The base-induced (
t
-BuOK) rearrangement reactions
of 3,4-dihydro-2
H
-1,2,3-benzothiadiazine 1,1-dioxides
result in a ring opening along the N–N bond, followed by ring
closure with the formation of new C–N bonds. The position of
the newly formed C–N bond can selectively be tuned by the amount
of the base, providing access to new, pharmacologically interesting
ring systems with high yield. While with 2 equiv of
t
-BuOK 1,2-benzisothiazoles can be obtained in a
diaza
-[1,2]-Wittig reaction, with 6 equiv of the base 1,2-benzothiazine
1,1-dioxides can be prepared in most cases as the main product, in
a
diaza
-[1,3]-Wittig reaction. DFT calculations and
detailed NMR studies clarified the mechanism, with a mono- or dianionic
key intermediate, depending on the amount of the reactant base. Also,
the role of an enamide intermediate formed during the workup of the
highly basic (6 equiv of base) reaction was clarified. The substrate
scope of the reaction was also explored in detail.