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The term "filiale" can be translated in a number of ways. You will ba able to make the choice for that one I imagine.
The real difficulty here seems to be the meaning of "bénéficiaire". Usually, it would be taken to mean "beneficiary" as in the entity which is entitled to an advantage of some sort. It has great potential as a false friend for "benefit" which in English is generally translated as "profit", which translates back generally as "rentable". However, it would be wrong to exclude the possibility of "bénéficiaire" here being used to mean "profitable". See the Reference post findings. Indeed, it seem quite a likely possibility here.
Pooja, could we have more background context? Is this for France? Has this got anything to do with the state budget? With the Loi de Finances?
a "tax" is something you pay to the State, NOT to another company - as it is, on its own, doesn't make any sense.
Also, "bénéficiaires" could be an abbreviated form of "bénéficiaires de qq" i.e. of s.t. mentioned in the previous sentence. i.e. nothing to do with "faire un bénéfice" but "bénéficier de ..."
You need to give more context - at least the sentence before/ the title of the whole paragraph.
It would also help to be more specific about the country involved, as tax rules are not the same everywhere, and the terms used neither.
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51 mins confidence:
Explanation: The Canadian government website below translates it this way:
"Renseignements sur la filiale bénéficiaire" = "Subsidiary Beneficiary Information"