What are commuting conversions in proof theory?

Commuting conversions are transformations on proofs in natural deduction, that move certain stuck inferences out of the way, so that the normal detour reductions (which correspond to beta-reduction under Curry-Howard) are enabled. The stuck inferences are uses of disjunction elimination. In programming terms, if you have an if-then-else (a simple case of or-elimination) where the then- and else-branches are lambda abstractions, and you apply that if-then-else to an argument, you need commuting conversions to move the argument into the branches, so you can call the functions (in the then- and else-branches) with it.

See Section 10.1 of Girard's Proofs and Types for more on the problem, and a nice paper by de Groote on strong normalization with commuting conversions.