i guess -that dream land it is-- and just to be clear withholding tax is not the same as an employee remittance. One comes from an existing fund the other does not.
So further, if a company grants shares to an employee then the company must remit the tax as the company liability. Where exactly does the employee come in--HOW-- is it the employee contract or is it implied--employee gets the shares and then they sell some to reimburse employer or does it work that company issues new shares, allocates them to employees then sells a portion of the allocated amount in the name of the employee to compensate itself for tax remittance?. Because if this iS the case we can see why share value of some companies goes DOWN after the employee receives benefits in the way of shares.