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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April 10, 2026
Mexico’s labor and employment framework is undergoing a significant transformation following the constitutional reform to Article 123 published on March 3, 2026, reducing the statutory workweek from 48 to 40 hours. As of April 8, 2026, legislative activity has shifted toward the implementation of this reform through secondary legislation, while Congress simultaneously reviews a broader set of labor initiatives introduced in recent weeks.
April 8, 2026
On April 3, 2026, the Decree amending, adding, and repealing various provisions of the Federal Law for the Protection of Industrial Property (the "LFPPI") was published in the Federal Official Gazette (Diario Oficial de la Federación), concerning Technology Transfer and the Simplification of the Patent and Registration Protection Process. The Decree came into effect on the day following its publication, that is, on April 4, 2026.
July 4, 2026
On March 19, 2026, President Claudia Sheinbaum, following up on what was presented in her infrastructure plan last February, presented to the Chamber of Deputies the Initiative for the Promotion of Investment in Strategic Infrastructure for Development with Welfare (the "Law"), which establishes a specific legal framework to promote investment, Co-investment and financing of strategic public infrastructure projects with coordinated participation of the public, private and social sectors. It creates vehicles and governance bodies to channel resources, distribute risks and accelerate priority projects, under principles of fiscal stability, transparency, austerity and alignment with national development plans. It contemplates a special regime of procurement, support and benefits, as well as specific reforms to the Federal Law of Budget and Fiscal Responsibility to strengthen planning, registration and accountability of multi-year commitments.