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An efficient diastereoselective route for the preparation of chiral oxathiazine 2‐oxide scaffolds as sulfinyl transfer agents, using tert‐butanesulfinamide (tBSA) both as the source of chirality and as the precursor to the required nitrogen electron withdrawing group on the scaffold, was developed. This methodology allows the introduction of different substituents on the chiral scaffold, using commercially...
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