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Explore our latest thinking.

Deloitte is one of the rare advisers that’s been out ahead of blockchain, crypto, non-fungible tokens (NFTs), and a host of other related and emerging technologies since the internet went crazy trying to unmask Satoshi’s true identity. Explore what we’ve learned along the way—and where we’re setting our sights next.

Featured thinking

Additional perspectives

Tech Trends—2023 Decentralized architectures and ecosystems

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

Tech Trends 2023- Decentralized architectures and ecosystems

Center for Regulatory Strategy, United States

Anticipate and respond to regulatory developments impacting digital assets

Center for Regulatory Strategy

Looking for the long view on US digital assets policy and regulation

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.

Looking for the long view on US digital assets policy and regulation

Tax positions on cryptocurrency

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.

Tax positions on cryptocurrency

Information reporting of crypto: The big picture

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.

Information reporting of crypto: The big picture

The Ethereum upgrade: Musing about the merge

This paper explains the upgrade and its implications by considering such questions as these: 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?

The Ethereum upgrade: Musing about the Merge

NFTs: What consumer companies need to know

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

NFTs: What consumer companies need to know

Digital assets and CBDCs are here

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.

Digital assets and CBDCs are here

Navigating the crypto regulatory landscape

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.

Navigating the crypto regulatory landscape

Corporates using NFTs

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

Corporates using NFTs

Merchant adoption with crypto

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.

Merchant adoption with crypto

Market integrity considerations for digital assets

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

Market integrity considerations for digital assets

The rise of using cryptocurrency in business

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 rise of using cryptocurrency in business

Digital assets companies and SPACS: What emerging companies should know

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.

Digital assets companies and SPACS: What emerging companies should know

Blockchain goes bold

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.

Blockchain goes bold

Charitable gifts of crypto: Old rules to new assets

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

Charitable gifts of crypto: Old rules to new assets

Crypto asset management: Managing the tax expectations gap

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

Crypto asset management: Managing the tax expectations gap

DeFi deciphered: Navigating disruption within financial services

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.

DeFi deciphered: Navigating disruption within financial services

New layer to crypto policy emerges with digital assets executive order

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.

New layer to crypto policy emerges with digital assets executive order

Deloitte's 2021 global blockchain survey

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

Deloittes 2021 global blockchain survey

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