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In this note we consider effects of a Two-Photon Exchange (TPE) in inclusive DIS and semi-inclusive DIS (SIDIS). In particular, transverse single spin asymmetries are generated in inclusive DIS if more than one photon is exchanged between the lepton and the hadron. We briefly summarize the TPE in DIS in the parton model and extend our approach to SIDIS, where a new leading twist contribution to the longitudinal beam spin asymmetry shows up. Possible TPE effects for the Sivers and the Collins asymmetries in SIDIS are power-suppressed.

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