  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.
