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

Risk management and governance of digital assets
Responding to the evolving risks that straddle TradFi, DeFi, and CeFi: Some lessons and observations

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

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.

Center for Regulatory Strategy, United States
Anticipate and respond to regulatory developments impacting digital assets

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.

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.

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.

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?

NFTs: What consumer companies need to know
Strategy, accounting, and tax considerations for your digital asset journey

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.

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.

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

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.
