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
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Get information about everything related to the legal world, news and client alerts.
May 5, 2026
On May 4, 2026, the President of Mexico announced immediate investment measures under the Plan México (the “Immediate Measures”). As part of these measures, the following instruments were published: (i) the Decree for the Immediate Authorization of Investments (“Immediate Authorization of Investments Decree”); (ii) the Decree establishing the Single Portal for Foreign Trade Procedures (“Single Portal Decree”); (iii) the Resolution issuing general criteria and operational guidelines for the promotion of productive investment and tax compliance (“Investment Promotion Resolution”); and (iv) the Resolution establishing simplification measures for procedures carried out before the Federal Commission for Protection against Health Risks (“Simplification Resolution”). For more information on “Plan México”, access our client alert here.
May 4, 2026
On May 1, 2026, an amendment to the Federal Labor Law (“FLL”) regarding working hours (the “Amendment”) was published in the Official Gazette of the Federation. In general terms, the Amendment introduces three key changes: the gradual reduction of the weekly working schedule to 40 hours, new rules regarding overtime, and the employer’s obligation to maintain an electronic timekeeping record.
April 23, 2026
On April 16, 2026, the National Energy Commission published the General Administrative Regulations for the Generation of Power under the Cogeneration Modality (the “Regulations”) in the Official Gazette of the Federation.