As of late 2019, taxation of stock options and restricted stock units may be deferred until sale if the shares received upon acquisition must be held for two (2) years.
However, note that tax deferral is not available if the local employer or parent company repurchases the shares or employment terminates prior to the second anniversary of the holding period (unless termination is due to one of a number of specified reasons including retirement and disability). Should tax deferral not be available, the employer may be required to withhold taxes and report the equity compensation recognized at stock option exercise or restricted stock unit vesting, as the case may be.