β-Trifluorosulfinylesters: tuneable reagents for switchable trifluoromethylsulfinylation and C–H trifluoromethylthiolation

β-Trifluorosulfinylesters, a family of novel reagents from commercially available starting materials for direct trifluoromethylthiolation and trifluoromethylsulfinylation were developed.