Model of intermittency in magnetohydrodynamic turbulence

We extend to the magnetohydrodynamic (MHD) case a recent model of intermittency due to She and L\'ev\ᵉque Phys. Rev. Lett. 72, 336 (1994). The model that we develop in the framework of the Iroshnikov-Kraichnan theory of MHD turbulence depends on two parameters that are linked to anomalous scaling laws of dissipative structures when their characteristic scale l0. A brief comparison with published data stemming from spacecraft observations within the solar wind shows that it is a workable model and that within the framework of the model, dissipative structures in MHD turbulence are sheetlike, as observed in recent numerical simulations in three dimensions at moderate Reynolds numbers.