A general formalism to evaluate time-reversal odd transverse momentum
dependent parton distributions (T-odd TMDS) is reviewed and applied to the
calculation of the leading-twist quantities, i.e., the Sivers and the
Boer-Mulders functions. Two different models of the proton structure, namely a
non relativistic constituent quark model and the MIT bag model, have been used.
The results obtained in both frameworks fulfill the Burkardt sum rule to a
large extent. The calculation of nuclear effects in the extraction of neutron
single spin asymmetries in semi-inclusive deep inelastic scattering off
transversely polarized 3He is also illustrated. It is found that the nuclear
effects described by an Impulse Approximation approach are under theoretical
control.Comment: 11 pages, 6 figures, invited talk at the "XIII Conference on Problems
in Theoretical Nuclear Physics in Italy", Cortona, Italy, 6-8 April 2011. To
be published in Journal of Physics: Conference Serie