Towards a general nested soft-collinear subtraction method for NNLO calculations

In this proceeding we report on the recent study [1] performed in the context of nested soft-collinear subtraction [2]. The scheme is designed to provide a fully differential and analytic subtraction method for infrared singularities at next-to-next-to-leading order (NNLO) in QCD. At variant with respect to the first formulation of the nested soft-collinear subtraction, Ref. [1] aims at organising the subtraction procedure in a way that allows for a drastic reduction of the complexity related to the proliferation of the subtraction terms, and at dealing with arbitrary final states. In this document we highlight a crucial aspect of the analysis of Ref. [1]: the idea of rearranging NNLO subtraction terms as iterations of few universal structures identified at NLO.