“…Phosphonium zwitterions, an important subclass of phosphonium salts bearing both one positive and one negative charge in the molecule, receive considerable interest in various fields of chemistry ranging from organic synthesis, catalysis, medicinal chemistry and materials. [1,2] For example, lipophilic carboxylate phosphabetaines (I, Y = CO 2 , Scheme 1a) as analogs of organic amino acids are endowed with a wide range of chemical and biological properties, [3] and have found valuable applications in cellar biology. [4] In organic chemistry, beside as synthetic reagents, [5] phosphonium zwitterions are frequently engaged as reactive intermediates in catalytic reactions, particularly in those involving nucleophilic addition of phosphines to electron-deficient unsaturated systems, [6] and several intermediates have been reported with fair stability for characterization.…”