[plantain]

a) jurisdiction dependent, it's a bigger company than the US.

b) if they issue RSU's at $Y, then buyback stock to drive the price up to $Z, the employee's take $Y as ordinary income, and $Z-$Y as cap gains, which is usually taxed more favourably

[jtsiskin]

At what price are the RSU’s taxed - at the point they vest, or when initially allocated?

[plantain]

Usually vesting.