  By means of three dimensional high-resolution hybrid simulations we study the
properties of the magnetic field spectral anisotropies near and beyond ion
kinetic scales. By using both a Fourier analysis and a local analysis based on
multi-point 2nd-order structure function techniques, we show that the
anisotropy observed is less than what expected by standard wave normal modes
turbulence theories although the non linear energy transfer is still in the
perpendicular direction, only advected in the parallel direction as expected
balancing the non-linear energy transfer time and the decorrelation time. Such
result can be explained by a phenomenological model based on the formation of
strong intermittent two-dimensional structures in the plane perpendicular to
the local mean field that have some prescribed aspect ratio eventually
depending on the scale. This model support the idea that small scales
structures, such as reconnecting current sheets, contribute significantly to
the formation of the turbulent cascade at kinetic scales.
