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.
October 27, 2026
On October 23, 2026, the Decree amending and supplementing various provisions of the Customs Law (the “Decree”) was published in Mexico’s Official Gazette (DOF). The amendments strengthen customs valuation enforcement, modify precautionary seizure and its substitution, and introduce new provisions on customs violations and penalties.
October 27, 2026
On October 22, 2026, Mexico’s National Antitrust Commission (CNA) announced in the Official Gazette of the Federation (DOF) that on June 11, 2026, the Investigative Authority opened an investigation based on a complaint of anticompetitive practices into the market for the acceptance of grocery vouchers and electronic payment methods at retail establishments, and related services, under file number DE-014-2026.
October 20, 2026
On Wednesday, October 14, 2026, during its third ordinary session, the Senate Labor and Social Welfare Committee approved two committee reports (dictámenes) amending the Federal Labor Law (LFT) in the areas of digital disconnection and pay transparency. Both bills originated in the Chamber of Deputies, and each report was approved by eight votes in favor.