This excerpt taken from the PBG DEF 14A filed Mar 31, 2006.
Transactions with Joint Ventures in which PepsiCo holds an equity interest. PBG purchases tea concentrate and finished beverage products from the Pepsi/ Lipton Tea Partnership, a joint venture of Pepsi-Cola North America, a division of PepsiCo, and Lipton (the Partnership). During 2005, total amounts paid or payable to PepsiCo for the benefit of the Partnership were approximately $147 million.
PBG purchases finished beverage products from the North American Coffee Partnership, a joint venture of Pepsi-Cola North America and Starbucks. During 2005, amounts paid or payable to the North American Coffee Partnership by PBG were approximately $225 million.
Under tax sharing arrangements we have with PepsiCo and PepsiCo joint ventures, we received approximately $3 million in tax related benefits in 2005.