“…A series of nucleophiles that include sulfides [ 22 ], sulfoxides, alkenes [ 23 ], thiolates [ 24 ], phenols [ 25 , 26 ], naphthols, enolates, silyl enol ethers, selenides [ 27 ] and C-H bonds [ 28 , 29 , 30 , 31 ] could be oxidized via an asynchronous transition state in which N-O bond cleavage is faster than C-O bond cleavage ( Figure 2 ) [ 10 ]. Oxaziridinium salt 5 , first discovered by Lusinchi and co-workers in 1976 [ 32 , 33 ], was generated by the oxidation of the corresponding iminium salt with peracid or monoperoxysulfate. It exhibits a special oxidizing power derived from the strongly electrophilic oxygen atom.…”