I'm not a lawyer, but I did work on one of the previous Transparency Reports[1]. From our most recent one:

> Between July and December 2016, Dropbox did not comply with any non-US government legal process unless issued by a US court as a result of the Mutual Legal Assistance Treaty process.

... if that helps answer what you're getting at :)

[1]: https://www.dropbox.com/transparency/reports

One would assume so, since the data is being unwrapped/rewrapped at another jurisdiction - thereby proving/providing the ability to do so there.