Last year, Gervais cracked risque jokes at the expense of Scientology followers when he described the film I Love You Phillip Morris. It was, he said, about "two heterosexual actors pretending to be gay so the complete opposite of some famous Scientologists, then."
He ridiculed the turbulent private life of actor Charlie Sheen, saying: 'It's going to be a night of partying and heavy drinking, or as Charlie Sheen calls it, breakfast'. He poked fun at the stars of Sex and the City 2, saying: "I was sure the Golden Globe for special effects would go to the team that airbrushed that poster." And he also joked of his speech: "I guarantee they will not invite me back."
But despite the furore, in an industry that thrives on saccharine-coated sycophancy, his irreverent approach has struck a chord with viewers.
The once-foundering awards show amassed 17 million viewers last year; up from six million in 2008.
"Despite the HFPA's reservations about bringing him back, NBC insisted as he is so good for ratings," a network source, who asked not to be named, told The Sunday Telegraph.
"They don't really care who he offends. As far as they are concerned, the more controversial he is, the better. He is breathing new life into what was traditionally a pretty stagnant ceremony."
One of Gervais's intended "targets" on Sunday night will no doubt be four-times nominated Downton Abbey. The period drama is expected to pick up at least one major trophy tonight, following the show's success in six categories at the Emmy Awards and its continually impressive US viewing figures.
Despite being shown on a minor network, the second season of Downton Abbey debuted on PBS with 4.2 million viewers on Jan 8; up 18 per cent from its Season One average, and doubling the channel's primetime audience.
Network president and CEO Paula Kerger stated: "I'm so pleased that audiences have flocked to their local PBS station and Downton Abbey to enjoy some of the best drama on television this season."
Social media analysis, compiling Facebook postings and Twitter mentions, amongst others, found that Downton was the third most "buzzed about" show in the US following the screening of episode one, outperforming shows on major networks.
While the beloved British drama is expected to continue blazing the trophy trail, some nominees might not be the shoo-in one would expect.
Steven Spielberg's epic War Horse was deemed an early Oscars contender, but its surprise omission from the American Society of Cinematographers shortlist, and Spielberg's failure to earn a nomination in the Globes' Best Director category, has added to speculation that the film will be all but overlooked during awards season.
The silent-era tale, The Artist, leads tonight's Globes charge with six nominations, while dramas The Help and The Descendents have five nominations each.
Jean Dujardin, nominated in the Best Actor category for The Artist, said he would take any Gervais insults in good humour, as long as the comedian did it in the style of his film's protagonists.
"If he mocks me, he has to do it silently, without any words," he said.
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