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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February 4, 2026
On February 3, 2026, the President of Mexico, Claudia Sheinbaum Pardo, accompanied by the Secretary of Finance and Public Credit, presented the Infrastructure Investment Plan for Development with Welfare 2026-2030 (the "Plan"). This strategy foresees a significant increase in public investment to develop public infrastructure and encourages the participation of the private sector through the implementation of mixed schemes, differentiated from Public-Private Partnerships, with the aim of achieving complementary investments that protect public finances.
February 3, 2026
On January 28, 2026, the Federal Electricity Commission (“CFE” per its acronym in Spanish) published the Guidelines for Mixed Development Schemes (the “Guidelines”) in the Official Gazette of the Federation. The Guidelines establish the minimum content of mixed investment agreements, the selection procedures for the participation of private parties in mixed development schemes, and the selection procedure for the migration of permits under the Electric Power Public Service Law (“LSPEE” by its acronym in Spanish).
January 29, 2026
Mexico’s Ministry of Anti-Corruption and Good Governance (Secretaría Anticorrupción y Buen Gobierno – SABG) has announced the launch of a dialogue process aimed at updating the regulatory framework governing the protection of personal data held by private parties. The stated objective is to align Mexican law with international standards and to strengthen preventive compliance mechanisms.