Likely tax on spread at exercise.

Likely tax on sale.

Likely yes, if subsidiary reimburses the parent.

Written agreement strongly recommended.

Income Tax:
Withholding and reporting generally required.

Social Insurance Contributions:
If the spread is considered part of the employee's base salary or differential salary (i.e., incentives, bonus, additional salary, commissions), employee and employer social insurance contributions will be due, unless contribution ceiling already met.

No, provided shares subject to the award are not registered on an Egyptian stock exchange.

Funds remitted abroad to acquire shares and sale proceeds remitted into Egypt must be transferred through a registered bank in Egypt.

Written disclaimer recommended to reduce risk of plan entitlement.

Prior written consent from employees to transfer of personal data abroad should be obtained.