The corporate records, because if the relationship or the operating evidence is incomplete nothing else matters. Then the employee's payroll and position history, then the U.S. role description, then the operating evidence for both sides.
Corporate spine, then the person, then the role
Hypothetical example: the payroll-software company's founder wants to start by writing the director's glowing job description. Begin instead with the share registers, incorporation records, the ownership chart and any shareholder agreements from the financing round, because those decide whether a qualifying relationship exists. Next assemble the director's payroll for the continuous qualifying year, her position descriptions and performance reviews showing managerial duties, and her travel log.
Then draft the U.S. role: the organizational chart, subordinates, budget and the decisions she alone will make. Finally add evidence that both companies are doing business, such as contracts, invoices, leases and payroll.
Provide certified English translations for any French corporate documents. Filing with a beautiful role description and a missing shareholder agreement produces a request for evidence and delays the whole sequence. A useful document review labels each record by what it proves: corporate ownership, the employee's payroll history, foreign duties, U.S.
duties, or the operating existence of each entity. Inconsistent titles should be explained with promotion letters or internal charts rather than ignored. Hypothetical example: a renewable-energy distributor calls its employee a regional director in a letter but pays her through a different affiliate.
The reviewer obtains payroll records, the intercompany assignment agreement, and an ownership chart that explains the arrangement before describing it. A chronology that uses primary records is easier to assess than a narrative assembled after the fact.