Towards an improved description of SiDIS by a polarized 3He target

The possibility of improving the description of the semi-inclusive deep inelastic electron scattering off polarized 3He, that provides information on the neutron single spin asymmetries, is illustrated. In particular, the analysis at finite momentum transfers in a Poincare' covariant framework is outlined and a generalized eikonal approach to include final state interaction is presented.