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The present chapter is aimed at describing the state-of-the-art, for the period January–December 2014, of two pillar classes of phosphorus-containing compounds, the phosphonium salts and ylides. Topics are organized to offer an introductory survey on the methods of preparation and characterisation of both types of compounds, followed by an analysis of the most remarkable but also curiosity driven researches for their applications. A special section is devoted to phosphonium-based ionic liquids (PILs) due to the exceptional importance of this subject.

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