The one the evidence supports. Neither the human resources file nor an executive's description governs on its own; both are checked against payroll, reporting lines and decision records. A title and a grade do not establish managerial capacity, and supervising staff is not by itself enough where the work is largely operational.
Interview both sides before drafting
Speak to the human resources owner and the reporting executive separately, then together. Ask each what they based their version on and when it was last reviewed. Disagreements often turn out to be about scope rather than fact, with one describing the role as designed and the other as staffed after a departure.
Write the reconciled description only once both agree on what is currently true, and date it. Two other conditions sit alongside the duties question and are settled from records rather than from interviews. The transferee must have completed one continuous year of qualifying employment abroad with a related entity within the three years preceding the transfer, and a qualifying parent, branch, subsidiary or affiliate relationship must exist between that entity and the United States employer.
Those are checkable in an afternoon and worth checking before anyone spends a week reconciling job descriptions, because a shortfall in either makes the description question moot. Where all three hold, the duties account is where the case is actually decided.