Utilize the input text as a context reference, choose the right relationship between Deloitte and tax from the options. Options: product/material produced, manufacturer, distributed by, industry, position held, original broadcaster, owned by, founded by, distribution format, headquarters location, stock exchange, currency, parent organization, chief executive officer, director/manager, owner of, operator, member of, employer, chairperson, platform, subsidiary, legal form, publisher, developer, brand, business division, location of formation, creator.

Deloitte tax partner Geoff Gill said the win for the Australian Taxation Office "will make it feel empowered to continue to pursue transfer-pricing cases".

Answer: product_or_material_produced