“…Along with the approach based on phosphytilation with P(III) reagents followed by oxidation, which use sensitive reagents and is limited to substrates that can tolerate an oxidative environment, several more straightforward and step- and reagent-economical phosphorylation schemes utilizing P(V) reagents (mostly phosphorochloridates) were established . However, these methods suffer from lower reactivity of phosphorus-introducing reagents and, thus, were performed with preformed alkoxides/phenolates, , or with a base, used in large excess or as a solvent and acting as a nucleophilic catalyst, a proton scavenger, or both. , Surprisingly, catalytic methods of phosphorylation with P(V) reagents, whether based on Lewis acids, or on organic nucleophiles in a catalytic amount, in conjunction with a base (which acts then as a proton scavenger only) − have been only scarcely reported, although they are presumably more efficient, more economical, and easy to handle.…”