diff --git a/flang/include/flang/Optimizer/Analysis/AliasAnalysis.h b/flang/include/flang/Optimizer/Analysis/AliasAnalysis.h
index c71988d081dd0..30dd5f754d0b5 100644
--- a/flang/include/flang/Optimizer/Analysis/AliasAnalysis.h
+++ b/flang/include/flang/Optimizer/Analysis/AliasAnalysis.h
@@ -155,6 +155,12 @@ struct AliasAnalysis {
     /// Return true, if Target or Pointer attribute is set.
     bool isTargetOrPointer() const;
 
+    /// Return true, if Target attribute is set.
+    bool isTarget() const;
+
+    /// Return true, if Pointer attribute is set.
+    bool isPointer() const;
+
     bool isDummyArgument() const;
     bool isData() const;
     bool isBoxData() const;
diff --git a/flang/include/flang/Optimizer/Analysis/TBAAForest.h b/flang/include/flang/Optimizer/Analysis/TBAAForest.h
index f95fcffd96e93..4d2281642b43d 100644
--- a/flang/include/flang/Optimizer/Analysis/TBAAForest.h
+++ b/flang/include/flang/Optimizer/Analysis/TBAAForest.h
@@ -40,6 +40,12 @@ struct TBAATree {
 
     mlir::LLVM::TBAATagAttr getTag(llvm::StringRef uniqueId) const;
 
+    /// Create a TBAA tag pointing to the root of this subtree,
+    /// i.e. all the children tags will alias with this tag.
+    mlir::LLVM::TBAATagAttr getTag() const;
+
+    mlir::LLVM::TBAATypeDescriptorAttr getRoot() const { return parent; }
+
   private:
     SubtreeState(mlir::MLIRContext *ctx, std::string name,
                  mlir::LLVM::TBAANodeAttr grandParent)
@@ -51,17 +57,44 @@ struct TBAATree {
     const std::string parentId;
     mlir::MLIRContext *const context;
     mlir::LLVM::TBAATypeDescriptorAttr parent;
-    llvm::DenseMap<llvm::StringRef, mlir::LLVM::TBAATagAttr> tagDedup;
   };
 
+  /// A subtree for POINTER/TARGET variables data.
+  /// Any POINTER variable must use a tag that points
+  /// to the root of this subtree.
+  /// A TARGET dummy argument must also point to this root.
+  SubtreeState targetDataTree;
+  /// A subtree for global variables data (e.g. user module variables).
   SubtreeState globalDataTree;
+  /// A subtree for variables allocated via fir.alloca or fir.allocmem.
   SubtreeState allocatedDataTree;
+  /// A subtree for subprogram's dummy arguments.
+  /// It only contains children for the dummy arguments
+  /// that are not POINTER/TARGET. They all do not conflict
+  /// with each other and with any other data access, except
+  /// with unknown data accesses (FIR alias analysis uses
+  /// SourceKind::Indirect for sources of such accesses).
   SubtreeState dummyArgDataTree;
+  /// A subtree for global variables descriptors.
   SubtreeState directDataTree;
   mlir::LLVM::TBAATypeDescriptorAttr anyAccessDesc;
   mlir::LLVM::TBAATypeDescriptorAttr boxMemberTypeDesc;
   mlir::LLVM::TBAATypeDescriptorAttr anyDataTypeDesc;
 
+  // Structure of the created tree:
+  //   Function root
+  //   |
+  //   "any access"
+  //   |
+  //   |- "descriptor member"
+  //   |- "any data access"
+  //      |
+  //      |- "dummy arg data"
+  //      |- "target data"
+  //         |
+  //         |- "allocated data"
+  //         |- "direct data"
+  //         |- "global data"
   static TBAATree buildTree(mlir::StringAttr functionName);
 
 private:
diff --git a/flang/lib/Optimizer/Analysis/AliasAnalysis.cpp b/flang/lib/Optimizer/Analysis/AliasAnalysis.cpp
index bda98871a1c7a..cbfc8b63ab64d 100644
--- a/flang/lib/Optimizer/Analysis/AliasAnalysis.cpp
+++ b/flang/lib/Optimizer/Analysis/AliasAnalysis.cpp
@@ -110,6 +110,14 @@ bool AliasAnalysis::Source::isTargetOrPointer() const {
          attributes.test(Attribute::Target);
 }
 
+bool AliasAnalysis::Source::isTarget() const {
+  return attributes.test(Attribute::Target);
+}
+
+bool AliasAnalysis::Source::isPointer() const {
+  return attributes.test(Attribute::Pointer);
+}
+
 bool AliasAnalysis::Source::isDummyArgument() const {
   if (auto v = origin.u.dyn_cast<mlir::Value>()) {
     return fir::isDummyArgument(v);
diff --git a/flang/lib/Optimizer/Analysis/TBAAForest.cpp b/flang/lib/Optimizer/Analysis/TBAAForest.cpp
index 786c4932ea89e..cce50e0de1bc7 100644
--- a/flang/lib/Optimizer/Analysis/TBAAForest.cpp
+++ b/flang/lib/Optimizer/Analysis/TBAAForest.cpp
@@ -11,9 +11,6 @@
 
 mlir::LLVM::TBAATagAttr
 fir::TBAATree::SubtreeState::getTag(llvm::StringRef uniqueName) const {
-  // mlir::LLVM::TBAATagAttr &tag = tagDedup[uniqueName];
-  // if (tag)
-  //   return tag;
   std::string id = (parentId + "/" + uniqueName).str();
   mlir::LLVM::TBAATypeDescriptorAttr type =
       mlir::LLVM::TBAATypeDescriptorAttr::get(
@@ -22,6 +19,10 @@ fir::TBAATree::SubtreeState::getTag(llvm::StringRef uniqueName) const {
   // return tag;
 }
 
+mlir::LLVM::TBAATagAttr fir::TBAATree::SubtreeState::getTag() const {
+  return mlir::LLVM::TBAATagAttr::get(parent, parent, 0);
+}
+
 fir::TBAATree fir::TBAATree::buildTree(mlir::StringAttr func) {
   llvm::StringRef funcName = func.getValue();
   std::string rootId = ("Flang function root " + funcName).str();
@@ -53,9 +54,13 @@ fir::TBAATree fir::TBAATree::buildTree(mlir::StringAttr func) {
 fir::TBAATree::TBAATree(mlir::LLVM::TBAATypeDescriptorAttr anyAccess,
                         mlir::LLVM::TBAATypeDescriptorAttr dataRoot,
                         mlir::LLVM::TBAATypeDescriptorAttr boxMemberTypeDesc)
-    : globalDataTree(dataRoot.getContext(), "global data", dataRoot),
-      allocatedDataTree(dataRoot.getContext(), "allocated data", dataRoot),
+    : targetDataTree(dataRoot.getContext(), "target data", dataRoot),
+      globalDataTree(dataRoot.getContext(), "global data",
+                     targetDataTree.getRoot()),
+      allocatedDataTree(dataRoot.getContext(), "allocated data",
+                        targetDataTree.getRoot()),
       dummyArgDataTree(dataRoot.getContext(), "dummy arg data", dataRoot),
-      directDataTree(dataRoot.getContext(), "direct data", dataRoot),
+      directDataTree(dataRoot.getContext(), "direct data",
+                     targetDataTree.getRoot()),
       anyAccessDesc(anyAccess), boxMemberTypeDesc(boxMemberTypeDesc),
       anyDataTypeDesc(dataRoot) {}
diff --git a/flang/lib/Optimizer/Transforms/AddAliasTags.cpp b/flang/lib/Optimizer/Transforms/AddAliasTags.cpp
index e6fc2ed992e38..66b4b84998801 100644
--- a/flang/lib/Optimizer/Transforms/AddAliasTags.cpp
+++ b/flang/lib/Optimizer/Transforms/AddAliasTags.cpp
@@ -198,12 +198,6 @@ void AddAliasTagsPass::runOnAliasInterface(fir::FirAliasTagOpInterface op,
   LLVM_DEBUG(llvm::dbgs() << "Analysing " << op << "\n");
 
   const fir::AliasAnalysis::Source &source = state.getSource(memref);
-  if (source.isTargetOrPointer()) {
-    LLVM_DEBUG(llvm::dbgs().indent(2) << "Skipping TARGET/POINTER\n");
-    // These will get an "any data access" tag in TBAABuilder (CodeGen): causing
-    // them to "MayAlias" with all non-box accesses
-    return;
-  }
 
   // Process the scopes, if not processed yet.
   state.processFunctionScopes(func);
@@ -228,15 +222,21 @@ void AddAliasTagsPass::runOnAliasInterface(fir::FirAliasTagOpInterface op,
     LLVM_DEBUG(llvm::dbgs().indent(2)
                << "Found reference to dummy argument at " << *op << "\n");
     std::string name = getFuncArgName(llvm::cast<mlir::Value>(source.origin.u));
-    if (!name.empty())
+    // If it is a TARGET or POINTER, then we do not care about the name,
+    // because the tag points to the root of the subtree currently.
+    if (source.isTargetOrPointer()) {
+      tag = state.getFuncTreeWithScope(func, scopeOp).targetDataTree.getTag();
+    } else if (!name.empty()) {
       tag = state.getFuncTreeWithScope(func, scopeOp)
                 .dummyArgDataTree.getTag(name);
-    else
+    } else {
       LLVM_DEBUG(llvm::dbgs().indent(2)
                  << "WARN: couldn't find a name for dummy argument " << *op
                  << "\n");
+      tag = state.getFuncTreeWithScope(func, scopeOp).dummyArgDataTree.getTag();
+    }
 
-    // TBAA for global variables
+    // TBAA for global variables without descriptors
   } else if (enableGlobals &&
              source.kind == fir::AliasAnalysis::SourceKind::Global &&
              !source.isBoxData()) {
@@ -244,9 +244,13 @@ void AddAliasTagsPass::runOnAliasInterface(fir::FirAliasTagOpInterface op,
     const char *name = glbl.getRootReference().data();
     LLVM_DEBUG(llvm::dbgs().indent(2) << "Found reference to global " << name
                                       << " at " << *op << "\n");
-    tag = state.getFuncTreeWithScope(func, scopeOp).globalDataTree.getTag(name);
+    if (source.isPointer())
+      tag = state.getFuncTreeWithScope(func, scopeOp).targetDataTree.getTag();
+    else
+      tag =
+          state.getFuncTreeWithScope(func, scopeOp).globalDataTree.getTag(name);
 
-    // TBAA for SourceKind::Direct
+    // TBAA for global variables with descriptors
   } else if (enableDirect &&
              source.kind == fir::AliasAnalysis::SourceKind::Global &&
              source.isBoxData()) {
@@ -254,11 +258,12 @@ void AddAliasTagsPass::runOnAliasInterface(fir::FirAliasTagOpInterface op,
       const char *name = glbl.getRootReference().data();
       LLVM_DEBUG(llvm::dbgs().indent(2) << "Found reference to direct " << name
                                         << " at " << *op << "\n");
-      tag =
-          state.getFuncTreeWithScope(func, scopeOp).directDataTree.getTag(name);
+      if (source.isPointer())
+        tag = state.getFuncTreeWithScope(func, scopeOp).targetDataTree.getTag();
+      else
+        tag = state.getFuncTreeWithScope(func, scopeOp)
+                  .directDataTree.getTag(name);
     } else {
-      // SourceKind::Direct is likely to be extended to cases which are not a
-      // SymbolRefAttr in the future
       LLVM_DEBUG(llvm::dbgs().indent(2) << "Can't get name for direct "
                                         << source << " at " << *op << "\n");
     }
@@ -269,11 +274,23 @@ void AddAliasTagsPass::runOnAliasInterface(fir::FirAliasTagOpInterface op,
     std::optional<llvm::StringRef> name;
     mlir::Operation *sourceOp =
         llvm::cast<mlir::Value>(source.origin.u).getDefiningOp();
+    bool unknownAllocOp = false;
     if (auto alloc = mlir::dyn_cast_or_null<fir::AllocaOp>(sourceOp))
       name = alloc.getUniqName();
     else if (auto alloc = mlir::dyn_cast_or_null<fir::AllocMemOp>(sourceOp))
       name = alloc.getUniqName();
-    if (name) {
+    else
+      unknownAllocOp = true;
+
+    if (unknownAllocOp) {
+      LLVM_DEBUG(llvm::dbgs().indent(2)
+                 << "WARN: unknown defining op for SourceKind::Allocate " << *op
+                 << "\n");
+    } else if (source.isPointer()) {
+      LLVM_DEBUG(llvm::dbgs().indent(2)
+                 << "Found reference to allocation at " << *op << "\n");
+      tag = state.getFuncTreeWithScope(func, scopeOp).targetDataTree.getTag();
+    } else if (name) {
       LLVM_DEBUG(llvm::dbgs().indent(2) << "Found reference to allocation "
                                         << name << " at " << *op << "\n");
       tag = state.getFuncTreeWithScope(func, scopeOp)
@@ -282,6 +299,8 @@ void AddAliasTagsPass::runOnAliasInterface(fir::FirAliasTagOpInterface op,
       LLVM_DEBUG(llvm::dbgs().indent(2)
                  << "WARN: couldn't find a name for allocation " << *op
                  << "\n");
+      tag =
+          state.getFuncTreeWithScope(func, scopeOp).allocatedDataTree.getTag();
     }
   } else {
     if (source.kind != fir::AliasAnalysis::SourceKind::Argument &&
diff --git a/flang/test/Transforms/tbaa-with-dummy-scope.fir b/flang/test/Transforms/tbaa-with-dummy-scope.fir
index 738692814cde5..7624de9431e08 100644
--- a/flang/test/Transforms/tbaa-with-dummy-scope.fir
+++ b/flang/test/Transforms/tbaa-with-dummy-scope.fir
@@ -2,7 +2,7 @@
 
 // subroutine test(x, y)
 //   real, target :: x, y
-//   x = y ! the load/store do not have TBAA due to TARGET
+//   x = y
 //   call inner(x, y) ! the inlined load/store go to Scope 1
 //   call inner(x, y) ! the inlined load/store go to Scope 2
 // contains
@@ -12,25 +12,30 @@
 //   end subroutine inner
 // end subroutine test
 
+// CHECK: #[[TEST1ROOT:.+]] = #llvm.tbaa_root<id = "Flang function root test1">
 // CHECK: #[[$ATTR_0:.+]] = #llvm.tbaa_root<id = "Flang function root test1 - Scope 1">
 // CHECK: #[[$ATTR_1:.+]] = #llvm.tbaa_root<id = "Flang function root test1 - Scope 2">
-// CHECK: #[[$ATTR_2:.+]] = #llvm.tbaa_type_desc<id = "any access", members = {<#tbaa_root, 0>}>
-// CHECK: #[[$ATTR_3:.+]] = #llvm.tbaa_type_desc<id = "any access", members = {<#tbaa_root1, 0>}>
-// CHECK: #[[$ATTR_4:.+]] = #llvm.tbaa_type_desc<id = "any data access", members = {<#tbaa_type_desc, 0>}>
-// CHECK: #[[$ATTR_5:.+]] = #llvm.tbaa_type_desc<id = "any data access", members = {<#tbaa_type_desc1, 0>}>
-// CHECK: #[[$ATTR_6:.+]] = #llvm.tbaa_type_desc<id = "dummy arg data", members = {<#tbaa_type_desc2, 0>}>
-// CHECK: #[[$ATTR_7:.+]] = #llvm.tbaa_type_desc<id = "dummy arg data", members = {<#tbaa_type_desc3, 0>}>
-// CHECK: #[[$ATTR_8:.+]] = #llvm.tbaa_type_desc<id = "dummy arg data/_QFtestFinnerEy", members = {<#tbaa_type_desc4, 0>}>
-// CHECK: #[[$ATTR_9:.+]] = #llvm.tbaa_type_desc<id = "dummy arg data/_QFtestFinnerEx", members = {<#tbaa_type_desc4, 0>}>
-// CHECK: #[[$ATTR_10:.+]] = #llvm.tbaa_type_desc<id = "dummy arg data/_QFtestFinnerEy", members = {<#tbaa_type_desc5, 0>}>
-// CHECK: #[[$ATTR_11:.+]] = #llvm.tbaa_type_desc<id = "dummy arg data/_QFtestFinnerEx", members = {<#tbaa_type_desc5, 0>}>
-// CHECK: #[[$ATTR_12:.+]] = #llvm.tbaa_tag<base_type = #tbaa_type_desc6, access_type = #tbaa_type_desc6, offset = 0>
-// CHECK: #[[$ATTR_13:.+]] = #llvm.tbaa_tag<base_type = #tbaa_type_desc7, access_type = #tbaa_type_desc7, offset = 0>
-// CHECK: #[[$ATTR_14:.+]] = #llvm.tbaa_tag<base_type = #tbaa_type_desc8, access_type = #tbaa_type_desc8, offset = 0>
-// CHECK: #[[$ATTR_15:.+]] = #llvm.tbaa_tag<base_type = #tbaa_type_desc9, access_type = #tbaa_type_desc9, offset = 0>
+// CHECK: #[[TEST1ANYACCESS:.+]] = #llvm.tbaa_type_desc<id = "any access", members = {<#[[TEST1ROOT]], 0>}>
+// CHECK: #[[$ATTR_2:.+]] = #llvm.tbaa_type_desc<id = "any access", members = {<#[[$ATTR_0]], 0>}>
+// CHECK: #[[$ATTR_3:.+]] = #llvm.tbaa_type_desc<id = "any access", members = {<#[[$ATTR_1]], 0>}>
+// CHECK: #[[TEST1ANYDATA:.+]] = #llvm.tbaa_type_desc<id = "any data access", members = {<#[[TEST1ANYACCESS]], 0>}>
+// CHECK: #[[$ATTR_4:.+]] = #llvm.tbaa_type_desc<id = "any data access", members = {<#[[$ATTR_2]], 0>}>
+// CHECK: #[[$ATTR_5:.+]] = #llvm.tbaa_type_desc<id = "any data access", members = {<#[[$ATTR_3]], 0>}>
+// CHECK: #[[TARGETDATA:.+]] = #llvm.tbaa_type_desc<id = "target data", members = {<#[[TEST1ANYDATA]], 0>}>
+// CHECK: #[[$ATTR_6:.+]] = #llvm.tbaa_type_desc<id = "dummy arg data", members = {<#[[$ATTR_4]], 0>}>
+// CHECK: #[[$ATTR_7:.+]] = #llvm.tbaa_type_desc<id = "dummy arg data", members = {<#[[$ATTR_5]], 0>}>
+// CHECK: #[[TARGETTAG:.+]] = #llvm.tbaa_tag<base_type = #[[TARGETDATA]], access_type = #[[TARGETDATA]], offset = 0>
+// CHECK: #[[$ATTR_8:.+]] = #llvm.tbaa_type_desc<id = "dummy arg data/_QFtestFinnerEy", members = {<#[[$ATTR_6]], 0>}>
+// CHECK: #[[$ATTR_9:.+]] = #llvm.tbaa_type_desc<id = "dummy arg data/_QFtestFinnerEx", members = {<#[[$ATTR_6]], 0>}>
+// CHECK: #[[$ATTR_10:.+]] = #llvm.tbaa_type_desc<id = "dummy arg data/_QFtestFinnerEy", members = {<#[[$ATTR_7]], 0>}>
+// CHECK: #[[$ATTR_11:.+]] = #llvm.tbaa_type_desc<id = "dummy arg data/_QFtestFinnerEx", members = {<#[[$ATTR_7]], 0>}>
+// CHECK: #[[$ATTR_12:.+]] = #llvm.tbaa_tag<base_type = #[[$ATTR_8]], access_type = #[[$ATTR_8]], offset = 0>
+// CHECK: #[[$ATTR_13:.+]] = #llvm.tbaa_tag<base_type = #[[$ATTR_9]], access_type = #[[$ATTR_9]], offset = 0>
+// CHECK: #[[$ATTR_14:.+]] = #llvm.tbaa_tag<base_type = #[[$ATTR_10]], access_type = #[[$ATTR_10]], offset = 0>
+// CHECK: #[[$ATTR_15:.+]] = #llvm.tbaa_tag<base_type = #[[$ATTR_11]], access_type = #[[$ATTR_11]], offset = 0>
 // CHECK:   func.func @test1(
-// CHECK:           %[[VAL_5:.*]] = fir.load %{{.*}} : !fir.ref<f32>
-// CHECK:           fir.store %{{.*}} : !fir.ref<f32>
+// CHECK:           %[[VAL_5:.*]] = fir.load %{{.*}} {tbaa = [#[[TARGETTAG]]]} : !fir.ref<f32>
+// CHECK:           fir.store %{{.*}} {tbaa = [#[[TARGETTAG]]]} : !fir.ref<f32>
 // CHECK:           %[[VAL_6:.*]] = fir.dummy_scope : !fir.dscope
 // CHECK:           %[[VAL_9:.*]] = fir.load %{{.*}} {tbaa = [#[[$ATTR_12]]]} : !fir.ref<f32>
 // CHECK:           fir.store %{{.*}} {tbaa = [#[[$ATTR_13]]]} : !fir.ref<f32>
@@ -58,102 +63,6 @@ func.func @test1(%arg0: !fir.ref<f32> {fir.bindc_name = "x", fir.target}, %arg1:
 
 // -----
 
-// Check that without proper fir.dummy_scope placement
-// we just put everything into the root scope.
-
-// CHECK: #[[$ATTR_16:.+]] = #llvm.tbaa_root<id = "Flang function root test2">
-// CHECK: #[[$ATTR_17:.+]] = #llvm.tbaa_type_desc<id = "any access", members = {<#tbaa_root, 0>}>
-// CHECK: #[[$ATTR_18:.+]] = #llvm.tbaa_type_desc<id = "any data access", members = {<#tbaa_type_desc, 0>}>
-// CHECK: #[[$ATTR_19:.+]] = #llvm.tbaa_type_desc<id = "dummy arg data", members = {<#tbaa_type_desc1, 0>}>
-// CHECK: #[[$ATTR_20:.+]] = #llvm.tbaa_type_desc<id = "dummy arg data/_QFtestEy", members = {<#tbaa_type_desc2, 0>}>
-// CHECK: #[[$ATTR_21:.+]] = #llvm.tbaa_type_desc<id = "dummy arg data/_QFtestEx", members = {<#tbaa_type_desc2, 0>}>
-// CHECK: #[[$ATTR_22:.+]] = #llvm.tbaa_tag<base_type = #tbaa_type_desc3, access_type = #tbaa_type_desc3, offset = 0>
-// CHECK: #[[$ATTR_23:.+]] = #llvm.tbaa_tag<base_type = #tbaa_type_desc4, access_type = #tbaa_type_desc4, offset = 0>
-// CHECK:   func.func @test2(
-// CHECK:           %[[VAL_4:.*]] = fir.load %{{.*}} {tbaa = [#[[$ATTR_22]]]} : !fir.ref<f32>
-// CHECK:           fir.store %{{.*}} {tbaa = [#[[$ATTR_23]]]} : !fir.ref<f32>
-// CHECK:           %[[VAL_5:.*]] = fir.declare
-// CHECK:           %[[VAL_6:.*]] = fir.declare
-// CHECK:           %[[VAL_7:.*]] = fir.load %{{.*}} {tbaa = [#[[$ATTR_22]]]} : !fir.ref<f32>
-// CHECK:           fir.store %{{.*}} {tbaa = [#[[$ATTR_23]]]} : !fir.ref<f32>
-func.func @test2(%arg0: !fir.ref<f32> {fir.bindc_name = "x"}, %arg1: !fir.ref<f32> {fir.bindc_name = "y"}) {
-  %0 = fir.declare %arg0 {uniq_name = "_QFtestEx"} : (!fir.ref<f32>) -> !fir.ref<f32>
-  %1 = fir.declare %arg1 {uniq_name = "_QFtestEy"} : (!fir.ref<f32>) -> !fir.ref<f32>
-  %2 = fir.load %1 : !fir.ref<f32>
-  fir.store %2 to %0 : !fir.ref<f32>
-  %3 = fir.declare %0 {uniq_name = "_QFtestFinnerEx"} : (!fir.ref<f32>) -> !fir.ref<f32>
-  %4 = fir.declare %1 {uniq_name = "_QFtestFinnerEy"} : (!fir.ref<f32>) -> !fir.ref<f32>
-  %5 = fir.load %4 : !fir.ref<f32>
-  fir.store %5 to %3 : !fir.ref<f32>
-  return
-}
-
-// -----
-
-// module test
-//   real :: x, y
-// contains
-// subroutine caller
-//   x = y ! the load/store go to the root scope
-//   call callee
-// end subroutine caller
-// subroutine callee
-//   x = y ! the load/store go to the root scope
-//   ! Since there are no dummy arguments in callee,
-//   ! it is better to put the load/store into the
-//   ! enclosing root scope, so that they can be
-//   ! disambiguated using TBAA with the loads/stores
-//   ! in the enclosing scope.
-// end subroutine callee
-// end module test
-
-// CHECK: #[[$ATTR_24:.+]] = #llvm.tbaa_root<id = "Flang function root _QMtestPcaller">
-// CHECK: #[[$ATTR_25:.+]] = #llvm.tbaa_type_desc<id = "any access", members = {<#tbaa_root, 0>}>
-// CHECK: #[[$ATTR_26:.+]] = #llvm.tbaa_type_desc<id = "any data access", members = {<#tbaa_type_desc, 0>}>
-// CHECK: #[[$ATTR_27:.+]] = #llvm.tbaa_type_desc<id = "global data", members = {<#tbaa_type_desc1, 0>}>
-// CHECK: #[[$ATTR_28:.+]] = #llvm.tbaa_type_desc<id = "global data/_QMtestEy", members = {<#tbaa_type_desc2, 0>}>
-// CHECK: #[[$ATTR_29:.+]] = #llvm.tbaa_type_desc<id = "global data/_QMtestEx", members = {<#tbaa_type_desc2, 0>}>
-// CHECK: #[[$ATTR_30:.+]] = #llvm.tbaa_tag<base_type = #tbaa_type_desc3, access_type = #tbaa_type_desc3, offset = 0>
-// CHECK: #[[$ATTR_31:.+]] = #llvm.tbaa_tag<base_type = #tbaa_type_desc4, access_type = #tbaa_type_desc4, offset = 0>
-// CHECK:   func.func @_QMtestPcaller() {
-// CHECK:           %[[VAL_0:.*]] = fir.address_of(@_QMtestEx) : !fir.ref<f32>
-// CHECK:           %[[VAL_1:.*]] = fir.declare %[[VAL_0]] {uniq_name = "_QMtestEx"} : (!fir.ref<f32>) -> !fir.ref<f32>
-// CHECK:           %[[VAL_2:.*]] = fir.address_of(@_QMtestEy) : !fir.ref<f32>
-// CHECK:           %[[VAL_3:.*]] = fir.declare %[[VAL_2]] {uniq_name = "_QMtestEy"} : (!fir.ref<f32>) -> !fir.ref<f32>
-// CHECK:           %[[VAL_4:.*]] = fir.load %[[VAL_3]] {tbaa = [#[[$ATTR_30]]]} : !fir.ref<f32>
-// CHECK:           fir.store %[[VAL_4]] to %[[VAL_1]] {tbaa = [#[[$ATTR_31]]]} : !fir.ref<f32>
-// CHECK:           %[[VAL_5:.*]] = fir.address_of(@_QMtestEx) : !fir.ref<f32>
-// CHECK:           %[[VAL_6:.*]] = fir.declare %[[VAL_5]] {uniq_name = "_QMtestEx"} : (!fir.ref<f32>) -> !fir.ref<f32>
-// CHECK:           %[[VAL_7:.*]] = fir.address_of(@_QMtestEy) : !fir.ref<f32>
-// CHECK:           %[[VAL_8:.*]] = fir.declare %[[VAL_7]] {uniq_name = "_QMtestEy"} : (!fir.ref<f32>) -> !fir.ref<f32>
-// CHECK:           %[[VAL_9:.*]] = fir.load %[[VAL_8]] {tbaa = [#[[$ATTR_30]]]} : !fir.ref<f32>
-// CHECK:           fir.store %[[VAL_9]] to %[[VAL_6]] {tbaa = [#[[$ATTR_31]]]} : !fir.ref<f32>
-func.func @_QMtestPcaller() {
-  %0 = fir.address_of(@_QMtestEx) : !fir.ref<f32>
-  %1 = fir.declare %0 {uniq_name = "_QMtestEx"} : (!fir.ref<f32>) -> !fir.ref<f32>
-  %2 = fir.address_of(@_QMtestEy) : !fir.ref<f32>
-  %3 = fir.declare %2 {uniq_name = "_QMtestEy"} : (!fir.ref<f32>) -> !fir.ref<f32>
-  %4 = fir.load %3 : !fir.ref<f32>
-  fir.store %4 to %1 : !fir.ref<f32>
-  %5 = fir.address_of(@_QMtestEx) : !fir.ref<f32>
-  %6 = fir.declare %5 {uniq_name = "_QMtestEx"} : (!fir.ref<f32>) -> !fir.ref<f32>
-  %7 = fir.address_of(@_QMtestEy) : !fir.ref<f32>
-  %8 = fir.declare %7 {uniq_name = "_QMtestEy"} : (!fir.ref<f32>) -> !fir.ref<f32>
-  %9 = fir.load %8 : !fir.ref<f32>
-  fir.store %9 to %6 : !fir.ref<f32>
-  return
-}
-fir.global @_QMtestEx : f32 {
-  %0 = fir.zero_bits f32
-  fir.has_value %0 : f32
-}
-fir.global @_QMtestEy : f32 {
-  %0 = fir.zero_bits f32
-  fir.has_value %0 : f32
-}
-
-// -----
-
 // module test
 //   real :: x, y
 // contains
@@ -170,23 +79,25 @@ fir.global @_QMtestEy : f32 {
 
 // CHECK: #[[$ATTR_32:.+]] = #llvm.tbaa_root<id = "Flang function root _QMtestPcaller">
 // CHECK: #[[$ATTR_33:.+]] = #llvm.tbaa_root<id = "Flang function root _QMtestPcaller - Scope 1">
-// CHECK: #[[$ATTR_34:.+]] = #llvm.tbaa_type_desc<id = "any access", members = {<#tbaa_root, 0>}>
-// CHECK: #[[$ATTR_35:.+]] = #llvm.tbaa_type_desc<id = "any access", members = {<#tbaa_root1, 0>}>
-// CHECK: #[[$ATTR_36:.+]] = #llvm.tbaa_type_desc<id = "any data access", members = {<#tbaa_type_desc, 0>}>
-// CHECK: #[[$ATTR_37:.+]] = #llvm.tbaa_type_desc<id = "any data access", members = {<#tbaa_type_desc1, 0>}>
-// CHECK: #[[$ATTR_38:.+]] = #llvm.tbaa_type_desc<id = "global data", members = {<#tbaa_type_desc2, 0>}>
-// CHECK: #[[$ATTR_39:.+]] = #llvm.tbaa_type_desc<id = "global data", members = {<#tbaa_type_desc3, 0>}>
-// CHECK: #[[$ATTR_40:.+]] = #llvm.tbaa_type_desc<id = "dummy arg data", members = {<#tbaa_type_desc3, 0>}>
-// CHECK: #[[$ATTR_41:.+]] = #llvm.tbaa_type_desc<id = "global data/_QMtestEy", members = {<#tbaa_type_desc4, 0>}>
-// CHECK: #[[$ATTR_42:.+]] = #llvm.tbaa_type_desc<id = "global data/_QMtestEx", members = {<#tbaa_type_desc4, 0>}>
-// CHECK: #[[$ATTR_43:.+]] = #llvm.tbaa_type_desc<id = "global data/_QMtestEy", members = {<#tbaa_type_desc5, 0>}>
-// CHECK: #[[$ATTR_44:.+]] = #llvm.tbaa_type_desc<id = "global data/_QMtestEx", members = {<#tbaa_type_desc5, 0>}>
-// CHECK: #[[$ATTR_45:.+]] = #llvm.tbaa_type_desc<id = "dummy arg data/_QMtestFcalleeEz", members = {<#tbaa_type_desc6, 0>}>
-// CHECK: #[[$ATTR_46:.+]] = #llvm.tbaa_tag<base_type = #tbaa_type_desc7, access_type = #tbaa_type_desc7, offset = 0>
-// CHECK: #[[$ATTR_47:.+]] = #llvm.tbaa_tag<base_type = #tbaa_type_desc8, access_type = #tbaa_type_desc8, offset = 0>
-// CHECK: #[[$ATTR_48:.+]] = #llvm.tbaa_tag<base_type = #tbaa_type_desc9, access_type = #tbaa_type_desc9, offset = 0>
-// CHECK: #[[$ATTR_49:.+]] = #llvm.tbaa_tag<base_type = #tbaa_type_desc10, access_type = #tbaa_type_desc10, offset = 0>
-// CHECK: #[[$ATTR_50:.+]] = #llvm.tbaa_tag<base_type = #tbaa_type_desc11, access_type = #tbaa_type_desc11, offset = 0>
+// CHECK: #[[$ATTR_34:.+]] = #llvm.tbaa_type_desc<id = "any access", members = {<#[[$ATTR_32]], 0>}>
+// CHECK: #[[$ATTR_35:.+]] = #llvm.tbaa_type_desc<id = "any access", members = {<#[[$ATTR_33]], 0>}>
+// CHECK: #[[$ATTR_36:.+]] = #llvm.tbaa_type_desc<id = "any data access", members = {<#[[$ATTR_34]], 0>}>
+// CHECK: #[[$ATTR_37:.+]] = #llvm.tbaa_type_desc<id = "any data access", members = {<#[[$ATTR_35]], 0>}>
+// CHECK: #[[CALLERTARGETDATA:.+]] = #llvm.tbaa_type_desc<id = "target data", members = {<#[[$ATTR_36]], 0>}>
+// CHECK: #[[CALLEETARGETDATA:.+]] = #llvm.tbaa_type_desc<id = "target data", members = {<#[[$ATTR_37]], 0>}>
+// CHECK: #[[$ATTR_40:.+]] = #llvm.tbaa_type_desc<id = "dummy arg data", members = {<#[[$ATTR_37]], 0>}>
+// CHECK: #[[$ATTR_38:.+]] = #llvm.tbaa_type_desc<id = "global data", members = {<#[[CALLERTARGETDATA]], 0>}>
+// CHECK: #[[$ATTR_39:.+]] = #llvm.tbaa_type_desc<id = "global data", members = {<#[[CALLEETARGETDATA]], 0>}>
+// CHECK: #[[$ATTR_45:.+]] = #llvm.tbaa_type_desc<id = "dummy arg data/_QMtestFcalleeEz", members = {<#[[$ATTR_40]], 0>}>
+// CHECK: #[[$ATTR_50:.+]] = #llvm.tbaa_tag<base_type = #[[$ATTR_45]], access_type = #[[$ATTR_45]], offset = 0>
+// CHECK: #[[$ATTR_41:.+]] = #llvm.tbaa_type_desc<id = "global data/_QMtestEy", members = {<#[[$ATTR_38]], 0>}>
+// CHECK: #[[$ATTR_42:.+]] = #llvm.tbaa_type_desc<id = "global data/_QMtestEx", members = {<#[[$ATTR_38]], 0>}>
+// CHECK: #[[$ATTR_43:.+]] = #llvm.tbaa_type_desc<id = "global data/_QMtestEy", members = {<#[[$ATTR_39]], 0>}>
+// CHECK: #[[$ATTR_44:.+]] = #llvm.tbaa_type_desc<id = "global data/_QMtestEx", members = {<#[[$ATTR_39]], 0>}>
+// CHECK: #[[$ATTR_46:.+]] = #llvm.tbaa_tag<base_type = #[[$ATTR_41]], access_type = #[[$ATTR_41]], offset = 0>
+// CHECK: #[[$ATTR_47:.+]] = #llvm.tbaa_tag<base_type = #[[$ATTR_42]], access_type = #[[$ATTR_42]], offset = 0>
+// CHECK: #[[$ATTR_48:.+]] = #llvm.tbaa_tag<base_type = #[[$ATTR_43]], access_type = #[[$ATTR_43]], offset = 0>
+// CHECK: #[[$ATTR_49:.+]] = #llvm.tbaa_tag<base_type = #[[$ATTR_44]], access_type = #[[$ATTR_44]], offset = 0>
 // CHECK:   func.func @_QMtestPcaller(
 // CHECK-SAME:                              %[[VAL_0:.*]]: !fir.ref<f32> {fir.bindc_name = "z"}) {
 // CHECK:           %[[VAL_1:.*]] = fir.dummy_scope : !fir.dscope
diff --git a/flang/test/Transforms/tbaa-with-dummy-scope2.fir b/flang/test/Transforms/tbaa-with-dummy-scope2.fir
index a28b4d56f442c..c8f419fbee652 100644
--- a/flang/test/Transforms/tbaa-with-dummy-scope2.fir
+++ b/flang/test/Transforms/tbaa-with-dummy-scope2.fir
@@ -44,10 +44,11 @@ func.func @_QPtest1() attributes {noinline} {
 // CHECK: #[[$ATTR_1:.+]] = #llvm.tbaa_type_desc<id = "any access", members = {<#[[$ATTR_0]], 0>}>
 // CHECK: #[[$ATTR_2:.+]] = #llvm.tbaa_type_desc<id = "any data access", members = {<#[[$ATTR_1]], 0>}>
 // CHECK: #[[$ATTR_3:.+]] = #llvm.tbaa_type_desc<id = "dummy arg data", members = {<#[[$ATTR_2]], 0>}>
-// CHECK: #[[$ATTR_4:.+]] = #llvm.tbaa_type_desc<id = "global data", members = {<#[[$ATTR_2]], 0>}>
+// CHECK: #[[TARGETDATA:.+]] = #llvm.tbaa_type_desc<id = "target data", members = {<#[[$ATTR_2]], 0>}>
 // CHECK: #[[$ATTR_5:.+]] = #llvm.tbaa_type_desc<id = "dummy arg data/_QFtest1FinnerEx", members = {<#[[$ATTR_3]], 0>}>
-// CHECK: #[[$ATTR_6:.+]] = #llvm.tbaa_type_desc<id = "global data/_QMmEglob", members = {<#[[$ATTR_4]], 0>}>
+// CHECK: #[[$ATTR_4:.+]] = #llvm.tbaa_type_desc<id = "global data", members = {<#[[TARGETDATA]], 0>}>
 // CHECK: #[[$ATTR_7:.+]] = #llvm.tbaa_tag<base_type = #[[$ATTR_5]], access_type = #[[$ATTR_5]], offset = 0>
+// CHECK: #[[$ATTR_6:.+]] = #llvm.tbaa_type_desc<id = "global data/_QMmEglob", members = {<#[[$ATTR_4]], 0>}>
 // CHECK: #[[$ATTR_8:.+]] = #llvm.tbaa_tag<base_type = #[[$ATTR_6]], access_type = #[[$ATTR_6]], offset = 0>
 // CHECK-LABEL:   func.func @_QPtest1() attributes {noinline} {
 // CHECK:           %[[VAL_2:.*]] = fir.alloca i32 {bindc_name = "y", uniq_name = "_QFtest1FinnerEy"}
@@ -87,10 +88,11 @@ func.func @_QPtest2() attributes {noinline} {
 // CHECK: #[[$ATTR_4:.+]] = #llvm.tbaa_type_desc<id = "any data access", members = {<#[[$ATTR_2]], 0>}>
 // CHECK: #[[$ATTR_5:.+]] = #llvm.tbaa_type_desc<id = "any data access", members = {<#[[$ATTR_3]], 0>}>
 // CHECK: #[[$ATTR_6:.+]] = #llvm.tbaa_type_desc<id = "dummy arg data", members = {<#[[$ATTR_4]], 0>}>
-// CHECK: #[[$ATTR_7:.+]] = #llvm.tbaa_type_desc<id = "global data", members = {<#[[$ATTR_5]], 0>}>
+// CHECK: #[[TARGETDATA:.+]] = #llvm.tbaa_type_desc<id = "target data", members = {<#[[$ATTR_5]], 0>}>
 // CHECK: #[[$ATTR_8:.+]] = #llvm.tbaa_type_desc<id = "dummy arg data/_QFtest2FinnerEx", members = {<#[[$ATTR_6]], 0>}>
-// CHECK: #[[$ATTR_9:.+]] = #llvm.tbaa_type_desc<id = "global data/_QMmEglob", members = {<#[[$ATTR_7]], 0>}>
+// CHECK: #[[$ATTR_7:.+]] = #llvm.tbaa_type_desc<id = "global data", members = {<#[[TARGETDATA]], 0>}>
 // CHECK: #[[$ATTR_10:.+]] = #llvm.tbaa_tag<base_type = #[[$ATTR_8]], access_type = #[[$ATTR_8]], offset = 0>
+// CHECK: #[[$ATTR_9:.+]] = #llvm.tbaa_type_desc<id = "global data/_QMmEglob", members = {<#[[$ATTR_7]], 0>}>
 // CHECK: #[[$ATTR_11:.+]] = #llvm.tbaa_tag<base_type = #[[$ATTR_9]], access_type = #[[$ATTR_9]], offset = 0>
 // CHECK-LABEL:   func.func @_QPtest2() attributes {noinline} {
 // CHECK:           %[[VAL_2:.*]] = fir.alloca i32 {bindc_name = "y", uniq_name = "_QFtest2FinnerEy"}
diff --git a/flang/test/Transforms/tbaa.fir b/flang/test/Transforms/tbaa.fir
index f8e16b174e9c7..88e200f43b4ef 100644
--- a/flang/test/Transforms/tbaa.fir
+++ b/flang/test/Transforms/tbaa.fir
@@ -108,9 +108,10 @@
 // CHECK: #[[TARGET_ANY_ACCESS:.+]] = #llvm.tbaa_type_desc<id = "any access", members = {<#[[TARGET_ROOT]], 0>}>
 // CHECK: #[[TARGET_ANY_DATA:.+]] = #llvm.tbaa_type_desc<id = "any data access", members = {<#[[TARGET_ANY_ACCESS]], 0>}>
 // CHECK: #[[TARGET_ANY_ARG:.+]] = #llvm.tbaa_type_desc<id = "dummy arg data", members = {<#[[TARGET_ANY_DATA]], 0>}>
+// CHECK: #[[TARGET_TARGET_DATA:.+]] = #llvm.tbaa_type_desc<id = "target data", members = {<#[[TARGET_ANY_DATA]], 0>}>
+// CHECK: #[[TARGET_A_TAG:.+]] = #llvm.tbaa_tag<base_type = #[[TARGET_TARGET_DATA]], access_type = #[[TARGET_TARGET_DATA]], offset = 0>
 // CHECK: #[[TARGET_B:.+]] = #llvm.tbaa_type_desc<id = "dummy arg data/_QFtargetargEb", members = {<#[[TARGET_ANY_ARG]], 0>}>
 // CHECK: #[[TARGET_B_TAG:.+]] = #llvm.tbaa_tag<base_type = #[[TARGET_B]], access_type = #[[TARGET_B]], offset = 0>
-// No entry for "dummy arg data/a" because that pointer should get "any data access" becase it has the TARGET attribute
 
 // CHECK-LABEL:   func.func @_QPtargetarg(
 // CHECK-SAME:                            %[[VAL_0:.*]]: !fir.box<!fir.array<?xi32>> {fir.bindc_name = "a", fir.target},
@@ -124,8 +125,7 @@
 // CHECK:           %[[VAL_7:.*]] = fir.array_coor %[[VAL_6]] %[[VAL_2]] : (!fir.box<!fir.array<?xi32>>, index) -> !fir.ref<i32>
 // CHECK:           %[[VAL_8:.*]] = fir.load %[[VAL_7]] {tbaa = [#[[TARGET_B_TAG]]]} : !fir.ref<i32>
 // CHECK:           %[[VAL_9:.*]] = fir.array_coor %[[VAL_4]] %[[VAL_2]] : (!fir.box<!fir.array<?xi32>>, index) -> !fir.ref<i32>
-// "any data access" tag is added by TBAABuilder during CodeGen
-// CHECK:           fir.store %[[VAL_8]] to %[[VAL_9]] : !fir.ref<i32>
+// CHECK:           fir.store %[[VAL_8]] to %[[VAL_9]] {tbaa = [#[[TARGET_A_TAG]]]} : !fir.ref<i32>
 // CHECK:           return
 // CHECK:         }
 
@@ -157,9 +157,10 @@
 // CHECK: #[[POINTER_ANY_ACCESS:.+]] = #llvm.tbaa_type_desc<id = "any access", members = {<#[[POINTER_ROOT]], 0>}>
 // CHECK: #[[POINTER_ANY_DATA:.+]] = #llvm.tbaa_type_desc<id = "any data access", members = {<#[[POINTER_ANY_ACCESS]], 0>}>
 // CHECK: #[[POINTER_ANY_ARG:.+]] = #llvm.tbaa_type_desc<id = "dummy arg data", members = {<#[[POINTER_ANY_DATA]], 0>}>
+// CHECK: #[[POINTER_TARGET_DATA:.+]] = #llvm.tbaa_type_desc<id = "target data", members = {<#[[POINTER_ANY_DATA]], 0>}>
+// CHECK: #[[POINTER_A_TAG:.+]] = #llvm.tbaa_tag<base_type = #[[POINTER_TARGET_DATA]], access_type = #[[POINTER_TARGET_DATA]], offset = 0>
 // CHECK: #[[POINTER_B:.+]] = #llvm.tbaa_type_desc<id = "dummy arg data/_QFpointerargEb", members = {<#[[POINTER_ANY_ARG]], 0>}>
 // CHECK: #[[POINTER_B_TAG:.+]] = #llvm.tbaa_tag<base_type = #[[POINTER_B]], access_type = #[[POINTER_B]], offset = 0>
-// No entry for "dummy arg data/a" because that pointer should get "any data access" becase it has the POINTER attribute
 
 // CHECK-LABEL:   func.func @_QPpointerarg(
 // CHECK-SAME:                             %[[VAL_0:.*]]: !fir.ref<!fir.box<!fir.ptr<!fir.array<?xi32>>>> {fir.bindc_name = "a"},
@@ -177,8 +178,7 @@
 // CHECK:           %[[VAL_10:.*]]:3 = fir.box_dims %[[VAL_9]], %[[VAL_2]] : (!fir.box<!fir.ptr<!fir.array<?xi32>>>, index) -> (index, index, index)
 // CHECK:           %[[VAL_11:.*]] = fir.shift %[[VAL_10]]#0 : (index) -> !fir.shift<1>
 // CHECK:           %[[VAL_12:.*]] = fir.array_coor %[[VAL_9]](%[[VAL_11]]) %[[VAL_3]] : (!fir.box<!fir.ptr<!fir.array<?xi32>>>, !fir.shift<1>, index) -> !fir.ref<i32>
-// "any data access" tag is added by TBAABuilder during CodeGen
-// CHECK:           fir.store %[[VAL_8]] to %[[VAL_12]] : !fir.ref<i32>
+// CHECK:           fir.store %[[VAL_8]] to %[[VAL_12]] {tbaa = [#[[POINTER_A_TAG]]]} : !fir.ref<i32>
 // CHECK:           return
 // CHECK:         }
 
diff --git a/flang/test/Transforms/tbaa2.fir b/flang/test/Transforms/tbaa2.fir
index 5c2503d69a8be..4678a1cd4a686 100644
--- a/flang/test/Transforms/tbaa2.fir
+++ b/flang/test/Transforms/tbaa2.fir
@@ -47,32 +47,35 @@
 // CHECK: #[[ROOT:.+]] = #llvm.tbaa_root<id = "Flang function root _QMmodPcallee">
 // CHECK: #[[ANY_ACCESS:.+]] = #llvm.tbaa_type_desc<id = "any access", members = {<#[[ROOT]], 0>}>
 // CHECK: #[[ANY_DATA:.+]] = #llvm.tbaa_type_desc<id = "any data access", members = {<#[[ANY_ACCESS]], 0>}>
-// CHECK: #[[ANY_GLBL:.+]] = #llvm.tbaa_type_desc<id = "global data", members = {<#[[ANY_DATA]], 0>}>
+// CHECK: #[[TARGETDATA:.+]] = #llvm.tbaa_type_desc<id = "target data", members = {<#[[ANY_DATA]], 0>}>
 // CHECK: #[[ANY_ARG:.+]] = #llvm.tbaa_type_desc<id = "dummy arg data", members = {<#[[ANY_DATA]], 0>}>
-// CHECK: #[[ANY_DIRECT:.+]] = #llvm.tbaa_type_desc<id = "direct data", members = {<#[[ANY_DATA]], 0>}>
+// CHECK: #[[ANY_GLBL:.+]] = #llvm.tbaa_type_desc<id = "global data", members = {<#[[TARGETDATA]], 0>}>
+// CHECK: #[[ARG_LOW:.+]] = #llvm.tbaa_type_desc<id = "dummy arg data/_QMmodFcalleeElow", members = {<#[[ANY_ARG]], 0>}>
+// CHECK: #[[ANY_DIRECT:.+]] = #llvm.tbaa_type_desc<id = "direct data", members = {<#[[TARGETDATA]], 0>}>
+// CHECK: #[[ARG_Z:.+]] = #llvm.tbaa_type_desc<id = "dummy arg data/_QMmodFcalleeEz", members = {<#[[ANY_ARG]], 0>}>
+// CHECK: #[[ARG_Y:.+]] = #llvm.tbaa_type_desc<id = "dummy arg data/_QMmodFcalleeEy", members = {<#[[ANY_ARG]], 0>}>
+
+// CHECK: #[[ARG_LOW_TAG:.+]] = #llvm.tbaa_tag<base_type = #[[ARG_LOW]], access_type = #[[ARG_LOW]], offset = 0>
+// CHECK: #[[ARG_Z_TAG:.+]] = #llvm.tbaa_tag<base_type = #[[ARG_Z]], access_type = #[[ARG_Z]], offset = 0>
+// CHECK: #[[ARG_Y_TAG:.+]] = #llvm.tbaa_tag<base_type = #[[ARG_Y]], access_type = #[[ARG_Y]], offset = 0>
+
 // CHECK: #[[GLBL_ZSTART:.+]] = #llvm.tbaa_type_desc<id = "global data/_QMmodEzstart", members = {<#[[ANY_GLBL]], 0>}>
 // CHECK: #[[GLBL_ZSTOP:.+]] = #llvm.tbaa_type_desc<id = "global data/_QMmodEzstop", members = {<#[[ANY_GLBL]], 0>}>
 // CHECK: #[[GLBL_YSTART:.+]] = #llvm.tbaa_type_desc<id = "global data/_QMmodEystart", members = {<#[[ANY_GLBL]], 0>}>
 // CHECK: #[[GLBL_YSTOP:.+]] = #llvm.tbaa_type_desc<id = "global data/_QMmodEystop", members = {<#[[ANY_GLBL]], 0>}>
 // CHECK: #[[GLBL_XSTART:.+]] = #llvm.tbaa_type_desc<id = "global data/_QMmodExstart", members = {<#[[ANY_GLBL]], 0>}>
-// CHECK: #[[ARG_LOW:.+]] = #llvm.tbaa_type_desc<id = "dummy arg data/_QMmodFcalleeElow", members = {<#[[ANY_ARG]], 0>}>
 // CHECK: #[[DIRECT_A:.+]] = #llvm.tbaa_type_desc<id = "direct data/_QMmodEa", members = {<#[[ANY_DIRECT]], 0>}>
 // CHECK: #[[DIRECT_B:.+]] = #llvm.tbaa_type_desc<id = "direct data/_QMmodEb", members = {<#[[ANY_DIRECT]], 0>}>
-// CHECK: #[[ARG_Z:.+]] = #llvm.tbaa_type_desc<id = "dummy arg data/_QMmodFcalleeEz", members = {<#[[ANY_ARG]], 0>}>
 // CHECK: #[[GLBL_DYINV:.+]] = #llvm.tbaa_type_desc<id = "global data/_QMmodEdyinv", members = {<#[[ANY_GLBL]], 0>}>
-// CHECK: #[[ARG_Y:.+]] = #llvm.tbaa_type_desc<id = "dummy arg data/_QMmodFcalleeEy", members = {<#[[ANY_ARG]], 0>}>
 
 // CHECK: #[[GLBL_ZSTART_TAG:.+]] = #llvm.tbaa_tag<base_type = #[[GLBL_ZSTART]], access_type = #[[GLBL_ZSTART]], offset = 0>
 // CHECK: #[[GLBL_ZSTOP_TAG:.+]] = #llvm.tbaa_tag<base_type = #[[GLBL_ZSTOP]], access_type = #[[GLBL_ZSTOP]], offset = 0>
 // CHECK: #[[GLBL_YSTART_TAG:.+]] = #llvm.tbaa_tag<base_type = #[[GLBL_YSTART]], access_type = #[[GLBL_YSTART]], offset = 0>
 // CHECK: #[[GLBL_YSTOP_TAG:.+]] = #llvm.tbaa_tag<base_type = #[[GLBL_YSTOP]], access_type = #[[GLBL_YSTOP]], offset = 0>
 // CHECK: #[[GLBL_XSTART_TAG:.+]] = #llvm.tbaa_tag<base_type = #[[GLBL_XSTART]], access_type = #[[GLBL_XSTART]], offset = 0>
-// CHECK: #[[ARG_LOW_TAG:.+]] = #llvm.tbaa_tag<base_type = #[[ARG_LOW]], access_type = #[[ARG_LOW]], offset = 0>
 // CHECK: #[[DIRECT_A_TAG:.+]] = #llvm.tbaa_tag<base_type = #[[DIRECT_A]], access_type = #[[DIRECT_A]], offset = 0>
 // CHECK: #[[DIRECT_B_TAG:.+]] = #llvm.tbaa_tag<base_type = #[[DIRECT_B]], access_type = #[[DIRECT_B]], offset = 0>
-// CHECK: #[[ARG_Z_TAG:.+]] = #llvm.tbaa_tag<base_type = #[[ARG_Z]], access_type = #[[ARG_Z]], offset = 0>
 // CHECK: #[[GLBL_DYINV_TAG:.+]] = #llvm.tbaa_tag<base_type = #[[GLBL_DYINV]], access_type = #[[GLBL_DYINV]], offset = 0>
-// CHECK: #[[ARG_Y_TAG:.+]] = #llvm.tbaa_tag<base_type = #[[ARG_Y]], access_type = #[[ARG_Y]], offset = 0>
 
   func.func @_QMmodPcallee(%arg0: !fir.box<!fir.array<?x?x?xf32>> {fir.bindc_name = "z"}, %arg1: !fir.box<!fir.array<?x?x?xf32>> {fir.bindc_name = "y"}, %arg2: !fir.ref<!fir.box<!fir.heap<!fir.array<?x?x?xf32>>>> {fir.bindc_name = "low"}) {
     %c2 = arith.constant 2 : index
diff --git a/flang/test/Transforms/tbaa3.fir b/flang/test/Transforms/tbaa3.fir
new file mode 100644
index 0000000000000..28ff8f7c5fa83
--- /dev/null
+++ b/flang/test/Transforms/tbaa3.fir
@@ -0,0 +1,331 @@
+// RUN: fir-opt --fir-add-alias-tags %s | FileCheck --check-prefixes=ALL,DEFAULT %s
+// RUN: fir-opt --fir-add-alias-tags --local-alloc-tbaa %s | FileCheck --check-prefixes=ALL,LOCAL %s
+
+// Test AddAliasTagsPass creating sub-tree for TARGET/POINTER variables.
+
+// module data
+//   real :: glob(10)
+//   real, target :: globt(10)
+//   real, allocatable :: globa(:)
+//   real, allocatable, target :: globat(:)
+//   real, pointer :: globp(:)
+// end module data
+// subroutine test1(dummyf, dummyft, dummyas, dummyast, dummya, dummyat, dummyp)
+//   use data
+//   real :: dummyf(10)
+//   real, target :: dummyft(10)
+//   real :: dummyas(:)
+//   real, target :: dummyast(:)
+//   real, allocatable :: dummya(:)
+//   real, allocatable, target :: dummyat(:)
+//   real, pointer :: dummyp(:)
+//   real :: local(10)
+//   real, target :: localt(10)
+//   real, allocatable :: locala(:)
+//   real, allocatable, target :: localat(:)
+//   real, pointer :: localp(:)
+//   glob(1) = 1.0
+//   globt(1) = 1.0
+//   globa(1) = 1.0
+//   globat(1) = 1.0
+//   globp(1) = 1.0
+//   dummyf(1) = 1.0
+//   dummyft(1) = 1.0
+//   dummyas(1) = 1.0
+//   dummyast(1) = 1.0
+//   dummya(1) = 1.0
+//   dummyat(1) = 1.0
+//   dummyp(1) = 1.0
+//   local(1) = 1.0
+//   localt(1) = 1.0
+//   locala(1) = 1.0
+//   localat(1) = 1.0
+//   localp(1) = 1.0
+// end subroutine test1
+
+// "Flang function root _QPtest1"
+// |
+// "any access"
+// |
+// |- "descriptor member"
+// |- "any data access"
+//    |
+//    |- "dummy arg data"
+//    |  |
+//    |  |- "dummy arg data/_QFtest1Edummyf"
+//    |  |- "dummy arg data/_QFtest1Edummyas"
+//    |  |- "dummy arg data/_QFtest1Edummya"
+//    |
+//    |- "target data" <- all pointers and taget dummys
+//       |
+//       |- "global data"
+//       |  |
+//       |  |- "global data/_QMdataEglob"
+//       |  |- "global data/_QMdataEglobt"
+//       |
+//       |- "direct data"
+//       |  |
+//       |  |- "direct data/_QMdataEgloba"
+//       |  |- "direct data/_QMdataEglobat"
+//       |
+//       |- "allocated data"
+//          |
+//          |- "allocated data/_QFtest1Elocal"
+//          |- "allocated data/_QFtest1Elocalt"
+//          |- "allocated data/_QFtest1Elocala"
+//          |- "allocated data/_QFtest1Elocalat"
+
+// ALL: #[[FUNCROOT:.+]] = #llvm.tbaa_root<id = "Flang function root _QPtest1">
+// ALL: #[[ANYACCESS:.+]] = #llvm.tbaa_type_desc<id = "any access", members = {<#[[FUNCROOT]], 0>}>
+// ALL: #[[ANYDATA:.+]] = #llvm.tbaa_type_desc<id = "any data access", members = {<#[[ANYACCESS]], 0>}>
+// ALL: #[[TARGETDATA:.+]] = #llvm.tbaa_type_desc<id = "target data", members = {<#[[ANYDATA]], 0>}>
+// ALL: #[[DUMMYDATA:.+]] = #llvm.tbaa_type_desc<id = "dummy arg data", members = {<#[[ANYDATA]], 0>}>
+// ALL: #[[TARGETTAG:.+]] = #llvm.tbaa_tag<base_type = #[[TARGETDATA]], access_type = #[[TARGETDATA]], offset = 0>
+// ALL: #[[GLOBALDATA:.+]] = #llvm.tbaa_type_desc<id = "global data", members = {<#[[TARGETDATA]], 0>}>
+// ALL: #[[DIRECTDATA:.+]] = #llvm.tbaa_type_desc<id = "direct data", members = {<#[[TARGETDATA]], 0>}>
+// ALL: #[[DUMMYFVAR:.+]] = #llvm.tbaa_type_desc<id = "dummy arg data/_QFtest1Edummyf", members = {<#[[DUMMYDATA]], 0>}>
+// ALL: #[[DUMMYASVAR:.+]] = #llvm.tbaa_type_desc<id = "dummy arg data/_QFtest1Edummyas", members = {<#[[DUMMYDATA]], 0>}>
+// ALL: #[[DUMMYAVAR:.+]] = #llvm.tbaa_type_desc<id = "dummy arg data/_QFtest1Edummya", members = {<#[[DUMMYDATA]], 0>}>
+// LOCAL: #[[LOCALDATA:.+]] = #llvm.tbaa_type_desc<id = "allocated data", members = {<#[[TARGETDATA]], 0>}>
+// ALL: #[[DUMMYFTAG:.+]] = #llvm.tbaa_tag<base_type = #[[DUMMYFVAR]], access_type = #[[DUMMYFVAR]], offset = 0>
+// ALL: #[[DUMMYASTAG:.+]] = #llvm.tbaa_tag<base_type = #[[DUMMYASVAR]], access_type = #[[DUMMYASVAR]], offset = 0>
+// ALL: #[[DUMMYATAG:.+]] = #llvm.tbaa_tag<base_type = #[[DUMMYAVAR]], access_type = #[[DUMMYAVAR]], offset = 0>
+// ALL: #[[GLOBVAR:.+]] = #llvm.tbaa_type_desc<id = "global data/_QMdataEglob", members = {<#[[GLOBALDATA]], 0>}>
+// ALL: #[[GLOBTVAR:.+]] = #llvm.tbaa_type_desc<id = "global data/_QMdataEglobt", members = {<#[[GLOBALDATA]], 0>}>
+// ALL: #[[GLOBAVAR:.+]] = #llvm.tbaa_type_desc<id = "direct data/_QMdataEgloba", members = {<#[[DIRECTDATA]], 0>}>
+// ALL: #[[GLOBATVAR:.+]] = #llvm.tbaa_type_desc<id = "direct data/_QMdataEglobat", members = {<#[[DIRECTDATA]], 0>}>
+// LOCAL: #[[LOCALVAR:.+]] = #llvm.tbaa_type_desc<id = "allocated data/_QFtest1Elocal", members = {<#[[LOCALDATA]], 0>}>
+// LOCAL: #[[LOCALTVAR:.+]] = #llvm.tbaa_type_desc<id = "allocated data/_QFtest1Elocalt", members = {<#[[LOCALDATA]], 0>}>
+// LOCAL: #[[LOCALAVAR:.+]] = #llvm.tbaa_type_desc<id = "allocated data/_QFtest1Elocala", members = {<#[[LOCALDATA]], 0>}>
+// LOCAL: #[[LOCALATVAR:.+]] = #llvm.tbaa_type_desc<id = "allocated data/_QFtest1Elocalat", members = {<#[[LOCALDATA]], 0>}>
+// ALL: #[[GLOBTAG:.+]] = #llvm.tbaa_tag<base_type = #[[GLOBVAR]], access_type = #[[GLOBVAR]], offset = 0>
+// ALL: #[[GLOBTTAG:.+]] = #llvm.tbaa_tag<base_type = #[[GLOBTVAR]], access_type = #[[GLOBTVAR]], offset = 0>
+// ALL: #[[GLOBATAG:.+]] = #llvm.tbaa_tag<base_type = #[[GLOBAVAR]], access_type = #[[GLOBAVAR]], offset = 0>
+// ALL: #[[GLOBATTAG:.+]] = #llvm.tbaa_tag<base_type = #[[GLOBATVAR]], access_type = #[[GLOBATVAR]], offset = 0>
+// LOCAL: #[[LOCALTAG:.+]] = #llvm.tbaa_tag<base_type = #[[LOCALVAR]], access_type = #[[LOCALVAR]], offset = 0>
+// LOCAL: #[[LOCALTTAG:.+]] = #llvm.tbaa_tag<base_type = #[[LOCALTVAR]], access_type = #[[LOCALTVAR]], offset = 0>
+// LOCAL: #[[LOCALATAG:.+]] = #llvm.tbaa_tag<base_type = #[[LOCALAVAR]], access_type = #[[LOCALAVAR]], offset = 0>
+// LOCAL: #[[LOCALATTAG:.+]] = #llvm.tbaa_tag<base_type = #[[LOCALATVAR]], access_type = #[[LOCALATVAR]], offset = 0>
+
+module {
+  fir.global @_QMdataEglob : !fir.array<10xf32> {
+    %0 = fir.zero_bits !fir.array<10xf32>
+    fir.has_value %0 : !fir.array<10xf32>
+  }
+  fir.global @_QMdataEgloba : !fir.box<!fir.heap<!fir.array<?xf32>>> {
+    %c0 = arith.constant 0 : index
+    %0 = fir.zero_bits !fir.heap<!fir.array<?xf32>>
+    %1 = fir.shape %c0 : (index) -> !fir.shape<1>
+    %2 = fir.embox %0(%1) : (!fir.heap<!fir.array<?xf32>>, !fir.shape<1>) -> !fir.box<!fir.heap<!fir.array<?xf32>>>
+    fir.has_value %2 : !fir.box<!fir.heap<!fir.array<?xf32>>>
+  }
+  fir.global @_QMdataEglobat target : !fir.box<!fir.heap<!fir.array<?xf32>>> {
+    %c0 = arith.constant 0 : index
+    %0 = fir.zero_bits !fir.heap<!fir.array<?xf32>>
+    %1 = fir.shape %c0 : (index) -> !fir.shape<1>
+    %2 = fir.embox %0(%1) : (!fir.heap<!fir.array<?xf32>>, !fir.shape<1>) -> !fir.box<!fir.heap<!fir.array<?xf32>>>
+    fir.has_value %2 : !fir.box<!fir.heap<!fir.array<?xf32>>>
+  }
+  fir.global @_QMdataEglobp : !fir.box<!fir.ptr<!fir.array<?xf32>>> {
+    %c0 = arith.constant 0 : index
+    %0 = fir.zero_bits !fir.ptr<!fir.array<?xf32>>
+    %1 = fir.shape %c0 : (index) -> !fir.shape<1>
+    %2 = fir.embox %0(%1) : (!fir.ptr<!fir.array<?xf32>>, !fir.shape<1>) -> !fir.box<!fir.ptr<!fir.array<?xf32>>>
+    fir.has_value %2 : !fir.box<!fir.ptr<!fir.array<?xf32>>>
+  }
+  fir.global @_QMdataEglobt target : !fir.array<10xf32> {
+    %0 = fir.zero_bits !fir.array<10xf32>
+    fir.has_value %0 : !fir.array<10xf32>
+  }
+
+// ALL-LABEL:   func.func @_QPtest1(
+  func.func @_QPtest1(%arg0: !fir.ref<!fir.array<10xf32>> {fir.bindc_name = "dummyf"}, %arg1: !fir.ref<!fir.array<10xf32>> {fir.bindc_name = "dummyft", fir.target}, %arg2: !fir.box<!fir.array<?xf32>> {fir.bindc_name = "dummyas"}, %arg3: !fir.box<!fir.array<?xf32>> {fir.bindc_name = "dummyast", fir.target}, %arg4: !fir.ref<!fir.box<!fir.heap<!fir.array<?xf32>>>> {fir.bindc_name = "dummya"}, %arg5: !fir.ref<!fir.box<!fir.heap<!fir.array<?xf32>>>> {fir.bindc_name = "dummyat", fir.target}, %arg6: !fir.ref<!fir.box<!fir.ptr<!fir.array<?xf32>>>> {fir.bindc_name = "dummyp"}) {
+    %c0_i64 = arith.constant 0 : i64
+    %c1 = arith.constant 1 : index
+    %cst = arith.constant 1.000000e+00 : f32
+    %c0 = arith.constant 0 : index
+    %c10 = arith.constant 10 : index
+    %0 = fir.dummy_scope : !fir.dscope
+    %1 = fir.declare %arg4 dummy_scope %0 {fortran_attrs = #fir.var_attrs<allocatable>, uniq_name = "_QFtest1Edummya"} : (!fir.ref<!fir.box<!fir.heap<!fir.array<?xf32>>>>, !fir.dscope) -> !fir.ref<!fir.box<!fir.heap<!fir.array<?xf32>>>>
+    %2 = fir.declare %arg2 dummy_scope %0 {uniq_name = "_QFtest1Edummyas"} : (!fir.box<!fir.array<?xf32>>, !fir.dscope) -> !fir.box<!fir.array<?xf32>>
+    %3 = fir.declare %arg3 dummy_scope %0 {fortran_attrs = #fir.var_attrs<target>, uniq_name = "_QFtest1Edummyast"} : (!fir.box<!fir.array<?xf32>>, !fir.dscope) -> !fir.box<!fir.array<?xf32>>
+    %4 = fir.declare %arg5 dummy_scope %0 {fortran_attrs = #fir.var_attrs<allocatable, target>, uniq_name = "_QFtest1Edummyat"} : (!fir.ref<!fir.box<!fir.heap<!fir.array<?xf32>>>>, !fir.dscope) -> !fir.ref<!fir.box<!fir.heap<!fir.array<?xf32>>>>
+    %5 = fir.shape %c10 : (index) -> !fir.shape<1>
+    %6 = fir.declare %arg0(%5) dummy_scope %0 {uniq_name = "_QFtest1Edummyf"} : (!fir.ref<!fir.array<10xf32>>, !fir.shape<1>, !fir.dscope) -> !fir.ref<!fir.array<10xf32>>
+    %7 = fir.declare %arg1(%5) dummy_scope %0 {fortran_attrs = #fir.var_attrs<target>, uniq_name = "_QFtest1Edummyft"} : (!fir.ref<!fir.array<10xf32>>, !fir.shape<1>, !fir.dscope) -> !fir.ref<!fir.array<10xf32>>
+    %8 = fir.declare %arg6 dummy_scope %0 {fortran_attrs = #fir.var_attrs<pointer>, uniq_name = "_QFtest1Edummyp"} : (!fir.ref<!fir.box<!fir.ptr<!fir.array<?xf32>>>>, !fir.dscope) -> !fir.ref<!fir.box<!fir.ptr<!fir.array<?xf32>>>>
+    %9 = fir.address_of(@_QMdataEglob) : !fir.ref<!fir.array<10xf32>>
+    %10 = fir.declare %9(%5) {uniq_name = "_QMdataEglob"} : (!fir.ref<!fir.array<10xf32>>, !fir.shape<1>) -> !fir.ref<!fir.array<10xf32>>
+    %11 = fir.address_of(@_QMdataEgloba) : !fir.ref<!fir.box<!fir.heap<!fir.array<?xf32>>>>
+    %12 = fir.declare %11 {fortran_attrs = #fir.var_attrs<allocatable>, uniq_name = "_QMdataEgloba"} : (!fir.ref<!fir.box<!fir.heap<!fir.array<?xf32>>>>) -> !fir.ref<!fir.box<!fir.heap<!fir.array<?xf32>>>>
+    %13 = fir.address_of(@_QMdataEglobat) : !fir.ref<!fir.box<!fir.heap<!fir.array<?xf32>>>>
+    %14 = fir.declare %13 {fortran_attrs = #fir.var_attrs<allocatable, target>, uniq_name = "_QMdataEglobat"} : (!fir.ref<!fir.box<!fir.heap<!fir.array<?xf32>>>>) -> !fir.ref<!fir.box<!fir.heap<!fir.array<?xf32>>>>
+    %15 = fir.address_of(@_QMdataEglobp) : !fir.ref<!fir.box<!fir.ptr<!fir.array<?xf32>>>>
+    %16 = fir.declare %15 {fortran_attrs = #fir.var_attrs<pointer>, uniq_name = "_QMdataEglobp"} : (!fir.ref<!fir.box<!fir.ptr<!fir.array<?xf32>>>>) -> !fir.ref<!fir.box<!fir.ptr<!fir.array<?xf32>>>>
+    %17 = fir.address_of(@_QMdataEglobt) : !fir.ref<!fir.array<10xf32>>
+    %18 = fir.declare %17(%5) {fortran_attrs = #fir.var_attrs<target>, uniq_name = "_QMdataEglobt"} : (!fir.ref<!fir.array<10xf32>>, !fir.shape<1>) -> !fir.ref<!fir.array<10xf32>>
+    %19 = fir.alloca !fir.array<10xf32> {bindc_name = "local", uniq_name = "_QFtest1Elocal"}
+    %20 = fir.declare %19(%5) {uniq_name = "_QFtest1Elocal"} : (!fir.ref<!fir.array<10xf32>>, !fir.shape<1>) -> !fir.ref<!fir.array<10xf32>>
+    %21 = fir.alloca !fir.box<!fir.heap<!fir.array<?xf32>>> {bindc_name = "locala", uniq_name = "_QFtest1Elocala"}
+    %22 = fir.zero_bits !fir.heap<!fir.array<?xf32>>
+    %23 = fir.shape %c0 : (index) -> !fir.shape<1>
+    %24 = fir.embox %22(%23) : (!fir.heap<!fir.array<?xf32>>, !fir.shape<1>) -> !fir.box<!fir.heap<!fir.array<?xf32>>>
+// ALL-NOT: fir.store{{.*}}tbaa
+    fir.store %24 to %21 : !fir.ref<!fir.box<!fir.heap<!fir.array<?xf32>>>>
+    %25 = fir.declare %21 {fortran_attrs = #fir.var_attrs<allocatable>, uniq_name = "_QFtest1Elocala"} : (!fir.ref<!fir.box<!fir.heap<!fir.array<?xf32>>>>) -> !fir.ref<!fir.box<!fir.heap<!fir.array<?xf32>>>>
+    %26 = fir.alloca !fir.box<!fir.heap<!fir.array<?xf32>>> {bindc_name = "localat", fir.target, uniq_name = "_QFtest1Elocalat"}
+// ALL-NOT: fir.store{{.*}}tbaa
+    fir.store %24 to %26 : !fir.ref<!fir.box<!fir.heap<!fir.array<?xf32>>>>
+    %27 = fir.declare %26 {fortran_attrs = #fir.var_attrs<allocatable, target>, uniq_name = "_QFtest1Elocalat"} : (!fir.ref<!fir.box<!fir.heap<!fir.array<?xf32>>>>) -> !fir.ref<!fir.box<!fir.heap<!fir.array<?xf32>>>>
+    %28 = fir.alloca !fir.box<!fir.ptr<!fir.array<?xf32>>> {bindc_name = "localp", uniq_name = "_QFtest1Elocalp"}
+    %29 = fir.zero_bits !fir.ptr<!fir.array<?xf32>>
+    %30 = fir.embox %29(%23) : (!fir.ptr<!fir.array<?xf32>>, !fir.shape<1>) -> !fir.box<!fir.ptr<!fir.array<?xf32>>>
+// ALL-NOT: fir.store{{.*}}tbaa
+    fir.store %30 to %28 : !fir.ref<!fir.box<!fir.ptr<!fir.array<?xf32>>>>
+    %31 = fir.declare %28 {fortran_attrs = #fir.var_attrs<pointer>, uniq_name = "_QFtest1Elocalp"} : (!fir.ref<!fir.box<!fir.ptr<!fir.array<?xf32>>>>) -> !fir.ref<!fir.box<!fir.ptr<!fir.array<?xf32>>>>
+    %32 = fir.alloca !fir.array<10xf32> {bindc_name = "localt", fir.target, uniq_name = "_QFtest1Elocalt"}
+    %33 = fir.declare %32(%5) {fortran_attrs = #fir.var_attrs<target>, uniq_name = "_QFtest1Elocalt"} : (!fir.ref<!fir.array<10xf32>>, !fir.shape<1>) -> !fir.ref<!fir.array<10xf32>>
+    %34 = fir.array_coor %10(%5) %c1 : (!fir.ref<!fir.array<10xf32>>, !fir.shape<1>, index) -> !fir.ref<f32>
+// module data :: real :: glob(10)
+// ALL: fir.store{{.*}}{tbaa = [#[[GLOBTAG]]]} : !fir.ref<f32>
+    fir.store %cst to %34 : !fir.ref<f32>
+    %35 = fir.array_coor %18(%5) %c1 : (!fir.ref<!fir.array<10xf32>>, !fir.shape<1>, index) -> !fir.ref<f32>
+// module data :: real, target :: globt(10)
+// ALL: fir.store{{.*}}{tbaa = [#[[GLOBTTAG]]]} : !fir.ref<f32>
+    fir.store %cst to %35 : !fir.ref<f32>
+// ALL-NOT: fir.load{{.*}}tbaa
+    %36 = fir.load %12 : !fir.ref<!fir.box<!fir.heap<!fir.array<?xf32>>>>
+    %37 = fir.box_addr %36 : (!fir.box<!fir.heap<!fir.array<?xf32>>>) -> !fir.heap<!fir.array<?xf32>>
+    %38:3 = fir.box_dims %36, %c0 : (!fir.box<!fir.heap<!fir.array<?xf32>>>, index) -> (index, index, index)
+    %39 = fir.shape_shift %38#0, %38#1 : (index, index) -> !fir.shapeshift<1>
+    %40 = fir.array_coor %37(%39) %c1 : (!fir.heap<!fir.array<?xf32>>, !fir.shapeshift<1>, index) -> !fir.ref<f32>
+// module data :: real, allocatable :: globa(:)
+// ALL: fir.store{{.*}}{tbaa = [#[[GLOBATAG]]]} : !fir.ref<f32>
+    fir.store %cst to %40 : !fir.ref<f32>
+// ALL-NOT: fir.load{{.*}}tbaa
+    %41 = fir.load %14 : !fir.ref<!fir.box<!fir.heap<!fir.array<?xf32>>>>
+    %42 = fir.box_addr %41 : (!fir.box<!fir.heap<!fir.array<?xf32>>>) -> !fir.heap<!fir.array<?xf32>>
+    %43:3 = fir.box_dims %41, %c0 : (!fir.box<!fir.heap<!fir.array<?xf32>>>, index) -> (index, index, index)
+    %44 = fir.shape_shift %43#0, %43#1 : (index, index) -> !fir.shapeshift<1>
+    %45 = fir.array_coor %42(%44) %c1 : (!fir.heap<!fir.array<?xf32>>, !fir.shapeshift<1>, index) -> !fir.ref<f32>
+// module data :: real, allocatable, target :: globat(:)
+// ALL: fir.store{{.*}}{tbaa = [#[[GLOBATTAG]]]} : !fir.ref<f32>
+    fir.store %cst to %45 : !fir.ref<f32>
+// ALL-NOT: fir.load{{.*}}tbaa
+    %46 = fir.load %16 : !fir.ref<!fir.box<!fir.ptr<!fir.array<?xf32>>>>
+    %47:3 = fir.box_dims %46, %c0 : (!fir.box<!fir.ptr<!fir.array<?xf32>>>, index) -> (index, index, index)
+    %48 = fir.shift %47#0 : (index) -> !fir.shift<1>
+    %49 = fir.array_coor %46(%48) %c1 : (!fir.box<!fir.ptr<!fir.array<?xf32>>>, !fir.shift<1>, index) -> !fir.ref<f32>
+// module data :: real, pointer :: globp(:)
+// ALL: fir.store{{.*}}{tbaa = [#[[TARGETTAG]]]} : !fir.ref<f32>
+    fir.store %cst to %49 : !fir.ref<f32>
+    %50 = fir.array_coor %6(%5) %c1 : (!fir.ref<!fir.array<10xf32>>, !fir.shape<1>, index) -> !fir.ref<f32>
+// real :: dummyf(10)
+// ALL: fir.store{{.*}}{tbaa = [#[[DUMMYFTAG]]]} : !fir.ref<f32>
+    fir.store %cst to %50 : !fir.ref<f32>
+    %51 = fir.array_coor %7(%5) %c1 : (!fir.ref<!fir.array<10xf32>>, !fir.shape<1>, index) -> !fir.ref<f32>
+// real, target :: dummyft(10)
+// ALL: fir.store{{.*}}{tbaa = [#[[TARGETTAG]]]} : !fir.ref<f32>
+    fir.store %cst to %51 : !fir.ref<f32>
+    %52 = fir.array_coor %2 %c1 : (!fir.box<!fir.array<?xf32>>, index) -> !fir.ref<f32>
+// real :: dummyas(:)
+// ALL: fir.store{{.*}}{tbaa = [#[[DUMMYASTAG]]]} : !fir.ref<f32>
+    fir.store %cst to %52 : !fir.ref<f32>
+    %53 = fir.array_coor %3 %c1 : (!fir.box<!fir.array<?xf32>>, index) -> !fir.ref<f32>
+// real, target :: dummyast(:)
+// ALL: fir.store{{.*}}{tbaa = [#[[TARGETTAG]]]} : !fir.ref<f32>
+    fir.store %cst to %53 : !fir.ref<f32>
+// ALL-NOT: fir.load{{.*}}tbaa
+    %54 = fir.load %1 : !fir.ref<!fir.box<!fir.heap<!fir.array<?xf32>>>>
+    %55 = fir.box_addr %54 : (!fir.box<!fir.heap<!fir.array<?xf32>>>) -> !fir.heap<!fir.array<?xf32>>
+    %56:3 = fir.box_dims %54, %c0 : (!fir.box<!fir.heap<!fir.array<?xf32>>>, index) -> (index, index, index)
+    %57 = fir.shape_shift %56#0, %56#1 : (index, index) -> !fir.shapeshift<1>
+    %58 = fir.array_coor %55(%57) %c1 : (!fir.heap<!fir.array<?xf32>>, !fir.shapeshift<1>, index) -> !fir.ref<f32>
+// real, allocatable :: dummya(:)
+// ALL: fir.store{{.*}}{tbaa = [#[[DUMMYATAG]]]} : !fir.ref<f32>
+    fir.store %cst to %58 : !fir.ref<f32>
+// ALL-NOT: fir.load{{.*}}tbaa
+    %59 = fir.load %4 : !fir.ref<!fir.box<!fir.heap<!fir.array<?xf32>>>>
+    %60 = fir.box_addr %59 : (!fir.box<!fir.heap<!fir.array<?xf32>>>) -> !fir.heap<!fir.array<?xf32>>
+    %61:3 = fir.box_dims %59, %c0 : (!fir.box<!fir.heap<!fir.array<?xf32>>>, index) -> (index, index, index)
+    %62 = fir.shape_shift %61#0, %61#1 : (index, index) -> !fir.shapeshift<1>
+    %63 = fir.array_coor %60(%62) %c1 : (!fir.heap<!fir.array<?xf32>>, !fir.shapeshift<1>, index) -> !fir.ref<f32>
+// real, allocatable, target :: dummyat(:)
+// ALL: fir.store{{.*}}{tbaa = [#[[TARGETTAG]]]} : !fir.ref<f32>
+    fir.store %cst to %63 : !fir.ref<f32>
+// ALL-NOT: fir.load{{.*}}tbaa
+    %64 = fir.load %8 : !fir.ref<!fir.box<!fir.ptr<!fir.array<?xf32>>>>
+    %65:3 = fir.box_dims %64, %c0 : (!fir.box<!fir.ptr<!fir.array<?xf32>>>, index) -> (index, index, index)
+    %66 = fir.shift %65#0 : (index) -> !fir.shift<1>
+    %67 = fir.array_coor %64(%66) %c1 : (!fir.box<!fir.ptr<!fir.array<?xf32>>>, !fir.shift<1>, index) -> !fir.ref<f32>
+// real, pointer :: dummyp(:)
+// ALL: fir.store{{.*}}{tbaa = [#[[TARGETTAG]]]} : !fir.ref<f32>
+    fir.store %cst to %67 : !fir.ref<f32>
+    %68 = fir.array_coor %20(%5) %c1 : (!fir.ref<!fir.array<10xf32>>, !fir.shape<1>, index) -> !fir.ref<f32>
+// real :: local(10)
+// DEFAULT-NOT: fir.store{{.*}}tbaa
+// LOCAL: fir.store{{.*}}{tbaa = [#[[LOCALTAG]]]} : !fir.ref<f32>
+    fir.store %cst to %68 : !fir.ref<f32>
+    %69 = fir.array_coor %33(%5) %c1 : (!fir.ref<!fir.array<10xf32>>, !fir.shape<1>, index) -> !fir.ref<f32>
+// real, target :: localt(10)
+// DEFAULT-NOT: fir.store{{.*}}tbaa
+// LOCAL: fir.store{{.*}}{tbaa = [#[[LOCALTTAG]]]} : !fir.ref<f32>
+    fir.store %cst to %69 : !fir.ref<f32>
+// ALL-NOT: fir.load{{.*}}tbaa
+    %70 = fir.load %25 : !fir.ref<!fir.box<!fir.heap<!fir.array<?xf32>>>>
+    %71 = fir.box_addr %70 : (!fir.box<!fir.heap<!fir.array<?xf32>>>) -> !fir.heap<!fir.array<?xf32>>
+    %72:3 = fir.box_dims %70, %c0 : (!fir.box<!fir.heap<!fir.array<?xf32>>>, index) -> (index, index, index)
+    %73 = fir.shape_shift %72#0, %72#1 : (index, index) -> !fir.shapeshift<1>
+    %74 = fir.array_coor %71(%73) %c1 : (!fir.heap<!fir.array<?xf32>>, !fir.shapeshift<1>, index) -> !fir.ref<f32>
+// real, allocatable :: locala(:)
+// DEFAULT-NOT: fir.store{{.*}}tbaa
+// LOCAL: fir.store{{.*}}{tbaa = [#[[LOCALATAG]]]} : !fir.ref<f32>
+    fir.store %cst to %74 : !fir.ref<f32>
+// ALL-NOT: fir.load{{.*}}tbaa
+    %75 = fir.load %27 : !fir.ref<!fir.box<!fir.heap<!fir.array<?xf32>>>>
+    %76 = fir.box_addr %75 : (!fir.box<!fir.heap<!fir.array<?xf32>>>) -> !fir.heap<!fir.array<?xf32>>
+    %77:3 = fir.box_dims %75, %c0 : (!fir.box<!fir.heap<!fir.array<?xf32>>>, index) -> (index, index, index)
+    %78 = fir.shape_shift %77#0, %77#1 : (index, index) -> !fir.shapeshift<1>
+    %79 = fir.array_coor %76(%78) %c1 : (!fir.heap<!fir.array<?xf32>>, !fir.shapeshift<1>, index) -> !fir.ref<f32>
+// real, allocatable, target :: localat(:)
+// DEFAULT-NOT: fir.store{{.*}}tbaa
+// LOCAL: fir.store{{.*}}{tbaa = [#[[LOCALATTAG]]]} : !fir.ref<f32>
+    fir.store %cst to %79 : !fir.ref<f32>
+// ALL-NOT: fir.load{{.*}}tbaa
+    %80 = fir.load %31 : !fir.ref<!fir.box<!fir.ptr<!fir.array<?xf32>>>>
+    %81:3 = fir.box_dims %80, %c0 : (!fir.box<!fir.ptr<!fir.array<?xf32>>>, index) -> (index, index, index)
+    %82 = fir.shift %81#0 : (index) -> !fir.shift<1>
+    %83 = fir.array_coor %80(%82) %c1 : (!fir.box<!fir.ptr<!fir.array<?xf32>>>, !fir.shift<1>, index) -> !fir.ref<f32>
+// real, pointer :: localp(:)
+// DEFAULT-NOT: fir.store{{.*}}tbaa
+// LOCAL: fir.store{{.*}}{tbaa = [#[[TARGETTAG]]]} : !fir.ref<f32>
+    fir.store %cst to %83 : !fir.ref<f32>
+// ALL-NOT: fir.load{{.*}}tbaa
+    %84 = fir.load %27 : !fir.ref<!fir.box<!fir.heap<!fir.array<?xf32>>>>
+    %85 = fir.box_addr %84 : (!fir.box<!fir.heap<!fir.array<?xf32>>>) -> !fir.heap<!fir.array<?xf32>>
+    %86 = fir.convert %85 : (!fir.heap<!fir.array<?xf32>>) -> i64
+    %87 = arith.cmpi ne, %86, %c0_i64 : i64
+    fir.if %87 {
+// ALL-NOT: fir.load{{.*}}tbaa
+      %92 = fir.load %27 : !fir.ref<!fir.box<!fir.heap<!fir.array<?xf32>>>>
+      %93 = fir.box_addr %92 : (!fir.box<!fir.heap<!fir.array<?xf32>>>) -> !fir.heap<!fir.array<?xf32>>
+      fir.freemem %93 : !fir.heap<!fir.array<?xf32>>
+// ALL-NOT: fir.store{{.*}}tbaa
+      fir.store %24 to %27 : !fir.ref<!fir.box<!fir.heap<!fir.array<?xf32>>>>
+    }
+// ALL-NOT: fir.load{{.*}}tbaa
+    %88 = fir.load %25 : !fir.ref<!fir.box<!fir.heap<!fir.array<?xf32>>>>
+    %89 = fir.box_addr %88 : (!fir.box<!fir.heap<!fir.array<?xf32>>>) -> !fir.heap<!fir.array<?xf32>>
+    %90 = fir.convert %89 : (!fir.heap<!fir.array<?xf32>>) -> i64
+    %91 = arith.cmpi ne, %90, %c0_i64 : i64
+    fir.if %91 {
+// ALL-NOT: fir.load{{.*}}tbaa
+      %92 = fir.load %25 : !fir.ref<!fir.box<!fir.heap<!fir.array<?xf32>>>>
+      %93 = fir.box_addr %92 : (!fir.box<!fir.heap<!fir.array<?xf32>>>) -> !fir.heap<!fir.array<?xf32>>
+      fir.freemem %93 : !fir.heap<!fir.array<?xf32>>
+// ALL-NOT: fir.store{{.*}}tbaa
+      fir.store %24 to %25 : !fir.ref<!fir.box<!fir.heap<!fir.array<?xf32>>>>
+    }
+    return
+  }
+}
diff --git a/flang/test/Transforms/tbaa4.fir b/flang/test/Transforms/tbaa4.fir
new file mode 100644
index 0000000000000..6fa8fff02b6a6
--- /dev/null
+++ b/flang/test/Transforms/tbaa4.fir
@@ -0,0 +1,177 @@
+// Test TBAA tags for common and equivalence.
+// RUN: fir-opt --fir-add-alias-tags --split-input-file %s | FileCheck --check-prefixes=ALL,DEFAULT %s
+// RUN: fir-opt --fir-add-alias-tags --local-alloc-tbaa --split-input-file %s | FileCheck --check-prefixes=ALL,LOCAL %s
+
+// ALL: #[[ROOT:.+]] = #llvm.tbaa_root<id = "Flang function root _QPtest_common">
+// ALL: #[[ANY:.+]] = #llvm.tbaa_type_desc<id = "any access", members = {<#[[ROOT]], 0>}>
+// ALL: #[[ANYDATA:.+]] = #llvm.tbaa_type_desc<id = "any data access", members = {<#[[ANY]], 0>}>
+// ALL: #[[TARGETDATA:.+]] = #llvm.tbaa_type_desc<id = "target data", members = {<#[[ANYDATA]], 0>}>
+// ALL: #[[GLOBALDATA:.+]] = #llvm.tbaa_type_desc<id = "global data", members = {<#[[TARGETDATA]], 0>}>
+// ALL: #[[BLK:.+]] = #llvm.tbaa_type_desc<id = "global data/blk_", members = {<#[[GLOBALDATA]], 0>}>
+// ALL: #[[TAG:.+]] = #llvm.tbaa_tag<base_type = #[[BLK]], access_type = #[[BLK]], offset = 0>
+
+module {
+// ALL-LABEL:   fir.global common @blk_(dense<0> : vector<48xi8>) {alignment = 4 : i64} : !fir.array<48xi8>
+  fir.global common @blk_(dense<0> : vector<48xi8>) {alignment = 4 : i64} : !fir.array<48xi8>
+
+// ALL-LABEL:   func.func @_QPtest_common() {
+// ALL:           fir.store{{.*}}{tbaa = [#[[TAG]]]} : !fir.ref<f32>
+// ALL:           fir.store{{.*}}{tbaa = [#[[TAG]]]} : !fir.ref<i32>
+// ALL:           fir.store{{.*}}{tbaa = [#[[TAG]]]} : !fir.ref<f32>
+  func.func @_QPtest_common() {
+    %c1 = arith.constant 1 : index
+    %c1_i32 = arith.constant 1 : i32
+    %cst = arith.constant 1.000000e+00 : f32
+    %c10 = arith.constant 10 : index
+    %c8 = arith.constant 8 : index
+    %c4 = arith.constant 4 : index
+    %c0 = arith.constant 0 : index
+    %0 = fir.dummy_scope : !fir.dscope
+    %1 = fir.address_of(@blk_) : !fir.ref<!fir.array<48xi8>>
+    %2 = fir.convert %1 : (!fir.ref<!fir.array<48xi8>>) -> !fir.ref<!fir.array<?xi8>>
+    %3 = fir.coordinate_of %2, %c0 : (!fir.ref<!fir.array<?xi8>>, index) -> !fir.ref<i8>
+    %4 = fir.convert %3 : (!fir.ref<i8>) -> !fir.ref<f32>
+    %5 = fir.declare %4 {uniq_name = "_QFtest_commonEa"} : (!fir.ref<f32>) -> !fir.ref<f32>
+    %6 = fir.coordinate_of %2, %c4 : (!fir.ref<!fir.array<?xi8>>, index) -> !fir.ref<i8>
+    %7 = fir.convert %6 : (!fir.ref<i8>) -> !fir.ref<f32>
+    %8 = fir.declare %7 {uniq_name = "_QFtest_commonEb"} : (!fir.ref<f32>) -> !fir.ref<f32>
+    %9 = fir.coordinate_of %2, %c8 : (!fir.ref<!fir.array<?xi8>>, index) -> !fir.ref<i8>
+    %10 = fir.convert %9 : (!fir.ref<i8>) -> !fir.ref<!fir.array<10xi32>>
+    %11 = fir.shape %c10 : (index) -> !fir.shape<1>
+    %12 = fir.declare %10(%11) {uniq_name = "_QFtest_commonEc"} : (!fir.ref<!fir.array<10xi32>>, !fir.shape<1>) -> !fir.ref<!fir.array<10xi32>>
+    fir.store %cst to %5 : !fir.ref<f32>
+    %13 = fir.array_coor %12(%11) %c1 : (!fir.ref<!fir.array<10xi32>>, !fir.shape<1>, index) -> !fir.ref<i32>
+    fir.store %c1_i32 to %13 : !fir.ref<i32>
+    fir.store %cst to %8 : !fir.ref<f32>
+    return
+  }
+}
+
+// -----
+
+// LOCAL: #[[ROOT:.+]] = #llvm.tbaa_root<id = "Flang function root _QPtest_local_equiv">
+// LOCAL: #[[ANY:.+]] = #llvm.tbaa_type_desc<id = "any access", members = {<#[[ROOT]], 0>}>
+// LOCAL: #[[ANYDATA:.+]] = #llvm.tbaa_type_desc<id = "any data access", members = {<#[[ANY]], 0>}>
+// LOCAL: #[[TARGETDATA:.+]] = #llvm.tbaa_type_desc<id = "target data", members = {<#[[ANYDATA]], 0>}>
+// LOCAL: #[[ALLOCATEDDATA:.+]] = #llvm.tbaa_type_desc<id = "allocated data", members = {<#[[TARGETDATA]], 0>}>
+// LOCAL: #[[EQUIV:.+]] = #llvm.tbaa_type_desc<id = "allocated data/_QFtest_local_equivEa", members = {<#[[ALLOCATEDDATA]], 0>}>
+// LOCAL: #[[$ATTR_13:.+]] = #llvm.tbaa_tag<base_type = #[[EQUIV]], access_type = #[[EQUIV]], offset = 0>
+
+// ALL-LABEL:   func.func @_QPtest_local_equiv() {
+// LOCAL:         fir.store{{.*}}{tbaa = [#[[TAG]]]} : !fir.ptr<f32>
+// LOCAL:         fir.store{{.*}}{tbaa = [#[[TAG]]]} : !fir.ref<i32>
+// LOCAL:         fir.store{{.*}}{tbaa = [#[[TAG]]]} : !fir.ptr<f32>
+// DEFAULT-NOT:   fir.store{{.}}tbaa
+func.func @_QPtest_local_equiv() {
+  %c1 = arith.constant 1 : index
+  %c1_i32 = arith.constant 1 : i32
+  %cst = arith.constant 1.000000e+00 : f32
+  %c10 = arith.constant 10 : index
+  %c0 = arith.constant 0 : index
+  %c8 = arith.constant 8 : index
+  %0 = fir.dummy_scope : !fir.dscope
+  %1 = fir.alloca !fir.array<40xi8> {uniq_name = "_QFtest_local_equivEa"}
+  %2 = fir.coordinate_of %1, %c8 : (!fir.ref<!fir.array<40xi8>>, index) -> !fir.ref<i8>
+  %3 = fir.convert %2 : (!fir.ref<i8>) -> !fir.ptr<f32>
+  %4 = fir.declare %3 {uniq_name = "_QFtest_local_equivEa"} : (!fir.ptr<f32>) -> !fir.ptr<f32>
+  %5 = fir.declare %3 {uniq_name = "_QFtest_local_equivEb"} : (!fir.ptr<f32>) -> !fir.ptr<f32>
+  %6 = fir.coordinate_of %1, %c0 : (!fir.ref<!fir.array<40xi8>>, index) -> !fir.ref<i8>
+  %7 = fir.convert %6 : (!fir.ref<i8>) -> !fir.ptr<!fir.array<10xi32>>
+  %8 = fir.shape %c10 : (index) -> !fir.shape<1>
+  %9 = fir.declare %7(%8) {uniq_name = "_QFtest_local_equivEc"} : (!fir.ptr<!fir.array<10xi32>>, !fir.shape<1>) -> !fir.ptr<!fir.array<10xi32>>
+  fir.store %cst to %4 : !fir.ptr<f32>
+  %10 = fir.array_coor %9(%8) %c1 : (!fir.ptr<!fir.array<10xi32>>, !fir.shape<1>, index) -> !fir.ref<i32>
+  fir.store %c1_i32 to %10 : !fir.ref<i32>
+  fir.store %cst to %5 : !fir.ptr<f32>
+  return
+}
+
+// -----
+
+// ALL: #[[ROOT:.+]] = #llvm.tbaa_root<id = "Flang function root _QPtest_save_equiv">
+// ALL: #[[ANY:.+]] = #llvm.tbaa_type_desc<id = "any access", members = {<#[[ROOT]], 0>}>
+// ALL: #[[ANYDATA:.+]] = #llvm.tbaa_type_desc<id = "any data access", members = {<#[[ANY]], 0>}>
+// ALL: #[[TARGETDATA:.+]] = #llvm.tbaa_type_desc<id = "target data", members = {<#[[ANYDATA]], 0>}>
+// ALL: #[[GLOBALDATA:.+]] = #llvm.tbaa_type_desc<id = "global data", members = {<#[[TARGETDATA]], 0>}>
+// ALL: #[[EQUIV:.+]] = #llvm.tbaa_type_desc<id = "global data/_QFtest_save_equivEa", members = {<#[[GLOBALDATA]], 0>}>
+// ALL: #[[TAG:.+]] = #llvm.tbaa_tag<base_type = #[[EQUIV]], access_type = #[[EQUIV]], offset = 0>
+module {
+// ALL-LABEL:   fir.global internal @_QFtest_save_equivEa : !fir.array<40xi8> {
+  fir.global internal @_QFtest_save_equivEa : !fir.array<40xi8> {
+    %0 = fir.zero_bits !fir.array<40xi8>
+    fir.has_value %0 : !fir.array<40xi8>
+  }
+
+// ALL-LABEL:   func.func @_QPtest_save_equiv() {
+// ALL:           fir.store{{.*}}{tbaa = [#[[TAG]]]} : !fir.ptr<f32>
+// ALL:           fir.store{{.*}}{tbaa = [#[[TAG]]]} : !fir.ref<i32>
+// ALL:           fir.store{{.*}}{tbaa = [#[[TAG]]]} : !fir.ptr<f32>
+  func.func @_QPtest_save_equiv() {
+    %c1 = arith.constant 1 : index
+    %c1_i32 = arith.constant 1 : i32
+    %cst = arith.constant 1.000000e+00 : f32
+    %c10 = arith.constant 10 : index
+    %c0 = arith.constant 0 : index
+    %c8 = arith.constant 8 : index
+    %0 = fir.dummy_scope : !fir.dscope
+    %1 = fir.address_of(@_QFtest_save_equivEa) : !fir.ref<!fir.array<40xi8>>
+    %2 = fir.coordinate_of %1, %c8 : (!fir.ref<!fir.array<40xi8>>, index) -> !fir.ref<i8>
+    %3 = fir.convert %2 : (!fir.ref<i8>) -> !fir.ptr<f32>
+    %4 = fir.declare %3 {uniq_name = "_QFtest_save_equivEa"} : (!fir.ptr<f32>) -> !fir.ptr<f32>
+    %5 = fir.declare %3 {uniq_name = "_QFtest_save_equivEb"} : (!fir.ptr<f32>) -> !fir.ptr<f32>
+    %6 = fir.coordinate_of %1, %c0 : (!fir.ref<!fir.array<40xi8>>, index) -> !fir.ref<i8>
+    %7 = fir.convert %6 : (!fir.ref<i8>) -> !fir.ptr<!fir.array<10xi32>>
+    %8 = fir.shape %c10 : (index) -> !fir.shape<1>
+    %9 = fir.declare %7(%8) {uniq_name = "_QFtest_save_equivEc"} : (!fir.ptr<!fir.array<10xi32>>, !fir.shape<1>) -> !fir.ptr<!fir.array<10xi32>>
+    fir.store %cst to %4 : !fir.ptr<f32>
+    %10 = fir.array_coor %9(%8) %c1 : (!fir.ptr<!fir.array<10xi32>>, !fir.shape<1>, index) -> !fir.ref<i32>
+    fir.store %c1_i32 to %10 : !fir.ref<i32>
+    fir.store %cst to %5 : !fir.ptr<f32>
+    return
+  }
+}
+
+// -----
+
+// ALL: #[[ROOT:.+]] = #llvm.tbaa_root<id = "Flang function root _QPtest_global_equiv">
+// ALL: #[[ANY:.+]] = #llvm.tbaa_type_desc<id = "any access", members = {<#[[ROOT]], 0>}>
+// ALL: #[[ANYDATA:.+]] = #llvm.tbaa_type_desc<id = "any data access", members = {<#[[ANY]], 0>}>
+// ALL: #[[TARGETDATA:.+]] = #llvm.tbaa_type_desc<id = "target data", members = {<#[[ANYDATA]], 0>}>
+// ALL: #[[GLOBALDATA:.+]] = #llvm.tbaa_type_desc<id = "global data", members = {<#[[TARGETDATA]], 0>}>
+// ALL: #[[EQUIV:.+]] = #llvm.tbaa_type_desc<id = "global data/_QMdataEa", members = {<#[[GLOBALDATA]], 0>}>
+// ALL: #[[TAG:.+]] = #llvm.tbaa_tag<base_type = #[[EQUIV]], access_type = #[[EQUIV]], offset = 0>
+
+module {
+// ALL-LABEL:   fir.global @_QMdataEa : !fir.array<40xi8> {
+  fir.global @_QMdataEa : !fir.array<40xi8> {
+    %0 = fir.zero_bits !fir.array<40xi8>
+    fir.has_value %0 : !fir.array<40xi8>
+  }
+// ALL-LABEL:   func.func @_QPtest_global_equiv() {
+// ALL:           fir.store{{.*}}{tbaa = [#[[TAG]]]} : !fir.ptr<f32>
+// ALL:           fir.store{{.*}}{tbaa = [#[[TAG]]]} : !fir.ref<i32>
+// ALL:           fir.store{{.*}}{tbaa = [#[[TAG]]]} : !fir.ptr<f32>
+  func.func @_QPtest_global_equiv() {
+    %c1 = arith.constant 1 : index
+    %c1_i32 = arith.constant 1 : i32
+    %cst = arith.constant 1.000000e+00 : f32
+    %c10 = arith.constant 10 : index
+    %c0 = arith.constant 0 : index
+    %c8 = arith.constant 8 : index
+    %0 = fir.dummy_scope : !fir.dscope
+    %1 = fir.address_of(@_QMdataEa) : !fir.ref<!fir.array<40xi8>>
+    %2 = fir.coordinate_of %1, %c8 : (!fir.ref<!fir.array<40xi8>>, index) -> !fir.ref<i8>
+    %3 = fir.convert %2 : (!fir.ref<i8>) -> !fir.ptr<f32>
+    %4 = fir.declare %3 {uniq_name = "_QMdataEa"} : (!fir.ptr<f32>) -> !fir.ptr<f32>
+    %5 = fir.declare %3 {uniq_name = "_QMdataEb"} : (!fir.ptr<f32>) -> !fir.ptr<f32>
+    %6 = fir.coordinate_of %1, %c0 : (!fir.ref<!fir.array<40xi8>>, index) -> !fir.ref<i8>
+    %7 = fir.convert %6 : (!fir.ref<i8>) -> !fir.ptr<!fir.array<10xi32>>
+    %8 = fir.shape %c10 : (index) -> !fir.shape<1>
+    %9 = fir.declare %7(%8) {uniq_name = "_QMdataEc"} : (!fir.ptr<!fir.array<10xi32>>, !fir.shape<1>) -> !fir.ptr<!fir.array<10xi32>>
+    fir.store %cst to %4 : !fir.ptr<f32>
+    %10 = fir.array_coor %9(%8) %c1 : (!fir.ptr<!fir.array<10xi32>>, !fir.shape<1>, index) -> !fir.ref<i32>
+    fir.store %c1_i32 to %10 : !fir.ref<i32>
+    fir.store %cst to %5 : !fir.ptr<f32>
+    return
+  }
+}