Tax at grant likely for RS; tax at vesting for RSU. Taxable amount is fair market value of the shares on the tax event.

Tax on sale.

Likely allowed if subsidiary reimburses parent under a written agreement, award income is treated as cash remuneration and the general requirements of deductibility are satisfied.

Income Tax:
Likely no, unless subsidiary reimburses parent.

Social Insurance Contributions:
No, unless subsidiary reimburses parent and the award income is treated as cash remuneration and part of the employees' base salary.

No, provided no cash consideration paid by employees.

Foreign exchange activity and statistical reporting requirements apply.

Not generally, but disclaimer recommended to reduce risk of equity income being included in termination indemnities.

Written consent from employees for the transfer of data abroad is strongly recommended.

Companies are advised to check with their data privacy counsel to determine any other requirements (such as notification or registration obligations).