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The Electron-Ion Collider (EIC) will open a new frontier in exploring the internal dynamics of hadrons and nucl , offering precision access to the three-dimensional structure of matter. Transverse Momentum Dependent (TMD) distributions are essential tools for interpreting EIC observables, but the theoretical landscape behind them remains fragmented. Multiple formalisms—including SCET-based factorization, CSS resummation, small-x evolution, and parton branching approaches—offer different definitions, evolution equations, and assumptions. This event brings together experts from these distinct frameworks to confront foundational differences and assess their phenomenological implications.