“…In recent years, the inexpensive, commercially available, and environmentally friendly H 2 O 2 was utilized in the Baeyer–Villiger reaction with increasing frequency. Various catalysts that activate hydrogen peroxide, such as heterogeneous catalysts based on solid acids [ 201 ], zeolites [ 202 – 203 ], Se [ 204 ], As [ 205 ], Co [ 206 ], sulfonated organic ion exchange resins [ 203 , 207 ], and homogeneous catalysts based on Pt [ 208 ], Zr [ 209 ], Re [ 210 – 211 ], Se [ 212 – 213 ], As [ 205 ], Mo [ 214 ], Co [ 215 ], Brønsted [ 216 ], and Lewis acids [ 217 ] are described in the literature. The general mechanism of a Lewis acid-catalyzed Baeyer–Villiger rearrangement is presented in Scheme 3 [ 200 , 218 ].…”