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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April 21, 2026
On April 3, 2026, the National Energy Commission (“CNE, per its acronym in Spanish) published in the Federal Official Gazette the General Administrative Regulations setting forth the criteria to be observed by the National Energy Control Center in the implementation of competitive mechanisms to procure capacity, energy, ancillary services and other associated products aimed at ensuring the reliability of the National Electric System (the “Regulations”).
April 20, 2026
On April 14, 2026, the Confederation of North, Central American and Caribbean Association Football ("Concacaf") and Netflix announced the execution of a four-year broadcasting rights agreement, under which Netflix, Inc. ("Netflix") will become the exclusive platform in Mexico for the Concacaf Nations League Finals and the Concacaf Gold Cup in their 2027 and 2029 editions.
April 20, 2026
On April 16, 2026, the Ministry of Energy (“SENER”, per its acronym in Spanish) published in the Federal Official Gazette the Resolution issuing the Guidelines for the Voluntary Migration of Independent Power Producer Permits (the “Guidelines”).