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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News

Legal news and updates

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Get information about everything related to the legal world, news and client alerts.
December 12, 2025
On December 9, 2025, the Chamber of Deputies of the Honorable Congress of the Union approved and remitted to the Senate the draft decree amending various tariff items of the Law of General Import and Export Taxes. The primary objective of this reform is to update the tariff rates applicable to a wide range of products, with particular emphasis on goods originating from countries with which Mexico does not currently maintain Free Trade Agreements.
November 5, 2025
On December 3, 2025, President Claudia Sheinbaum Pardo submitted to the Senate the initiatives that, together, would redefine Mexico’s working time regime by setting a 40‑hour weekly cap, as well as new limits on overtime and the obligation to maintain an electronic record of actual hours worked.
December 3, 2025
Today, December 3, the President of Mexico announced during the morning press conference the increase of the minimum wage for 2026 and highlighted key elements of the Federal Government’s initiative and implementation strategy to reduce the workweek from 48 to 40 hours. According to the announcement, the initiative will be submitted to Congress today for formal presentation before the close of the regular session, and it is expected to be debated in early 2026.