"The boron-nitrogen interaction in the studied molecules shows some similarities with the N→B bond in the H3N-BH3 molecule, formally understood as covalent-dative. ... The results show that all the studied BN bonds are triple, since three two-center orbitals have been obtained."
"Formation of a dative bond or coordinate bond between ammonia and boron trifluoride. When the nitrogen donates a pair of electrons to share with the boron, the boron gains an octet. ... In addition, a pair of non-bonding electrons becomes bonding; they are delocalized over two atoms and become lower in energy."