Used as a mild and selective oxidizing agent in organic synthesis, particularly for the conversion of alcohols to carbonyl compounds. It is effective in oxidizing primary and secondary aliphatic and benzylic alcohols under neutral conditions, making it suitable for sensitive substrates. Its cyclic sulfate structure allows for high functional group tolerance and minimal side reactions. Commonly employed in pharmaceutical and fine chemical manufacturing where controlled oxidation is required without acid- or base-catalyzed degradation.