On the Question of Temperature Transformations under Lorentz and Galilei   Boosts
  We provide a quantum statistical thermodynamical solution of the long standing problem of temperature transformations of uniformly moving bodies. Our treatment of this question is based on the well established quantum statistical result that the thermal equilibrium conditions demanded by both the Zeroth and Second Laws of Thermodynamics are precisely those of Kubo, Martin and Schwinger (KMS). We prove that, in both the special relativistic and nonrelativistic settings, a state of a body cannot satisfy these conditions for different inertial frames with non-zero relative velocity. Hence a body that serves as a thermal reservoir, in the sense of the Zeroth Law, in an inertial rest frame cannot do so in a laboratory frame relative to which it moves with non-zero uniform velocity. Consequently, there is no law of temperature transformation under either Lorentz or Galilei boosts, and so the concept of temperature stemming from the Zeroth Law is restricted to states of bodies in their rest frames. 
Geoffrey L. Sewell