Tax at grant for RS. Generally, tax at vesting for RSU.

Taxable amount for RS is the fair market value of the shares at grant. Taxable amount for RSUs is the fair market value when the shares are released to the recipients, free of any restrictions.

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 RS/RSU income 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.

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.