Physical mechanisms of oxygen transport and precipitation in silicon during the synthesis of a buried oxide layer are reviewed. Different effects caused by interaction of weakly bonded oxygen with mobile point defects and static defect complexes are analyzed. As a result, the possibilities to control the evolution of the spatial distribution of implanted oxygen by means of gettering and defect engineering are proposed and validated by computer simulations based on a kinetic quasi-chemical description. Special attention is given to carbon induced gettering mechanisms involved in buried oxide synthesis known as Low-Dose Approach Combined with Defect Engineering (LDACODE). SIMS profiling data together with the results of computer simulations show a rather complicated autocatalytic behavior of carbon and an important role of the carbon-vacancy and carbon-oxygen complexes in oxygen accumulation. Some effects in the early stage kinetics of oxygen redistribution are revealed and discussed.