| 词条 | COFIM |
| 释义 |
| name = Municipal Finance Corporation | logo = | type = public corporation | established = {{Start date and years ago|2014|02|01}} | headquarters = Guaynabo, Puerto Rico | executive = | executive_title = | parent = Government Development Bank | currency = USD | security1 = | outstanding = | key_document1 = Act No. 19 of 2014 }} The Municipal Finance Corporation —Spanish: Corporación de Financiamiento Municipal (COFIM)— is a government-owned corporation of Puerto Rico that issues government bonds and uses other financing mechanisms to pay or refinance, directly or indirectly, in whole or in part, the debts of the municipalities of Puerto Rico payable or backed by the Puerto Rican municipal sales and use tax.[1] The corporation is an affiliate of the Government Development Bank and is identical to COFINA, save that its funds come from the municipal aspect of the sales tax rather than from the state one. References1. ^{{cite act |number=19 |year=2014 |url=http://www.oslpr.org/download/en/2014/A-019-2014.pdf }} {{Government finances in Puerto Rico}}{{Government-owned corporations of Puerto Rico}} 3 : Government-owned corporations of Puerto Rico|Public debt of Puerto Rico|Taxation in Puerto Rico |
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