FROM "res_partner"
+            WHERE ("res_partner"."company_id" IN (
+                SELECT "res_company".id
+                FROM "res_company"
+                WHERE ("res_company"."name"::text like %s)
+                ORDER BY "res_company"."id"
+            ))
+            ORDER BY "res_partner"."display_name"
+        ''']):
+            company_ids = self.company._search([('name', 'like', self.company.name)], order='id')
+            self.Partner.search([('company_id', 'in', company_ids)])
+
     def test_autojoin(self):
         # auto_join on the first many2one
         self.patch(self.Partner._fields['company_id'], 'auto_join', True)
@@ -1199,16 +1216,16 @@ class TestMany2one(TransactionCase):
             self.Partner.search([('company_id.name', 'like', self.company.name)])
 
         with self.assertQueries(['''
-            SELECT "res_partner".id
-            FROM "res_partner"
-            WHERE ("res_partner"."name"::text LIKE %s)
-            ORDER BY "res_partner"."id"
-        ''', '''
             SELECT "res_partner".id
             FROM "res_partner"
             LEFT JOIN "res_company" AS "res_partner__company_id" ON
                 ("res_partner"."company_id" = "res_partner__company_id"."id")
-            WHERE ("res_partner__company_id"."partner_id" IN (%s))
+            WHERE ("res_partner__company_id"."partner_id" IN (
+                SELECT "res_partner".id
+                FROM "res_partner"
+                WHERE ("res_partner"."name"::text LIKE %s)
+                ORDER BY "res_partner"."id"
+            ))
             ORDER BY "res_partner"."display_name"
         ''']):
             self.Partner.search([('company_id.partner_id.name', 'like', self.company.name)])
@@ -1219,16 +1236,16 @@ class TestMany2one(TransactionCase):
         self.Partner.search([('company_id.partner_id.name', 'like', self.company.name)])
 
         with self.assertQueries(['''
-            SELECT "res_company".id
-            FROM "res_company"
-            LEFT JOIN "res_partner" AS "res_company__partner_id" ON
-                ("res_company"."partner_id" = "res_company__partner_id"."id")
-            WHERE ("res_company__partner_id"."name"::text LIKE %s)
-            ORDER BY "res_company"."id"
-        ''', '''
             SELECT "res_partner".id
             FROM "res_partner"
-            WHERE ("res_partner"."company_id" IN (%s))
+            WHERE ("res_partner"."company_id" IN (
+                SELECT "res_company".id
+                FROM "res_company"
+                LEFT JOIN "res_partner" AS "res_company__partner_id" ON
+                    ("res_company"."partner_id" = "res_company__partner_id"."id")
+                WHERE ("res_company__partner_id"."name"::text LIKE %s)
+                ORDER BY "res_company"."id"
+            ))
             ORDER BY "res_partner"."display_name"
         ''']):
             self.Partner.search([('company_id.partner_id.name', 'like', self.company.name)])
@@ -1280,14 +1297,14 @@ class TestMany2one(TransactionCase):
         self.Partner.search([('company_id', 'like', self.company.name)])
 
         with self.assertQueries(['''
-            SELECT "res_company".id
-            FROM "res_company"
-            WHERE ("res_company"."name"::text LIKE %s)
-            ORDER BY "res_company"."sequence", "res_company"."name"
-        ''', '''
             SELECT "res_partner".id
             FROM "res_partner"
-            WHERE ("res_partner"."company_id" IN (%s))
+            WHERE ("res_partner"."company_id" IN (
+                SELECT "res_company".id
+                FROM "res_company"
+                WHERE ("res_company"."name"::text LIKE %s)
+                ORDER BY "res_company"."sequence", "res_company"."name"
+            ))
             ORDER BY "res_partner"."display_name"
         ''']):
             self.Partner.search([('company_id', 'like', self.company.name)])
@@ -1322,37 +1339,31 @@ class TestOne2many(TransactionCase):
             self.Partner.search([('bank_ids', 'in', self.partner.bank_ids.ids)])
 
         with self.assertQueries(['''
-            SELECT "res_partner_bank".id
-            FROM "res_partner_bank"
-            WHERE ("res_partner_bank"."sanitized_acc_number"::text LIKE %s)
-            ORDER BY "res_partner_bank"."id"
-        ''', '''
             SELECT "res_partner".id
             FROM "res_partner"
             WHERE ("res_partner"."id" IN (
-                SELECT "partner_id" FROM "res_partner_bank" WHERE "id" IN %s
+                SELECT "res_partner_bank"."partner_id"
+                FROM "res_partner_bank"
+                WHERE ("res_partner_bank"."sanitized_acc_number"::text LIKE %s)
+                ORDER BY "res_partner_bank"."id"
             ))
             ORDER BY "res_partner"."display_name"
         ''']):
             self.Partner.search([('bank_ids.sanitized_acc_number', 'like', '12')])
 
         with self.assertQueries(['''
-            SELECT "res_partner_bank".id
-            FROM "res_partner_bank"
-            WHERE ("res_partner_bank"."sanitized_acc_number"::text LIKE %s)
-            ORDER BY "res_partner_bank"."id"
-        ''', '''
             SELECT "res_partner".id
             FROM "res_partner"
             WHERE ("res_partner"."id" IN (
-                SELECT "partner_id" FROM "res_partner_bank" WHERE "id" IN %s
-            ))
-            ORDER BY "res_partner"."id"
-        ''', '''
-            SELECT "res_partner".id
-            FROM "res_partner"
-            WHERE ("res_partner"."id" IN (
-                SELECT "parent_id" FROM "res_partner" WHERE "id" IN %s
+                SELECT "res_partner"."parent_id"
+                FROM "res_partner"
+                WHERE ("res_partner"."id" IN (
+                    SELECT "res_partner_bank"."partner_id"
+                    FROM "res_partner_bank"
+                    WHERE ("res_partner_bank"."sanitized_acc_number"::text LIKE %s)
+                    ORDER BY "res_partner_bank"."id"
+                ))
+                ORDER BY "res_partner"."id"
             ))
             ORDER BY "res_partner"."display_name"
         ''']):
@@ -1482,15 +1493,13 @@ class TestOne2many(TransactionCase):
         self.Partner.search([('bank_ids', 'like', '12')])
 
         with self.assertQueries(['''
-            SELECT "res_partner_bank".id
-            FROM "res_partner_bank"
-            WHERE ("res_partner_bank"."sanitized_acc_number"::text LIKE %s)
-            ORDER BY "res_partner_bank"."sequence", "res_partner_bank"."id"
-        ''', '''
             SELECT "res_partner".id
             FROM "res_partner"
             WHERE ("res_partner"."id" IN (
-                SELECT "partner_id" FROM "res_partner_bank" WHERE "id" IN %s
+                SELECT "res_partner_bank"."partner_id"
+                FROM "res_partner_bank"
+                WHERE ("res_partner_bank"."sanitized_acc_number"::text LIKE %s)
+                ORDER BY "res_partner_bank"."sequence", "res_partner_bank"."id"
             ))
             ORDER BY "res_partner"."display_name"
         ''']):
@@ -1522,37 +1531,37 @@ class TestMany2many(TransactionCase):
             self.User.search([('groups_id', 'in', group.ids)], order='id')
 
         with self.assertQueries(['''
-            SELECT "res_groups".id
-            FROM "res_groups"
-            WHERE ("res_groups"."color" = %s)
-            ORDER BY "res_groups"."id"
-        ''', '''
             SELECT "res_users".id
             FROM "res_users"
             WHERE ("res_users"."id" IN (
-                SELECT "uid" FROM "res_groups_users_rel" WHERE "gid" IN %s
+                SELECT "uid" FROM "res_groups_users_rel" WHERE "gid" IN (
+                    SELECT "res_groups".id
+                    FROM "res_groups"
+                    WHERE ("res_groups"."color" = %s)
+                    ORDER BY "res_groups"."id"
+                )
             ))
             ORDER BY "res_users"."id"
         ''']):
             self.User.search([('groups_id.color', '=', group.color)], order='id')
 
         with self.assertQueries(['''
-            SELECT "ir_rule".id
-            FROM "ir_rule"
-            WHERE ("ir_rule"."name"::text LIKE %s)
-            ORDER BY "ir_rule"."id"
-        ''', '''
-            SELECT "res_groups".id
-            FROM "res_groups"
-            WHERE ("res_groups"."id" IN (
-                SELECT "group_id" FROM "rule_group_rel" WHERE "rule_group_id" IN %s
-            ))
-            ORDER BY "res_groups"."id"
-        ''', '''
             SELECT "res_users".id
             FROM "res_users"
             WHERE ("res_users"."id" IN (
-                SELECT "uid" FROM "res_groups_users_rel" WHERE "gid" IN %s
+                SELECT "uid" FROM "res_groups_users_rel" WHERE "gid" IN (
+                    SELECT "res_groups".id
+                    FROM "res_groups"
+                    WHERE ("res_groups"."id" IN (
+                        SELECT "group_id" FROM "rule_group_rel" WHERE "rule_group_id" IN (
+                            SELECT "ir_rule".id
+                            FROM "ir_rule"
+                            WHERE ("ir_rule"."name"::text LIKE %s)
+                            ORDER BY "ir_rule"."id"
+                        )
+                    ))
+                    ORDER BY "res_groups"."id"
+                )
             ))
             ORDER BY "res_users"."id"
         ''']):
@@ -1567,15 +1576,15 @@ class TestMany2many(TransactionCase):
         self.User.search([('company_ids', 'like', self.company.name)], order='id')
 
         with self.assertQueries(['''
-            SELECT "res_company".id
-            FROM "res_company"
-            WHERE ("res_company"."name"::text LIKE %s)
-            ORDER BY "res_company"."sequence", "res_company"."name"
-        ''', '''
             SELECT "res_users".id
             FROM "res_users"
             WHERE ("res_users"."id" IN (
-                SELECT "user_id" FROM "res_company_users_rel" WHERE "cid" IN %s
+                SELECT "user_id" FROM "res_company_users_rel" WHERE "cid" IN (
+                    SELECT "res_company".id
+                    FROM "res_company"
+                    WHERE ("res_company"."name"::text LIKE %s)
+                    ORDER BY "res_company"."sequence", "res_company"."name"
+                )
             ))
             ORDER BY "res_users"."id"
         ''']):
diff --git a/odoo/addons/test_performance/tests/test_performance.py b/odoo/addons/test_performance/tests/test_performance.py
index 1a34881707c..4e14f6f9f9a 100644
--- a/odoo/addons/test_performance/tests/test_performance.py
+++ b/odoo/addons/test_performance/tests/test_performance.py
@@ -136,12 +136,12 @@ class TestPerformance(SavepointCaseWithUserDemo):
 
         # delete N lines: O(1) queries
         rec1.invalidate_cache()
-        with self.assertQueryCount(__system__=16, demo=16):
+        with self.assertQueryCount(__system__=14, demo=14):
             rec1.write({'line_ids': [(2, line.id) for line in lines[0]]})
         self.assertEqual(rec1.line_ids, lines[1:])
 
         rec1.invalidate_cache()
-        with self.assertQueryCount(__system__=14, demo=14):
+        with self.assertQueryCount(__system__=12, demo=12):
             rec1.write({'line_ids': [(2, line.id) for line in lines[1:]]})
         self.assertFalse(rec1.line_ids)
         self.assertFalse(lines.exists())
@@ -151,12 +151,12 @@ class TestPerformance(SavepointCaseWithUserDemo):
 
         # unlink N lines: O(1) queries
         rec1.invalidate_cache()
-        with self.assertQueryCount(__system__=13, demo=13):
+        with self.assertQueryCount(__system__=11, demo=11):
             rec1.write({'line_ids': [(3, line.id) for line in lines[0]]})
         self.assertEqual(rec1.line_ids, lines[1:])
 
         rec1.invalidate_cache()
-        with self.assertQueryCount(__system__=14, demo=14):
+        with self.assertQueryCount(__system__=12, demo=12):
             rec1.write({'line_ids': [(3, line.id) for line in lines[1:]]})
         self.assertFalse(rec1.line_ids)
         self.assertFalse(lines.exists())
@@ -190,7 +190,7 @@ class TestPerformance(SavepointCaseWithUserDemo):
 
         # empty N lines in rec2: O(1) queries
         rec1.invalidate_cache()
-        with self.assertQueryCount(__system__=15, demo=15):
+        with self.assertQueryCount(__system__=13, demo=13):
             rec2.write({'line_ids': [(5,)]})
         self.assertFalse(rec2.line_ids)
 
@@ -262,12 +262,12 @@ class TestPerformance(SavepointCaseWithUserDemo):
 
         # delete N tags: O(1) queries
         rec1.invalidate_cache()
-        with self.assertQueryCount(__system__=10, demo=10):
+        with self.assertQueryCount(__system__=8, demo=8):
             rec1.write({'tag_ids': [(2, tag.id) for tag in tags[0]]})
         self.assertEqual(rec1.tag_ids, tags[1:])
 
         rec1.invalidate_cache()
-        with self.assertQueryCount(__system__=10, demo=10):
+        with self.assertQueryCount(__system__=8, demo=8):
             rec1.write({'tag_ids': [(2, tag.id) for tag in tags[1:]]})
         self.assertFalse(rec1.tag_ids)
         self.assertFalse(tags.exists())
diff --git a/odoo/models.py b/odoo/models.py
index 5eb58b7aad4..f7e54cd4750 100644
--- a/odoo/models.py
+++ b/odoo/models.py
@@ -4397,14 +4397,11 @@ Fields:
             res = self._cr.fetchone()
             return res[0]
 
-        order_by = self._generate_order_by(order, query)
-        from_clause, where_clause, where_clause_params = query.get_sql()
-        where_str = where_clause and (" WHERE %s" % where_clause) or ''
-        limit_str = limit and ' limit %d' % limit or ''
-        offset_str = offset and ' offset %d' % offset or ''
-        query_str = 'SELECT "%s".id FROM ' % self._table + from_clause + where_str + order_by + limit_str + offset_str
-        self._cr.execute(query_str, where_clause_params)
-        return [row[0] for row in self._cr.fetchall()]
+        query.order = self._generate_order_by(order, query).replace('ORDER BY ', '')
+        query.limit = limit
+        query.offset = offset
+
+        return query
 
     @api.returns(None, lambda value: value[0])
     def copy_data(self, default=None):
diff --git a/odoo/osv/expression.py b/odoo/osv/expression.py
index e5733164567..87208bba372 100644
--- a/odoo/osv/expression.py
+++ b/odoo/osv/expression.py
@@ -225,9 +225,9 @@ def is_false(model, domain):
             stack.append(+1)
         elif token == FALSE_LEAF:
             stack.append(-1)
-        elif token[1] == 'in' and not token[2]:
+        elif token[1] == 'in' and not (isinstance(token[2], Query) or token[2]):
             stack.append(-1)
-        elif token[1] == 'not in' and not token[2]:
+        elif token[1] == 'not in' and not (isinstance(token[2], Query) or token[2]):
             stack.append(+1)
         else:
             stack.append(0)
@@ -740,10 +740,14 @@ class expression(object):
                         ids2 = right
                     else:
                         ids2 = [right]
-                    if ids2 and inverse_is_int and domain:
+                    if inverse_is_int and domain:
                         ids2 = comodel._search([('id', 'in', ids2)] + domain, order='id')
 
-                    if ids2 and comodel._fields[field.inverse_name].store:
+                    if isinstance(ids2, Query) and comodel._fields[field.inverse_name].store:
+                        op1 = 'not inselect' if operator in NEGATIVE_TERM_OPERATORS else 'inselect'
+                        subquery, subparams = ids2.select('"%s"."%s"' % (comodel._table, field.inverse_name))
+                        push(('id', op1, (subquery, subparams)), model, alias, internal=True)
+                    elif ids2 and comodel._fields[field.inverse_name].store:
                         op1 = 'not inselect' if operator in NEGATIVE_TERM_OPERATORS else 'inselect'
                         subquery = 'SELECT "%s" FROM "%s" WHERE "id" IN %%s' % (field.inverse_name, comodel._table)
                         subparams = [tuple(ids2)]
@@ -801,11 +805,18 @@ class expression(object):
                     else:
                         ids2 = [right]
 
-                    # rewrite condition in terms of ids2
-                    subop = 'not inselect' if operator in NEGATIVE_TERM_OPERATORS else 'inselect'
-                    subquery = 'SELECT "%s" FROM "%s" WHERE "%s" IN %%s' % (rel_id1, rel_table, rel_id2)
-                    ids2 = tuple(it for it in ids2 if it) or (None,)
-                    push(('id', subop, (subquery, [ids2])), model, alias, internal=True)
+                    if isinstance(ids2, Query):
+                        # rewrite condition in terms of ids2
+                        subop = 'not inselect' if operator in NEGATIVE_TERM_OPERATORS else 'inselect'
+                        subquery, subparams = ids2.select()
+                        query = 'SELECT "%s" FROM "%s" WHERE "%s" IN (%s)' % (rel_id1, rel_table, rel_id2, subquery)
+                        push(('id', subop, (query, subparams)), model, alias, internal=True)
+                    else:
+                        # rewrite condition in terms of ids2
+                        subop = 'not inselect' if operator in NEGATIVE_TERM_OPERATORS else 'inselect'
+                        subquery = 'SELECT "%s" FROM "%s" WHERE "%s" IN %%s' % (rel_id1, rel_table, rel_id2)
+                        ids2 = tuple(it for it in ids2 if it) or (None,)
+                        push(('id', subop, (subquery, [ids2])), model, alias, internal=True)
 
                 else:
                     # rewrite condition to match records with/without relations
@@ -836,11 +847,11 @@ class expression(object):
                             operator = dict_op[operator]
                         res_ids = comodel.with_context(active_test=False)._name_search(right, [], operator, limit=None)
                         if operator in NEGATIVE_TERM_OPERATORS:
-                            res_ids.append(False)  # TODO this should not be appended if False was in 'right'
+                            res_ids = list(res_ids) + [False]  # TODO this should not be appended if False was in 'right'
                         return left, 'in', res_ids
                     # resolve string-based m2o criterion into IDs
                     if isinstance(right, str) or \
-                            right and isinstance(right, (tuple, list)) and all(isinstance(item, str) for item in right):
+                            isinstance(right, (tuple, list)) and right and all(isinstance(item, str) for item in right):
                         push(_get_expression(comodel, left, right, operator), model, alias)
                     else:
                         # right == [] or right == False and all other cases are handled by __leaf_to_sql()
@@ -954,6 +965,10 @@ class expression(object):
                 else:
                     query = '(%s."%s" IS NULL)' % (table_alias, left)
                 params = []
+            elif isinstance(right, Query):
+                subquery, subparams = right.select()
+                query = '(%s."%s" %s (%s))' % (table_alias, left, operator, subquery)
+                params = subparams
             elif isinstance(right, (list, tuple)):
                 if model._fields[left].type == "boolean":
                     params = [it for it in (True, False) if it in right]