Recently the US SEC approved the listing and trading of a number of exchange-traded products (ETPs) with a direct (spot) interest in bitcoin, a leading crypto asset. ETPs offer new options for investing in crypto and in a potentially easier and more convenient fashion. What are the opportunities, challenges, and tax implications of bitcoin ETPs?

Companies are investing in digital assets like cryptocurrency and bitcoin. Explore the guidelines a corporation can consider when making such investments.

On June 28, 2024 the US Treasury Department and the IRS released final regulations addressing the calculation of gain or loss in digital asset transactions under sections 1001 and 1012 of the Internal Revenue Code.

The crypto and digital assets market in the United States is a fast-growing one, and with several high-profile incidents reported across the globe, regulators are increasingly imposing sensible regulations. For organizations in the crypto and digital assets space, it has never been more imperative than now to stay current with regulatory developments and prepare for change.

While the challenges of tokenization are complex, the benefits of tokenization promise to be transformative.

What is Web3, and how can enterprises adopt blockchain and Web3 to their business model?

Use cases and future outlook on blockchain in supply chain management

With a surge in IRS crypto audits expected in 2024, it's not just tax evaders at risk—it’s unsuspecting taxpayers too. The crucial question: Have you addressed your digital asset tax implications and crypto tax reporting requirements?

Companies worldwide are using bitcoin and other digital assets for a host of investment, operational, and transactional purposes. Learn more about the opportunities and challenges they face.

The IRS and US Department of the Treasury issued the long-anticipated proposed regulations for reporting digital assets. In this episode, hear from Deloitte global information reporting specialists on what’s included in the new rules, the types of transactions and institutions included, and what information is yet to come.

There are several tax, accounting, and risk management concepts leaders should consider when opting to invest in this new asset class.

Responding to the evolving risks that straddle TradFi, DeFi, and CeFi: Some lessons and observations

In an environment of ever-increasing mistrust, blockchain and Web3 could power “trustless” systems that decentralize data to rebuild trust.

Responding to the evolving risks that straddle TradFi, DeFi, and CeFi: Some lessons and observations

As digital assets become further entrenched in global financial markets, regulators will likely take a more active role in regulating this asset class. Stay current on the latest crypto regulatory developments affecting banking and capital markets institutions, FinTechs, and other ecosystem players.

Though tax regulations specifically governing digital assets still don’t exist, the taxation of digital assets is very real. Deloitte explores how you can apply current IRS rules to this emerging way of buying, selling, paying, and investing.

Digital asset reporting is here. But the process doesn’t end once you file your Form 1099s. In our newest article, we’ve outlined what to expect post-filing and key areas to focus on as you work through your full information reporting lifecycle.

This paper explains the upgrade and its implications by considering such questions as: are there taxes on Ethereum from the upgrade; are Ethereum staking rewards compensation for services; when are rewards income; what are the valuation issues around rewards; and what about the fork?

Strategy, accounting and tax considerations for your digital asset journey.

A new digital asset is gaining attention. Governments around the world have been investigating how central bank digital currencies (CBDCs) can transform transactions and financial possibilities.

With key court cases crawling forward and the Hill signaling increased interest in legislation, it can easily feel like uncertainty has increased just as the country nears the doorstep of a coherent policy approach.

The lowdown on how to make blockchain and NFTs work for corporations.

Raquel Buscaino and Deloitte Global Tax Blockchain Leader, Rob Massey unscramble the new acronym on the blockchain “DAOs” or Decentralized Autonomous Organizations.

In this study, we examine the role of digital currency in the rapidly evolving world of transactions and dive into merchants' thoughts on crypto payment infrastructure.

With growth and innovation comes a renewed concern for investor protection and maintaining market integrity, which need to be addressed.

As the market for crypto, blockchain, and digital assets has expanded, so has the popularity of going public via special purpose acquisition company (SPAC). The industry and method seem to be a fit. But although digital asset SPAC transactions have important potential benefits, they’re not without hurdles.

Understand the opportunities and risks presented by DeFi technology as you consider your organization's forward-looking business strategy and position in the digital economy.

President Biden's "Executive Order On Ensuring Responsible Development of Digital Assets" brings digital assets to the forefront of the US federal government agenda. Explore our key takeways from the order.

Explore a new age of digital assets. Our report affirms that banks should embrance their inevitable future. In a seismic shift, financial leaders increasingly see digital assets as the future.

Blockchain has largely been associated with cryptocurrencies and non-fungible tokens, but technical advances and improving standards are helping distributed ledger technologies enter the business mainstream.

Many types of digital assets take different forms of property, per the tax rules. As such, gifts of cryptocurrency may represent new investment vehicles.

We have witnessed an exponential growth of both interest and investment in digital assets and cryptocurencies. But nagivating the tax expectations requires caution and care.