A semiconductor-on-insulator structure includes a buried dielectric layer interposed between a base semiconductor substrate and a surface semiconductor layer. The buried dielectric layer comprises an oxide material that includes a nitrogen gradient that peaks at the interface of the buried dielectric layer with at least one of the base semiconductor substrate and surface semiconductor layer. The interface of the buried dielectric layer with the at least one of the base semiconductor substrate and surface semiconductor layer is abrupt, providing a transition in less than about 5 atomic layer thickness, and having less than about 10 angstroms RMS interfacial roughness. A second dielectric layer comprising an oxide dielectric material absent nitrogen may be located interposed between the buried dielectric layer and the surface semiconductor layer.