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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.
Politano et al. (Sat,) studied this question.