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Beth Bell
Former Treasury official with deep experience in multilateral tax negotiations who recently joined PwC's National Tax Service as a principal and discusses Pillar Two implementation and OB-3 guidance.
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Oct 22, 2025
• 17min
Treasury Is Working to Implement GOP Tax Law Amid Shutdown
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Beth Bell, a former Treasury official with extensive experience in multilateral tax negotiations, now serves as a principal at PwC's National Tax Service. In this discussion, she reveals the Treasury's efforts to implement GOP tax law despite the government shutdown. Bell analyzes the timeline for the U.S. Pillar Two coexistence and cautions companies to adhere to current rules until final legislation emerges. She also addresses the potential reintroduction of Section 899 and what factors might influence congressional actions on tax policy.
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