This talk reports on recent work where we studied the connection between the description of semi-inclusive DIS at high transverse momentum (based on collinear factorization) and low transverse momentum (based on transverse-momentum-dependent factorization). We used power counting to determine the leading behavior of the structure functions at intermediate transverse momentum in the two descriptions. When the power behaviors are different, two distinct mechanisms are present and there can be no matching between them. When the power behavior is the same, the two descriptions must match. An explicit calculation however shows that for some observables this is not the case, suggesting that the transverse-momentum-dependent-factorization description beyond leading twist is incomplete.
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