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Key contacts
Partner: Nora Morales
Partner: Enrique Ramírez
Partner: Luis Monroy
Partner: Armando Elsharkawy
Quick facts
Number of advisers

14

Network memberships

Taxand & Affinitas

Languages

Spanish & English

Key practice areas
General corporate tax
Indirect tax
Tax
Tax controversy
Transactional tax
Firm overview

Established in Mexico City in 1994 by a team of highly- qualified lawyers and accountants, focused on offering professional, sophisticated and quality legal and tax services to satisfy its clients business needs. Today, Mijares, Angoitia, Cortés y Fuentes is a leading firm in the Mexican market, its level of expertise is well-recognized in most of its practice areas. Its professionals have been recognized by the most prestigious publications worldwide. Deeply committed to quality and responsiveness, the firm has consolidated its status as one of the preeminent Mexican full-service law firms. As the firm has gradually grown, it has attracted professionals with significant experience in the public, industrial and financial sectors creating a team with the highest level of professional experience. 

Most of its lawyers and accountants have completed graduate studies at foreign universities and have worked at law firms abroad; giving them a better perspective on international legal and tax systems. 

The firm is part of TAXAND, a global network of more than 400 tax partners, over 2000 professionals and present in nearly 40 countries. It is also founding member of AFFINITAS, an alliance of Iberoamerican law firms. 

Key practice areas

Corporate tax matters:

  • Cross-border project management
  • Restructuring
  • APAs
  • Transactions
  • M&A
  • Environmental
  • Financial services
  • Corporate Tax
  • Technology
  • Cryptocurrency
  • Value chains

Dispute resolution:

  • Audit defense
  • Audit support
  • Competition/anti-trust cases
  • Dispute resolution
  • Pre-litigation
  • MAPs/ADRs
  • Controversy management

Tax advisory:

  • Tax consulting
  • International tax advisory

Indirect tax:

  • VAT
  • Customs
  • Supply chains
Address:
Javier Barros Sierra 540 Park Plaza, Tower I
Santa Fe, Alvaro Obregón, Mexico City, 01210
Tel:+52 (55) 5201 7400 Fax:+52 (55) 5520 1065 Web Address:http://www.macf.com.mx
2026 Edition
General corporate tax
Tier 2
45 firms ranked
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Tier 1

Chevez Ruiz Zamarripa
6 practice areas
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Creel García-Cuéllar Aiza & Enriquez
6 practice areas
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Deloitte
7 practice areas
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PwC
7 practice areas
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Tier 2

Baker McKenzie
6 practice areas
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Basham Ringe & Correa
5 practice areas
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Galicia Abogados
4 practice areas
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Garrigues
4 practice areas
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KPMG
7 practice areas
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Mancera - EY
6 practice areas
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Mijares Angoitia Cortés & Fuentes
5 practice areas
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Nader Hayaux & Goebel
5 practice areas
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Ritch Mueller y Nicolau
6 practice areas
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Skatt
6 practice areas
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Turanzas Bravo & Ambrosi
3 practice areas
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Tier 3

Andersen
4 practice areas
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Calderón González y Asociados
2 practice areas
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Creel Abogados
3 practice areas
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E&A Legal
3 practice areas
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EC Rubio
5 practice areas
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Jáuregui y Del Valle
5 practice areas
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Muñoz Manzo & Ocampo
3 practice areas
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Natera
5 practice areas
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SMPS Legal
6 practice areas
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Salles Sainz Grant Thornton
4 practice areas
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White & Case
5 practice areas
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Tier 4

Copper Wolf
5 practice areas
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DLA Piper Mexico
2 practice areas
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Goodrich Riquelme & Asociados
3 practice areas
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Greenberg Traurig
3 practice areas
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Jones Day
2 practice areas
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Parás Asesores Fiscales
3 practice areas
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VCG Partners
5 practice areas
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Von Wobeser & Sierra
2 practice areas
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Other notable

Adam Abagados
2 practice areas
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CMS Woodhouse Lorente Ludlow
1 practice area
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Clark Hill
3 practice areas
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Cuatrecasas
1 practice area
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Grepe Lavín & Zavaleta
1 practice area
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Haynes and Boone
2 practice areas
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Holland & Knight
4 practice areas
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Kavanagh Gorozpe
1 practice area
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Kreston BSG
1 practice area
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TENA Abogados
3 practice areas
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Vistra
1 practice area
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Tax controversy
Tier 2
27 firms ranked
View full list

Tier 1

Baker McKenzie
6 practice areas
View profile
Basham Ringe & Correa
5 practice areas
View full profile
Chevez Ruiz Zamarripa
6 practice areas
View full profile
Deloitte
7 practice areas
View profile
Mancera - EY
6 practice areas
View profile

Tier 2

Arias & Meurinne
3 practice areas
View profile
Creel García-Cuéllar Aiza & Enriquez
6 practice areas
View full profile
EC Rubio
5 practice areas
View profile
Galicia Abogados
4 practice areas
View full profile
Mijares Angoitia Cortés & Fuentes
5 practice areas
View full profile
Turanzas Bravo & Ambrosi
3 practice areas
View profile

Tier 3

Acedo Santamarina
5 practice areas
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Copper Wolf
5 practice areas
View full profile
Jáuregui y Del Valle
5 practice areas
View profile
Ritch Mueller y Nicolau
6 practice areas
View profile
White & Case
5 practice areas
View profile

Tier 4

Andersen
4 practice areas
View profile
Goodrich Riquelme & Asociados
3 practice areas
View profile
Holland & Knight
4 practice areas
View profile
Ibáñez Parkman
3 practice areas
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Nader Hayaux & Goebel
5 practice areas
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Natera
5 practice areas
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SMPS Legal
6 practice areas
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Santamarina + Steta
6 practice areas
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Other notable

ACV Abogados
1 practice area
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Kuri Breña Sánchez Ugarte y Aznar
1 practice area
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Transactional tax
Tier 2
22 firms ranked
View full list

Tier 1

Chevez Ruiz Zamarripa
6 practice areas
View full profile
Creel García-Cuéllar Aiza & Enriquez
6 practice areas
View full profile

Tier 2

Diaz Rivera Lalieu Rosas
3 practice areas
View profile
Galicia Abogados
4 practice areas
View full profile
Garrigues
4 practice areas
View profile
Mancera - EY
6 practice areas
View profile
Mijares Angoitia Cortés & Fuentes
5 practice areas
View full profile
Muñoz Manzo & Ocampo
3 practice areas
View profile
Nader Hayaux & Goebel
5 practice areas
View profile
PwC
7 practice areas
View profile
Ritch Mueller y Nicolau
6 practice areas
View profile
SMPS Legal
6 practice areas
View full profile

Tier 3

Baker McKenzie
6 practice areas
View profile
Basham Ringe & Correa
5 practice areas
View full profile
Creel Abogados
3 practice areas
View profile
Deloitte
7 practice areas
View profile
EC Rubio
5 practice areas
View profile
Greenberg Traurig
3 practice areas
View profile
Natera
5 practice areas
View profile
Salles Sainz Grant Thornton
4 practice areas
View full profile
VCG Partners
5 practice areas
View profile
White & Case
5 practice areas
View profile
Overview

The tax practice of Mijares, Angoitia, Cortés y Fuentes is led by partners Nora Morales, Luis Monroy, Armando Elsharkawy and Enrique Ramírez. The team’s portfolio of services includes tax advice, tax controversy and litigation, and support in cross-border transactions. The group specializes in the areas of corporate tax, real estate tax, capital gains purchase price allocation, and high stakes tax litigation.  

During the research cycle, the tax team at Mijares, Angoitia, Cortés y Fuentes was active in corporate tax matters. The firm was involved in a tax restructuring for a real estate investment firm with both local and international tax aspects. The firm was also involved in strategy and compliance work for a client in the aerospace industry. Due to the nature of these matters, details remain confidential.  

In 2024, Mijares, Angoitia, Cortés y Fuentes was active in recruitment. In December, the firm welcomed new team member Jaqueline Aranda Ibarrola who joins of counsel.  

Client feedback

Their understanding of the Mexican market has been instrumental in guiding our decision-making” 

“Well-reasoned advice”

Linked Reviews
Tax

The tax practice of Mijares Angoita is led by partners Manuel Tamez, Nora Morales, and Enrique Ramírez. The team’s portfolio of services includes tax advice, tax controversy and litigation, and support in cross-border transactions. The group specializes in the areas of corporate tax, real estate tax, capital gains purchase price allocation, and much more.  

During the research period, the Mijares Angoita tax team was active in transactional matters. They represented Televisa in a landmark transaction to merge with U.S-based telecommunications provider Univision. The $4.8 billion dollar merger aims to broaden business as the premier Spanish media company in the world.

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