Nora Morales

Partner since 2020


Phone: +52 (55) 5201-7400
Mail: nmorales@macf.com.mx

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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.

 

 

Awards & Recognitions

  • Chambers and Partners, Tax, Controversy: Mexico
  • The only woman considered in the category of tax controversy
  • Legal 500, Tax Controversy
  • World Tax Review, Tax Controversy
  • Who´s Who Legal, Global Leader Corporate Tax - Controversy 2021
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   November 15th, 2023

The Supreme Court of Justice of Mexico declares the unconstitutionality of certain municipal taxes for solar panel installations

On November 8, 2023, the Second Chamber of the Supreme Court of Justice of the Nation (SCJN), ruling on an appeal sponsored by our Firm, declared the unconstitutionality of the collection of fees and annual endorsement for the installation of solar panels for the fiscal year 2022, at the municipal level.

Professional Related: Armando Elsharkawy , Enrique Ramírez , Luis Antonio Monroy , Nora Morales

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   October 12th, 2023

Tax Incentives for Key Sectors of the Export Industry

On October 11, 2023, the “Decree granting tax incentives to key sectors of the export industry, consisting of accelerated depreciation of investments in new fixed assets and additional deduction of training expenses” (the “Decree”) was published in the Official Gazette of the Federation.  

Professional Related: Armando Elsharkawy , Enrique Ramírez , Luis Antonio Monroy , Nora Morales

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   June 23rd, 2023

New Environmental Taxes in the State of Guanajuato

I. Background. On June 1, 2023, the provisions of Legislative Decree 111 (the "Decree"), officially became effective. These provisions were published on November 30, 2022, in the Official Gazette of the Government of the State of Guanajuato. The Decree introduces a significant addition to Title Two of the Tax Law for the State of Guanajuato, specifically the Eighth Chapter titled "Ecological Taxes for Environmental Remediation" (the "Environmental Taxes”). In addition, on May 31, 2023, the "Legislative Decree Number 204, which amends and repeals several provisions of the Tax Law for the State of Guanajuato" (the "Decree 204") was published in the Official Gazette of the Government of the State of Guanajuato, through which several amendments were made to the Decree.

Professional Related: Enrique Ramírez , Nora Morales

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   June 23rd, 2023

Publication of the NOM-037-STPS-2023 concerning teleworking

The Federal Labor Law ("LFT") provides that telework is any employment relationship that is performed in a place other than the work center through the use of information technology and does not require the physical presence of the employee. Any workday developed beyond 40% of the time performed under this modality is considered teleworking. The same LFT, in its transitory articles, provided the Federal Executive with a term to publish the Official Mexican Norm NOM-037-STPS-2023 ("NOM", per its acronym in Spanish) to govern the obligations of this modality.  

Professional Related: Claudio Jiménez de León , Enrique Ramírez , Nora Morales , Rodrigo del Valle

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   June 12th, 2023

The Supreme Court of Justice invalidated the Law for Advertising Contracting

On June 8, 2023, in plenary session the Supreme Court of Justice (“SCJN”) resolved the constitutional controversy 94/2021, filed by the Federal Economic Competition Commission and the constitutional controversy 93/2021, filed by the Federal Telecommunications Institute, both of them claiming the invalidity of the Decree enacting the Law for the Transparency, Prevention and Combat of Improper Practices in Advertising Contracting, published in the Official Gazette of the Federation on June 3, 2021 (the “Decree”).

Professional Related: Carlos Orcí , Elian Ávila , Nora Morales

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   June 8th, 2023

Tax incentive for investments in productive economic activities in the Isthmus of Tehuantepec

On June 5, 2023, the "Decree to promote investment by taxpayers engaged in productive economic activities within the Isthmus of Tehuantepec" (the "Decree") was published in the Federation’s Official Gazette.

Professional Related: Enrique Ramírez , Manuel Tamez , Nora Morales , Santiago Moctezuma

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   May 29th, 2023

Identification of controlling beneficiaries, potential initiation of information requests by the Mexican tax authorities

As of January 1st, 2022, the obligations to (i) identify and collect information of the controlling beneficiaries of legal entities, trusts and other legal concepts and (ii) establish duly documented internal control procedures in order to obtain and keep the complete and updated information of such beneficiaries came into force in order to combat tax evasion and prevent money laundering. The foregoing, in accordance with the provisions of articles 32-B, section V, 32-B Bis, 32-B Ter, 32-B Quáter, and 32-B Quinquies of the Federal Fiscal Code.

Professional Related: Enrique Ramírez , Luis Antonio Monroy , Manuel Tamez , Nora Morales , Santiago Moctezuma

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   May 11th, 2023

Publication of Mining Reforms

On May 8, 2023, several amendments to the Mining Law, the National Waters Law, the General Law of Ecological Balance and Environmental Protection, as well as the General Law for the Prevention and Integral Management of Waste, regarding the mining industry (the “Mining Reform”) were published in the Official Gazette of the Federation.  

Professional Related: Enrique Ramírez , Nora Morales , Paula Pérez

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   April 5th, 2023

President’s Bill in administrative matters seeks broad reform affecting contracts with government entities, permits and concessions

On March 24, 2023, the President of Mexico, Andrés Manuel López Obrador, introduced a bill on administrative matters to the House of Representatives, which seeks relevant changes to various federal administrative laws (the “Bill”). 

Professional Related: Eugenio Macouzet , Horacio M. de Uriarte , Martín Sánchez , Nora Morales

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   April 5th, 2023

President’s Bill in mining matters seeks broad reform affecting concessionaires

On March 24, 2023, the President of Mexico, introduced a Bill before the House of Representatives, which seeks relevant changes to the Mining Law, the National Waters Law and the General Law on Ecological Balance and Protection of the Environment (the “Bill”). 

Professional Related: Enrique Ramírez , Nora Morales

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   March 22nd, 2023

Mexico submits its instrument for ratification of the Multilateral Instrument before the OECD

On March 15, 2023, Mexico submitted before the Organisation for Economic Co-operation and Development its instrument for ratification of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (“Multilateral Instrument”). Consequently, the Multilateral Instrument will enter into force on July 1st, 2023 in accordance with its Article 34; and with respect to withholding taxes and residence taxation, it will take effect and be applicable as of January 1st, 2024.

Professional Related: Enrique Ramírez , Luis Antonio Monroy , Manuel Tamez , Nora Morales

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   March 16th, 2023

The Mexican Supreme Court of Justice has ruled that the offset of debts is not a form of payment of VAT for purposes of claiming a credit against VAT in charge.

On March 15, 2023, the Second Chamber of the Mexican Supreme Court of Justice ("MSCJ") issued a binding ruling stating that the value-added tax ("VAT") paid through the offset of debts is not creditable. 

Professional Related: Enrique Ramírez , Luis Antonio Monroy , Manuel Tamez , Nora Morales

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   January 26th, 2023

Registration of the institutions that manage personal saving accounts tax incentives

Article 185 of the Income Tax Law establishes a tax incentive that allows individual taxpayers who make deposits in special personal savings accounts, make premium payments on insurance contracts based on pension plans related to age, retirement or retirement, or acquire shares of investment funds that are identifiable under the terms indicated by the Tax Administration Service by means of general rules, to subtract said amounts from the annual income tax base of the corresponding taxpayer.  

Professional Related: Enrique Ramírez , Luis Antonio Monroy , Manuel Tamez , Nora Morales

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   December 14th, 2022

Inspection criteria on subcontracting related to tourism and hospitality services

On December 12, 2022, the Ministry of Labor and Social Welfare (“STPS” per its acronym in Spanish) published in the Official Gazette of the Federation the resolution that establishes Mexican labor authorities’ criteria for conducting inspections regarding personnel subcontracting arrangements for companies in the tourism and accommodation sector (the "Resolution").  

Professional Related: Enrique Ramírez , Lorenza Langarica , Luis Antonio Monroy , Nora Morales

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   November 7th, 2022

Identification of controlling beneficiaries and publication of FAQ by the Tax Administration Service (SAT)

As of January 1st, 2022, the obligations to (i) identify the controlling beneficiaries of legal entities, trusts and other legal concepts and (ii) establish duly documented internal control procedures in order to obtain and keep the complete and updated information of such beneficiaries came into force in order to combat tax evasion and prevent money laundering.

Professional Related: Enrique Ramírez , Luis Antonio Monroy , Manuel Tamez , Nora Morales

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   October 21st, 2022

Awards and Recognitions | Legal 500 Latin America 2023

We have been recognized again by Legal 500 as a leading law firm in Mexico.

Professional Related: Aisha Calderón , Alejandro Díaz , Carlos Jiménez , Carlos Orcí , Enrique Ramírez , Everardo J. Espino , Francisco Fuentes Ostos , Francisco Glennie , Horacio M. de Uriarte , Lorenza Langarica , Manuel Echave , Martín Sánchez , Nora Morales , Patricio Trad , Patrick Meshoulam , Paula Pérez , Ricardo Maldonado

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   October 13th, 2022

Mexico approves Multilateral Convention

On October 12, 2022, the Chamber of Senators of the Congress of the United States of Mexico has approved the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the “Multilateral Instrument”), which was submitted for consideration of such Chamber on November 23, 2018.  

Professional Related: Enrique Ramírez , Luis Antonio Monroy , Manuel Tamez , Nora Morales

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   April 28th, 2022

Validation of the tax identification number and zip code of up to 5 thousand taxpayers, regarding the issuance of payroll electronic invoices

The new electronic invoices’ ("CFDI” as per its acronym in Spanish) complement named payroll receipt 1.2 is integrated with the version 4.0 of the CFDI as of January 1st, 2022, although there is a coexistence period with the previous version 3.3 from January 1st to June 30, 2022, being mandatory as of July 1st, 2022.  

Professional Related: Enrique Ramírez , Manuel Tamez , Nora Morales

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   January 17th, 2022

Additional obligations and implications derived from labor subcontracting reform.

On April 23, 2021, amendments to the Federal Labor Law, the Social Security Law, the National Housing Fund Institute for Workers Law, the Federal Fiscal Code, the Income Tax Law, and the Value Added Tax Law, were published, aimed at regulating the labor outsourcing regimes in Mexico.

Professional Related: Claudio Jiménez de León , Enrique Ramírez , Manuel Tamez , Nora Morales

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   November 4th, 2021

Implementation of the “virtual waiting line” to schedule an appointment at the tax administration service’s offices

Derived from the pandemic caused by SARS-CoV-2 or COVID-19 virus, the Tax Administration Service had offered very few or no availability to schedule appointments in its offices, which taxpayers need in order to arrange and carry out certain procedures to comply with their applicable tax obligations.

Professional Related: Enrique Ramírez , Manuel Tamez , Nora Morales

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   October 21st, 2021

Awards Legal 500 - Latin America 2022

This year our firm was recognized as a leading law firm in Mexico by the publication Legal 500. We invite you to learn more about our recognized practice areas.  

Professional Related: Aisha Calderón , Carlos Jiménez , Carlos Orcí , Enrique Ramírez , Francisco Fuentes Ostos , Francisco Glennie , Manuel Echave , Martín Sánchez , Nora Morales , Pablo Mijares , Patrick Meshoulam , Paula Pérez , Pilar Mata , Ricardo Maldonado

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   October 1st, 2021

Recognition - Latin Lawyer Elite Firm 2021

We invite you to read more about our recognition in the category "Transactional Excellence from full-service team" by the publication Latin Lawyer.  

Professional Related: Carlos Jiménez , Carlos Orcí , Claudio Jiménez de León , Enrique Ramírez , Francisco Fuentes Ostos , Francisco Glennie , Francisco Ibáñez , Horacio M. de Uriarte , Ignacio Armida , Lorenza Langarica , Manuel Echave , Manuel Tamez , Nora Morales , Pablo Mijares , Patricio Trad , Patrick Meshoulam , Pilar Mata , Ricardo Maldonado

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   September 15th, 2021

Implications for the Oil and Gas Sector of the Proposed Tax Amendments for Fiscal Year 2022

On September 7, 2021, Mexico’s President submitted before Congress the proposed bill of amendments to several tax laws that, if approved, will enter into force on January 1st, 2022 (the Proposed Amendment.) The Proposed Amendment includes relevant modifications for the oil and gas sectors that are described below.

Professional Related: Enrique Ramírez , Manuel Tamez , Nora Morales

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   June 21st, 2021

Import - export of hydrocarbons outside authorized customhouses

On June 11, 2021, the seventh resolution of amendments to the General Foreign Trade Rules for 2020 was published in the Official Gazette of the Federation, whereby, among other things, the rule 2.4.1. of the General Foreign Trade Rules (the “Rule”), was amended.

Professional Related: Enrique Ramírez , Horacio M. de Uriarte , Nora Morales

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   June 16th, 2021

Large Taxpayers Income Tax effective rates

By means of press release 066/2021 issued on 13 June 2021, the Tax Administration Service published in its webpage the parameters with respect to the effective tax rates applicable to the measurement of tax risks corresponding to forty economic activities for fiscal years 2016, 2017, 2018 and 2019, based on the information available regarding large taxpayers.

Professional Related: Enrique Ramírez , Manuel Tamez , Nora Morales

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   January 18th, 2021

Issuance of Certificate in case of Capitalization of Liabilities

This December 8, 2020 was published in the Official Gazette of the Federation, the Decree by which various provisions of the Income Tax Law, the Value Added Tax Law and the Fiscal Code are amended, added and repealed of the Federation.

Professional Related: Enrique Ramírez , Manuel Tamez , Nora Morales

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   November 25th, 2020

Issuance of rules applicable to the disclosure of reportable schemes

Know the Third Resolution of Modifications to the Miscellaneous Fiscal Resolution for 2020 and its Annexes, which were published by the Official Gazette of the Federation on November 18 and 23 of this year.

Professional Related: Enrique Ramírez , Manuel Tamez , Nora Morales

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   August 20th, 2020

Supreme Court allows additional types of challenges against Energy Regulators

On August 14, 2020, the Second Chamber of Mexico’s Supreme Court of Justice (the "Supreme Court") published in the Judicial Weekly Gazette (Semanario Judicial de la Federación) a case law summary under the heading: "Article 27 of the Law of Energy Regulatory Agencies violates the Principle of Constitutional Supremacy by establishing an additional exception to the Principle of Definitiveness that governs the amparo proceeding" (the "Decision").

Professional Related: Horacio M. de Uriarte , Nora Morales , Pilar Mata

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   July 27th, 2020

New rules applicable to the provision of digital services

On July 24, 2020, the Second Resolution of Modifications to the Tax Miscellaneous Resolution for 2020 (the “Resolution”) was published on the Federal Official Gazette.

Professional Related: Enrique Ramírez , Manuel Tamez , Nora Morales

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   July 10th, 2020

Aspects to take under consideration regarding the reduction of income tax advance payments

The Mexican Income Tax Law (“MITL”) provides that taxpayer may request the reduction of the amounts of monthly income tax (“IT”) advance payments due, payable as of the second semester of the relevant fiscal year.

Professional Related: Enrique Ramírez , Manuel Tamez , Nora Morales

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   May 16th, 2020

Stepping into Tomorrow

Stepping into Tomorrow in collaboration with Thomson Reuters and Prime Global.

Professional Related: Nora Morales

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   May 5th, 2020

SAT: Suspension of deadlines and legal terms

On May 4th, 2020, the Tax Administration Service (SAT) published, on its website, the sixth version of the anticipated First Amendment to the Miscellaneous Tax Resolution for 2020.

Professional Related: Enrique Ramírez , Manuel Tamez , Nora Morales

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   May 1st, 2020

Mijares, Angoitia, Cortés y Fuentes is proud to announce that two new partners leading a team of experts in the tax controversy, consulting and litigation practice

Enrique Ramírez Figueroa and Nora Morales Rodríguez are joining the Firm as partners in our Tax practice. Previously, Enrique and Nora were partners in dierent local and international rms, such as EY Mexico and Chevez, Ruiz, Zamarripa, S.C.

Professional Related: Enrique Ramírez , Nora Morales

Education

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

Languages

  • Spanish
  • English

Experience

  • Partner, EY Mexico, 2013 - 2020
  • Partner, Chévez-Ruíz, Zamarripa, 1999 - 2013