PepsiCo Says Profit Rises on Tax Benefits  NEW YORK (Reuters) - PepsiCo Inc. &lt;A HREF="http://www.investor.reuters.com/FullQuote.aspx?ticker=PEP.N target=/stocks/quickinfo/fullquote"&gt;PEP.N&lt;/A&gt;, the world's No.  2 soft drink company, said on Thursday quarterly profit rose  due to \$221 million in tax benefits and strong performances  from its key Frito-Lay snack and North American beverage  businesses.