Free TP Tool
Functional Analysis Questionnaire Generator
Build a tailored FAR interview questionnaire for your tested party — role-specific questions on functions, assets and risks, ready to copy into your transfer pricing working file.
What a functional analysis questionnaire covers
The questionnaire captures the three pillars of a FAR profile: thefunctions performed (what the entity does, with what decision authority), theassets employed (tangible and intangible, owned vs leased), and therisks assumed (who bears market, inventory, credit, currency and IP risk). Together they determine the economically appropriate remuneration profile and the PLI used in the TNMM benchmark.
Standard FAR questionnaire structure
- Company overview and business strategy
- Entity role within the group and the transaction flows
- Functions performed — with frequency and decision authority
- Assets employed — ownership, financing and book values
- Risks assumed — who bears the risk and how it is mitigated
- Intercompany transactions — nature, terms and pricing
- Comparability factors — contracts, strategies and economic conditions
The answers feed the selection of the tested party, the PLI and the Accept-Reject screens. For the full mechanics, read theTNMM PLI guide.
Frequently asked questions
What is a functional analysis questionnaire?
A structured set of questions that captures the Functions performed, Assets employed and Risks assumed (FAR profile) of a tested party. It is the factual foundation of an Indian transfer pricing study and is required to defend the choice of comparables and the arm’s-length range.
How is the questionnaire generated?
You pick the entity role, jurisdiction, functions, assets and risks. The generator assembles a tailored functional analysis interview template with role-specific and industry-specific questions. Everything runs in your browser — nothing you enter leaves your device.
Is the TP questionnaire generator free?
Yes. The tool is free, requires no sign-up, and works fully offline in your browser. Copy the questionnaire or print it to PDF for your working file.
From FAR profile to Accept-Reject matrix
TP Analytics screens your comparable pool against the documented FAR profile and generates a defensible, audit-ready benchmarking report.