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Our understanding of processes occurring in the heliosphere historicallybegan with reduced dimensionality - one-dimensional (1D) and two-dimensional(2D) sketches and models, which aimed to illustrate views on large-scalestructures in the solar wind. However, any reduced dimensionality vision of theheliosphere limits the possible interpretations of in-situ observations.Accounting for non-planar structures, e.g. current sheets, magnetic islands,flux ropes as well as plasma bubbles, is decisive to shed the light on avariety of phenomena, such as particle acceleration and energy dissipation. Inpart I of this review, we have described in detail the ubiquitous andmulti-scale observations of these magnetic structures in the solar wind andtheir significance for the acceleration of charged particles. Here, in part II,we elucidate existing theoretical paradigms of the structure of the solar windand the interplanetary magnetic field, with particular attention to the finestructure and stability of current sheets. Differences in 2D and 3D views ofprocesses associated with current sheets, magnetic islands, and flux ropes arediscussed. We finally review the results of numerical simulations and in-situobservations, pointing out the complex nature of magnetic reconnection andparticle acceleration in a strongly turbulent environment.

Current sheets, plasmoids and flux ropes in the heliosphere. Part II: Theoretical aspects