Non-empirical computations show that the electronic properties of the P–O bonds in phosphoric acid and phosphate esters are markedly affected by conformation-dependent stereoelectronic effects which weaken the P–O bonds in monocyclic and especially in bridgehead bicyclic phosphates as compared to acyclic phosphates.
J. Lehn and G. Wipff, J. Chem. Soc., Chem. Commun., 1975, 800 DOI: 10.1039/C39750000800
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