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.
June 22, 2026
On June 18, 2026, the Ministry of Energy (“SENER”) published in the Official Gazette of the Federation (“DOF”) the Agreement issuing the Guidelines for the voluntary and expedited migration of self-supply and cogeneration of electricity to the figures established under the Electric Sector Law (the “Guidelines”). Likewise, on June 18, 2026, the CNE published in the DOF the Methodology for Determining the Charge for the Electricity Transmission Service (the “Transmission Methodology”), which will become effective on October 19, 2026. The Transmission Methodology repeals the previous methodology that established the so-called “postage stamp wheeling rate” (porteo estampilla) and introduces a new transmission service charge.
June 11, 2026
On May 28, 2026, two precedents issued by the Plenary of the Superior Chamber of the Federal Court of Administrative Justice (Tribunal Federal de Justicia Administrativa or “TFJA”) were published in the Court’s official journal. These precedents address the tax treatment of capital contributions and dividend distributions.
June 3, 2026
Mexico and the United States concluded the first formal round of negotiations under the Joint Review of the United States-Mexico-Canada Agreement (USMCA), held on May 28–29, 2026, in Mexico City.