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 controversy and tax litigation focused on transfer prices, 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.

Previously, Nora was partner in different local and international firms, such as EY Mexico (7 years) and Chevez, Ruiz, Zamarripa (14 years).

In addition, it actively participates in various chambers and associations such as the Fiscal Commission of the Business Coordinating Council (CCE), the Precedents and Legislation Committees and the BEPS Initiatives Committee of the International Fiscal Association (IFA) Mexico Chapter, the Fiscal Law Committee of the Barra Mexicana de Abogados, the National Technical Committee for Fiscal Studies of the Mexican Institute of Finance Executives (IMEF), of which she was President and is a member of the Fiscal Committee of the National Confederation of Industrial Chambers of Mexico (CONCAMIN).

 

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
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   October 1st, 2021

Recognition - Latin Lawyer Elite Firm 2021

“Transactional excellence from full-service team”  

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