普华永道：NFT发展报告-应用场景篇（29页）.pdf

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1、Non-Fungible Tokens (NFTs): Legal, tax and accounting considerations you need to knowForeword2Definition and technology3Market structure5The NFT ecosystem7Collectibles8Gaming 8Physical art 9Sports9Cultural artefacts and history10Real estate real world asset representation 10NFTs in music/ digital ar

2、t11Tickets and any form of access authorisation11Education and research 12The future and the metaverse13Thoughts on how corporations could approach NFTs15Legal and regulatory16Tax21Accounting25Conclusion27Glossary28Contacts29ContentsForewordNon-fungible tokens (NFTs) are unique and non-interchangeab

3、le digital assets stored on a blockchain. The rise of NFTs this year has surprised people in not only the growth of the ecosystem but also the practical utilities of NFTs. Since early 2021, the market has grown exponentially from US$13.7 millionin the first half of 2020, to US$2.5 billion in sales i

4、n the first half of this year1.One of the most remarkable news about the growth of Non-Fungible Tokens was the sale of the Beeple artwork for US$69 million at the auction house Christies2. which made Beeple the third most expensive living artist at auction. In particular, we have seen an explosion o

5、f new methods and tools when creating digital art as NFTs. In certain aspects, this is game changing as there are now viable ways for large and small independent artists alike to monetise their efforts after their NFTs are sold on globally accessible marketplaces.Weekly trading volume of NFTs by cat

6、egory ($m)1212Source: The Block Research, Nov 2021Source: The Verge, 11 Mar 2021Weekly trading volume of NFTs by category ($m)102004006008001000Jan-21 -Feb-21 Mar-21Apr-21 May-21Jun-21Jul-21Aug-21Sep-21Oct-21Nov-21Art and collectiblesGamingNon-Fungible Tokens (NFTs): Legal, tax and accounting consid