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Abstract
Diazo esters (la,b) react with trialkyl phosphates (2a–c) in the presence of BF3.OEt2 to give the corresponding phosphates (3a–e) in 42–58 % yields. The competed intra/intermolecular protonation in the reaction of la with dimethyl hydrogen phosphite leads to phosphonate. 4,and phosphite 5.