The U.S. company files the petition and normally pays the government and professional fees. The transferee should ask about relocation, housing and what happens to costs if the petition is refused.
Get the employer's commitments in writing before the file is opened
Hypothetical example: the parent company has never filed an L petition and asks the service manager to 'handle the paperwork'. The petition is the U.S. company's filing and the fees on the USCIS schedule attach to it, including any premium-processing request; the transferee should not be paying those from his own pocket without a clear agreement. Beyond the filing there are relocation costs, temporary housing, vehicle and licensing expenses in the new state, and the tax consequences of a mid-year move, which need an accountant's input on both sides of the border. Ask the employer to confirm in writing which costs it covers, whether any are recoverable if he leaves within a set period, and what the arrangement is if the petition is denied. Separate those commercial terms from the immigration evidence, but keep them; an employment agreement that matches the petition's description of the role is useful corroboration.
Hypothetical example: a solar-panel maintenance company offers its proposed U.S. director a relocation allowance but requires repayment if employment ends within twelve months. That clause needs commercial review before it is accepted; it does not alter the petition's legal test. Separate company petition expenses from relocation, professional licensing, tax advice, and household costs, then decide who bears each item if the petition is delayed or denied. An opening file audit should assemble an agreement that uses the same job title and employer as the petition. Inconsistent agreements can create an avoidable credibility issue. A filing fee receipt establishes payment, while a signed relocation agreement settles reimbursement; neither replaces proof that the U.S. role is genuinely managerial or executive.