Nora Morales

Partner since 2020

Nora has more than 20 years of experience in tax controversy and litigation focused on transfer pricing and international operations. She has been a legal-tax advisor to companies in various sectors such as energy, automotive and consumer products, among others.

She is currently a partner in the tax practice of Mijares, Angoitia, Cortés y Fuentes, S.C.. Previously, Nora was partner in different local and international firms, such as EY Mexico and Chevez, Ruiz, Zamarripa.

In addition, she actively participates in various chambers and associations. She is Secretary General of the International Fiscal Association (IFA) Chapter Mexico, member of the Fiscal Commission of the Business Coordinating Council (CCE), of the National Technical Committee for Fiscal Studies of the Mexican Institute of Finance Executives (IMEF) of which she was President, the Tax Law Committee of the Barra Mexicana de Abogados.

She had lectured Tax Law at the Center for Economic Research and Teaching (CIDE) and is the author of different articles and chapters that have been published in national and international specialized books and magazines on tax matters.

+52 (55) 5201 7484
nmorales@macf.com.mx
Languages
  • Spanish.
  • English.

Contact

The experience and educational background of our professionals form the foundation of our practice.

Our continuous dedication and preparation ensure that each client receives high-quality legal representation, backed by a solid foundation of knowledge and experience.
Education
  • Masters in Tax Law, Universidad Autónoma de Nuevo León, 2002.
  • Law Degree, Instituto Tecnológico y de Estudios Superiores de Monterrey, Campus Monterrey, 2000.
Experience
  • Partner, EY Mexico, 2013 - 2020.
  • Partner, Chévez-Ruiz, Zamarripa, 1999 - 2013.
Contact
Cliente satisfecho estrechando la mano con un abogado: Cliente feliz con servicio legal en Mijares, Angoitia, Cortés y Fuentes S.C.

Awards and recognitions

Nora has won several awards

  • Tax, Leading partner - Legal 500
  • Tax, Controversy: México, Band 1 - Chambers & Partners
  • Tax Controversy, Highly Regarded – ITR World Tax 2026
  • Tax Controversy, Women in Tax Leader – ITR World Tax 2026
  • Tax, Controversy: Global – Chambers & Partners
  • Tax Lawyer of the Year - World Tax Review
  • Global Leader Corporate Tax - Controversy - Who’s Who Legal
No items found.

News

Legal news and updates

See news
Get information about everything related to the legal world, news and client alerts.
December 19, 2025
Today, December 19, 2025, official communication number CNA-068-2025 was published in the Official Gazette of the Federation, which enters into force on this same day and establishes the fees applicable to the services of the National Antitrust Commission (the “Commission”), in particular for the receipt, study, and processing of merger notifications.
December 18, 2025
Mijares, Angoitia, Cortés y Fuentes, S.C. announces that Juan Pablo Betancourt Eichelmann has been invited to join the Firm as Partner in the Corporate Finance & Banking and Mergers & Acquisitions practice areas, effective January 1, 2026.
December 17, 2025
The General Water Law (the “LGA”, per its acronym in Spanish) and the related amendments to the National Waters Law (the “LAN”, per its acronym in Spanish), published on December 11, 2025 in the Federal Official Gazette, introduce significant changes in the following areas: (i) transfer of concessions/water volumes, (ii) transfer of real property and effects on volumes, (iii) changes in water use, and (iv) use of the guarantee fee to interrupt forfeiture. These reforms may create operational implications for real estate transactions and structures involving water assets.