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We investigate the emergence of single spin asymmetries (SSA) in hard processes using transverse momentum dependent (TMD) distribution and fragmentation functions. Specifically, the description of SSA involves time reversal-odd functions. Process-dependence (non-universality) in measurements of SSA can be attributed to the non-trivial gauge link structure in the TMD correlator. Finding the appropriate gauge links, however, also enables us to characterize the non-universality

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