The findings of our study are in perfect alignment with the literature. Specifically, in a seminal work published in 2002, Cannizzaro and Houk conducted a comprehensive evaluation of the interactions present in the Me 3 NH-CH 2 COOMe complex . This complex, which served as an ion-pair model, was examined using the MP2 level of theory. The study identified the presence of an ion-pair arrangement stabilised by HBs (Figure interactions, but it falls short of describing the nature of the interactions of the broad range of possible ion-pair interactions. As discussed, our current investigation builds upon the work of the authors by focusing on expanding the scope and applicability of the concept of ion-pair interactions in a broader context of phasetransfer catalysis.