A directors' or shareholders' resolution authorizing the payment, the accounting entry describing it, and any agreement it relies on — an employment contract, loan agreement or share purchase document. Add the company's financial statements showing it could afford the distribution. Creating this record afterwards is harder and looks reconstructed.
Assemble the chain in the order it happened
Present the documents chronologically: the company's accounts, the authorization, the payment out, the personal account receiving it, tax paid or provided for, and the transfer into the U.S. business. Reconcile the amounts at each stage and explain any difference — withholding, fees, exchange rates.
Where records are in another language, arrange translations early. Where the company shares a name or address with the new enterprise, make the distinction explicit so the two are not read as one. Create the record in the order the events occur rather than assembling it afterwards, because a file built retrospectively reads as one and invites the question of what was decided when.
In practice that means the resolution is dated before the payment, the accounting entry follows the payment, and the tax treatment is confirmed rather than assumed. Where a shareholder loan is being repaid, keep the original loan agreement and the ledger showing the balance, since a repayment without an underlying obligation on record looks like a distribution characterised conveniently after the fact.