Nora Morales


Nora, partner at Mijares, Angoitia, Cortés y Fuentes, has more than 20 years of experience in controversy and tax litigation focused on transfer pricing, benefits in the application of international treaties and the energy sector. She has been a legal-tax advisor to companies in various sectors such as energy, automotive and consumer products, among others.

Professional experience

  • Partner, Mijares, Angoitia, Cortés y Fuentes, since 2020.
  • Partner, EY Mexico, 2013 – 2020.
  • Partner, Chévez-Ruíz, Zamarripa, 1999 – 2013.


  • Masters in Tax Law, Universidad Autónoma de Nuevo León, 2002
  • Licenciatura en Derecho, Instituto Tecnológico y de Estudios Superiores de Monterrey, Campus Monterrey, 2000


  • Spanish
  • English


  • Fiscal Commission of the Business Coordinating Council (CCE)
  • Member of IFA (International Fiscal Association), Precedents and Legislation Committees and the BEPS Initiatives Committee, Mexico Chapter.
  • Fiscal Law Committee of the Barra Mexicana de Abogados.
  • National Technical Committee for Fiscal Studies of the Mexican Institute of Finance Executives (IMEF), of which she was President.
  • Fiscal Committee of the National Confederation of Industrial Chambers of Mexico (CONCAMIN).

Latest Recognitions

  • Chambers and Partners, Tax, Controversy: Mexico, 2020 (The only woman considered in the category of tax controversy).
  • Legal 500, Tax Controversy, 2020.
  • World Tax Review, Tax Controversy, 2020.

Practice Areas


  • Consumer Productos & Retail
  • Energy, Mining & Natural Resources
  • Manufacturing & Industrial Services