This is a brief overview on what we know and do not know about the low
-latitude boundary layer (LLBL) at the flanks of the magnetotail. On t
he basis of recent observations, simulations and theories we conclude
that reconnection is the dominant process in generating the LLBL and i
ts structure probably even under northward IMF conditions. Part of the
LLBL always seems to be on open field lines. Possibly the LLBL posses
ses a double structure with its outer part open and inner part closed.
Anomalous diffusive processes cannot sustain the LLBL but provide suf
ficient diffusivity for reconnection. Strong diffusion is only expecte
d in narrow localized regions and can make the transition to superdiff
usion. Kelvin-Helmholtz instability (KHI) is favoured for northward IM
F, producing vortices at the tail hanks. Its contribution to efficient
mass transport still remains questionable. Coupling of the LLBL to th
e ionosphere can strongly affect the internal structure of the LLBL, c
ausing turbulent eddies and detachments of plasma blobs as also field-
aligned currents and electron heating. The structure and dynamics of t
he LLBL are affected by field-aligned electric potentials that decoupl
e the LLBL from the ionosphere. Non-ideal coupling simulations suggest
that the dusk flank is decoupled, favouring KHI, while the dawn flank
is dominated by currents and turbulence.