Abstract
The formation of boundary layers inside and outside of the magnetopause discontinuity of the Earth is a consequence of mass and momentum transfer processes through the magnetopause. The existence of these boundary layers is well recognized nowadays. However, the physics related to for instance the transfer of energy through the magnetopause into the inner magnetosphere is still a matter of controversy. In the reconnection scenario the magnetospheric boundary layer constitutes a “transport region” whilst the boundary layer model assumes that it constitutes a dynamo/generator region. This report will review recent developments in this field of research and address some of the main controversies related to the steady/nonsteady transfer of energy into the magnetosphere. Particular emphasis will be put on observations related to the coupling of the magnetospheric boundary layers to the low-altitude ionospheric dissipation region.